问题 多项选择题

以下关于利息保障倍数的说法中,正确的是( )。

A.用于衡量客户偿付负债利息的能力

B.是指借款人利润总额与利息费用的比率

C.该比率越高,说明借款人支付利息费用的能力越强

D.利息保障倍数可以低于1

E.根据稳健原则,应以倍数较低的年度为评价依据

答案

参考答案:A,C,E

解析: 利息保障倍数是指借款人税前利润与利息费用的比率,用于衡量客户偿付负债利息的能力。该比率越高,说明借款人支付利息费用的能力越强,因此,它既是借款人举债经营的前提,又是衡量借款人长期偿债能力强弱的重要标志。利息保障倍数究竟多大为宜,这要根据客户历史经验并结合行业特点来判断。根据稳健原则,应以倍数较低的年度为评价依据,但无论如何,利息保障倍数不能低于1,因为一旦低于1,意味着借款人连利息偿还都保障不了,更别说还本了,也就更谈不上评价长期偿债能力的好坏了。

阅读理解

Should teenagers help their parents do chores? Is it important for us to learn how to do chores?

I have a classmate called Li Ting. She is the only child in her family. Her parents love her so much that they don’t let her do any chores. On weekdays she gets up, has meals, goes to school, has lessons, she only plays with her friends. So she doesn’t know how to do chores. One day, her father was badly ill and was in hospital. Her mother had to take care of her father in the hospital and couldn’t cook meals for her for a week. Li Ting didn’t know how to cook meals. She had a lot of trouble cooking meals and often felt hungry. She only had instant noodles(方便面)for her meals.

From the story, we know it’s very important for us to learn to do chores.

小题1:How many children are there in Li Ting’s family?

A.Two.

B.Three.

C.One.

D.Four.小题2:The writer thinks it is________ for teenagers to learn to do chores.

A.wrong

B.important

C.interesting

D.boring小题3: Li Ting doesn’t__________.

A.do chores on weekends

B.go to school on weekdays

C.do her homework on weekdays

D.have meals on weekends小题4: Why did Li Ting only have instant noodles for her meals when her parents weren’t at home?

Her parents didn’t give her enough money.

B. She couldn’t cook meals.

C. She liked eating instant noodles very much.

D. She didn’t enjoy doing any chores.

小题5:Which of the following is NOT true?

A.Li Ting’s grandmother looked after her when her father was in hospital.

B.Li Ting couldn’t do any chores.

C.Li Ting’s parents love her very much.

D.Li Ting was often hungry when her father was in hospital.

单项选择题