问题 问答题

简述应收账款机会成本的计算步骤。

答案

参考答案:

(1) 计算应收账款周转率。 (2) 计算应收账款平均余额。 (3) 计算维持赊销业务所需要的资金。 (4) 计算应收账款的机会成本。

完形填空
配对阅读。下面左栏是5个不同人物的出游信息,右栏是7则旅游广告,请为他们选择
最佳的旅游去处。
小题1:Sam would like
to climb one of the most beatutiful mountains in China one day. He wants to see the beautiful sights And enjoy the fresh air.
小题2: Maggie likes Traveling around. She’d like to see some falls and take some photos of the beautiful sights.
小题3:Liu Hao lives in the north. He’d like to travel to somewhere warm and he can sail a lot there.
小题4:Lucy has been working very hard for a Long time. She’d just like to relax on a beach in the Coming vacation.
小题5:The Smiths plan to make a trip this summer to somewhere in China. It must be a place where they can see ice and snow and  Something special.
A.Welcome to Paris
Paris is the capital of France and one of the liveliest cityes in Europe.
It has some fantastic sights: Eiffel Tower, Notre Dame, one of the most famous churches in the world.
B.Himalayas Climbing
The Himalayas is the hightest mountain in the world. You might come to the Himalayas to see and cimb up he mountains, and once you’re there, you’ll dicover more.
C.Niagara Falls Tour
Do you want to see falls? Then Niagara Falls is the place to be! Book now! We have special tours at a low price.
D.Travel to Huangshan Mountain
Huangshan Mountain is the most famous mountain in China. The air is fresh and clean. It’s famous for pine-trees, clouds, stones and spring.
E. Yu Long Mountain
The mountain is covered with snow all the year around and it is said that the ice and snow can be thousands of years old. You can also visit Lijiang Old Town.
F. Florida Beach
Travel to Florida and experience the beaches of South Walton! Each Florida beach has its special feel. Walking on the sand, looking at the clear blue water, you can’t find a better palce to relax.
G. Hawaii Sailing
2,100 miles Southwest of California lies Hawaii. Around it is the ocean.
The summers are warm but not hot. The winters are warm, too. If you Like sailing, Hawaii is the place to be! You can sail quite a lot everyday
问答题

案情:王某和李某共同设立了A有限责任公司,经资产评估事务所的评估,王某以自己的一套大型生产设备作价350万元出资,而当时同样的设备的市场价为150万元。但是,当时李某为争取公司注册资金到位以及时取得公司登记,对王某的大型设备作价没有提出异议。李某以现金650万元出资。这样,王某出资35%,李某出资65%。双方约定,按照股权比例分配红利。约定由王某担任公司执行董事兼总经理,李某任副总经理,并约定了《公司章程》规定由股东会做出的决议均需要经股东所持三分之二以上表决权同意方可通过。
后来,A公司效益越来越好。王某和李某对利润分配的比例产生分歧。按照出资比例,王某可以分得未分配利润的35%,李某可以分得65%,王某觉得自己对公司发展的贡献比李某大,虽然李某最初投资比自己多,但两人在公司的工资也相差不大,在利润分配时,应考虑他对公司的特殊贡献,适当调整分配比例。而李某则认为自己原来出资就比王某多,多分得的利润是应该的,至于王某对企业的贡献,已经在工资上予以考虑了,而且对于公司有目前的效益,自己也付出了很大努力,对王某的要求未予回应。过了不多久李某发现公司的营业费用、管理费用开始不合理地上涨,就向王某提出质疑,王某未予理睬;李某为此正式提出了要求查看公司财务报表、凭证等会计资料的:书面请求,但遭到了王某的口头拒绝;李某要求召开股东会,但因《公司章程》规定股东会要做出决议均需要经三分之二以上表决权股东同意,形不成任何决议;李某想要更换执行董事,但《公司章程》规定执行董事的任免需要经股东会三分之二以上表决权通过,显然不可能;李某想转让自己的股份给王某,而王某仅同意以极不合理的低价受让;李某想找个第三方来收购股权,但在这种经营状况下,没有人愿意来受让股权;李某希望解散公司,收回自己的投资,但按照章程也无法在股东会上就公司的解散形成决议。
公司又经营一年后因亏损被迫清算,债权人尚有100万元债权不能得到完全清偿,其律师在法庭主张该公司的股东应当承担清偿责任,但是股东王某和李某以承担有限责任为由拒绝承担清偿责任。
问题:

针对王某拒绝李某要求查看公司财务报表、凭证等会计资料的行为,李某有何种救济办法