问题 单项选择题

某企业2011年主营业务收入为12000万元,主营业务成本为7000万元,财务费用为200万元,利润总额为570万元,净利润为426万元,经营活动现金净流入量为1200万元,其资产负债表如下:

资产负债表

编制单位:某企业     2011年12月31日    单位:万元

资产年初数年末数负债与所有者权益年初数年末数
货币资金320385短期借款380680
应收账款8551344应付账款6701308
其他应收款160356应付工资200416
存货12002107应交税金248350
流动资产合计25354192流动负债合计14982754
长期投资15831625应付债券32004000
   负债合计46986754
固定资产原值1100013032   
减:累计折旧20002457实收资本62406240
固定资产净值900010575资本公积384564
   盈余公积14402100
无形资产220202未分配利润576936
   所有者权益合计86409840
资产总计1333816594负债与所有者权益合计1333816594

根据上述资料,回答下列问题:

该企业2011年的应收账款周转率为()。

A.14.04

B.5.21

C.8.93

D.10.91

答案

参考答案:D

解析:

应收账款周转率=营业收入÷应收账款平均余额=12000÷(855+1344)×2=10.91。

阅读理解

阅读理解。

      Kong Zi,also called Confucius (551~479 B.C) ,and Socrates (469~399B.C) lived only a hundred

years apart, and during their lifetimes there was no contact between China and Greece,but it is interesting

to look at how the world that each of these great philosophers came from shaped their ideas,and how

these ideas in turn,shaped their societies.

     Neither philosophers lived in times of peace,though there were more wars in Greece than in China. 

 The Chinese states were very large and feudal,while the Greek city-states were small and urban. The

urban environment in which Socrates lived allowed him to be more radical than Confucius. Unlike

Confucius,Socrates was not asked by rules how to govern effectively. Thus,Socrates was able to be

more idealistic,focusing on issues like freedom,and knowledge for its own sake.  Confucius,on the other

hand,advised those in govemment service,and many of his students went out to government service.

      Confucius suggested the Golden Rule as a principle for the conduct of life:" Do not do to others what

you would not want others to do to you. " He assumed that all men were equal at birth,though some had

more potential than others, and that it was knowledge that set men apart. Socrates focused on the

individual,and thought that the greatest purpose of man was to seek wisdom. He believed that the

superior class should rule the inferior (下层的) classes.

      For Socrates,the family was of no importance,and the community of little concern.  For Confucius,

however,the family was the centre of the society,with family retations considered much more important

than political relations.

      Both men are respected much more today than they were in their lifetimes.

1. Which of the following is TRUE according to the first paragraph?    

A. Socrates and Confucius had much in common.

B.  Confucius had much influence on Socrates' ideas.

C. The societies were influenced by the philosophers' ideas.

D. There were cultural exchanges between China and Greece.

2. Socrates shared with Confucius the idea that ______    

A.  all men were equal when they were born

B. the lower classes should be ruled by the upper class

C. the purpose of man was to seek freedom and wisdom

D. people should not ask others to do what they did not want to

3. What made some people different from others according to Confucius? 

A. Family.      

B. Potential.        

C. Knowledge.        

D. Community.

4. This passage is organized in the pattern of  _____.

A. time and events                            

B. comparison and contrast

C. cause and effect                           

D. definition and classification

单项选择题