问题 单项选择题

下列关于资产收益率和所有者权益收益率的说法,不正确的是()。

A.资产收益率越高,说明客户资产的利用效率越高

B.所有者权益收益率越高,表明所有者投资的收益水平越高

C.资产收益率是反映客户资产综合利用效果的指标

D.资产收益率低的公司,所有者权益收益率一定低

答案

参考答案:D

解析:

资产收益率是反映客户资产综合利用效果的指标,也是反映客户利用债权人和所有者权益总额所取得盈利的重要指标。资产收益率越高,说明客户资产的利用效率越高,营运能力越强,盈利能力越强。

所有者权益收益率越高,表明所有者投资的收益水平越高,营运能力越好,盈利能力越强。

资产收益率是客户税前净利润与资产平均总额的比率,所有者权益收益率是客户税前净利润与有形净资产的比率。所以资产收益率低的公司在有很高的杠杆比率时,其所有者权益收益率也可能很高。

完形填空

Most people have jobs. They go to work nearly every day. Some people are lucky. Either they have very interesting jobs or they make a lot of money. Most people are not so lucky. Either their jobs are not very interesting or they don’t make much money.

The most interesting jobs are often the most difficult. People take a long time to learn how to do them. Doctors study for at least six years after finishing school.

Some young people have interesting and high-pay jobs. Many young players do their work successfully. Football and tennis stars are usually under 35 Years old. Older people usually cannot play these sports very well. They cannot move fast enough. Golf, however is a good sport for older people. Many golf players are quite old, but they can play it successfully.

Most people work until they are 60 or 65 years old. Then they retire (退休) and have a lot of free time. Some people never retire though. These people usually have very interesting jobs. Writers, artists, scientists and actors (演员) usually work until they die. Their work is their life.

根据短文内容,完成下列句子,每空一词。

小题1:Some _______ people have interesting or high-pay jobs, but most people don’t have such good luck.

小题2:Some jobs take a long time to learn because they are _______.

小题3:Young players can move very fast, so many of them play these games like football and tennis very _______.

小题4:Golf is a good sport for _______ people.

小题5: Most people keep _______ until the age of 60 or 65. but writers, artists, scientists and actors can work all their lives.

名词解释