问题 问答题

根据吉林省某制药上市公司公布的年报数据(为了计算方便,对数据进行了简化处理),2010年12月31日该公司资产总额26亿元,其中流动资产20亿元;负债总额10亿元,其中流动负债9亿元。计算2010年末该公司的资产负债率、流动比率(计算结果保留小数点后两位),并就计算的结果对该公司当前的财务状况进行简要分析。

答案

参考答案:资产负债率=负债/总资产×100%=10/26×100%=38.46%流动比率=流动资产/流动负债×100%=20/9×100%=222.22%该企业的资产负债率在50%以下,表明该企业举债较少,财务风险较小。该企业的流动比率大于200%,表明企业具备到期偿还短期债务的能力。

阅读理解

C

With a VISA card in your hand, the world opens up to you. With more than 24 million places across the world accepting VISA, you can use your VISA card instead of cash to pay for your everyday purchases—whether you are shopping at the grocery store, dining at a restaurant, filling your car with petrol or buying the perfect gift on your travels. You can even use it to get cash from more than one million ATMs around the world.

To avoid even that inconvenience, you can take the following basic precautions:When you get your card:

Sign the signature panel immediately;4BIf you have been given a PIN(personal identification number) to use at a cash machine or in shops, memorize it—never write it down;

If you choose your own PIN, or change the one you were given, avoid obvious choices such as your date of birth or telephone number;

Do not tell anyone your PIN;

At home

Keep your sales and cash machine receipts and check them against your card or bank statement;

If any amount is incorrect or you spot a transaction you did not make, call the bank or other organizations that issued your card immediately;

Keep a list of your card numbers, along with the telephone numbers you should call if they are lost or stolen.

In the shop

Check the sales slip to ensure the amount is correct and the total has been filled in before you sign;

Make sure the retailer gives the card back to you, along with your copy of the voucher(收据);

Keep your card close to you—be ware of pickpockets(扒手);

Do not leave your card in your car’s glove compartment.

Telephone and mail order shopping:

When you place an order over the telephone or by mail, give your card number only if you are confident about the company’s reputation;

You might be asked for your VISA card security code—the three digits at the end of the card number printed on the signature panel. Give the seller that code but never give your PIN.

43.If you were asked for your VISA card security code, what would you do?

A.Never tell the card number to anybody

B.Check the card number and never give your PIN

C.Give your card number only if you are confident about the company

D.Call the bank or other organizations for help

44.What’s a VISA card?

A.It’s a card that you can use to pay for something.

B.It’s a card which includes a PIN, without that it is penniless.

C.It’s another form of money, which can buy anything around the world.

D.It’s something that you can place an order over the telephone or by mail.

45.What’s the title of the passage?

A.VISA Card Is Important            B.ATM’s Replacement—VISA Card

C.Inconvenient, Safe But Cheap       D.VISA Card—Another World Opens to You

46.Which of the following statements is right?

A.We can buy anything in the world with a VISA.

B.If your VISA card is stolen, you should tell the bank your card number.

C.In case of forgetting your PIN, you can tell your mother your PIN.

D.You can put your VISA card in your car if there’s nobody around you.

单项选择题