某公司2009年税后利润201万元，所得税税率为25%，利息费用为40万

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问题单项选择题

某公司2009年税后利润201万元，所得税税率为25%，利息费用为40万元，则该公司2009年已获利息倍数为( )。

A．7.70
B．8.25
C．6.45
D．6.70

答案

参考答案：A

解析：掌握公司变现能力、营运能力、长期偿债能力、盈利能力、投资收益和现金流量的计算、影响因素以及计算指标的含义。见教材第五章第三节，P211。

阅读理解

根据短文内容，判断正（T）误（F）。

Miss Grey lived in a small house. She was old and did not like noise at all, so she was very pleased when her noisy neighbor moved out. A young man moved in and Miss Grey thought the man seemed to be quiet.

But at three o’clock the next morning, the noise of a dog woke up. She thought she had never heard a dog there before. It must be the young man’s dog. So she telephoned the young man and said something bad about the dog and then hung up the telephone before he could answer. Nothing more happened until three o’clock the next morning. Then a voice said, “You telephoned me twenty four hours ago. Now I’ve rung you up to say that I haven’t a dog.

小题1:Miss Grey felt sorry when her noisy neighbor moved out.

小题2:Miss Grey’s new neighbor was as noisy as the old one.

小题3:Some noise woke her up in the early morning.

小题4:She thought the new neighbor had brought a dog with him.

小题5:The young man rang up Miss Grey in the early morning, because he wanted to punish（惩罚）her.

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选择题

△ABC的三内角A，B，C的对边分别为a，b，c，且满足

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