问题 单项选择题

根据下面材料。回答38~48题:
××公司发行在外股票数:2007年155万股,2008年1800万股。平均股价:2007年13元/股,2008年15元/股。2008年派发现金股息:500万元。表14-1和表14-2分别为××公司的资产负债表、损益表的有关资料。
表14-1 ××公司资产负债表
2008年12月31日 单位:万元
项目期初数期末数项目期初数期末数
流动资产流动负债
现金880950短期借款200150
短期投资132150应付账款600400
应收账款10801510应付工资及福利费180300
预付账款200250应付股利500800
存货8081080一年内到期的长期负债120150
流动资产合计31003940流动负债合计16001800
长期投资长期负债
长期投资300500应付负债100200
固定资产长期借款200300
固定资产原价25002800长期负债合计300500
减:累计折旧750880股东权益
固定资产净值17501920股本15001800
无形资产和其他资产资本公积500700
无形资产5040盈余公积8001000
未分配利润500600
股东权益合计33004100
资产总计52006400负债及股东权益合计52006400
                                  表14-2 ××公司损益表
                       2008年12月31日                      单位:万元
项目本年累计上年累计项目本年累计上年累计
一、营业收入1250010500加:投资收益7050
减:营业成本(销售成本)85006900营业外收入5060
销售费用400450减:营业外支出3050
管理费用880785三、税前利润20251850
财务费用(利息费用)16050减:所得税(40%)810740
营业税金(5%)625525四、税后净利润12151110
二、营业利润19351790

该公司2008年末的速动比率为( )。

A.1.38

B.1.45

C.1.59

D.1.89

答案

参考答案:C

解析: 速动比率=(流动资产-存货)÷流动负债=(3940-1080)÷1800≈1.59。

单项选择题
阅读理解

Mo Yan, the winner of this year’s Nobel Prize for Literature, said he is not sure about whether he is happy after winning the prize.

In an interview with China Central Television broadcast on Sunday night, Mo said “I don't know,” when a reporter asked if he was happy.“Happiness means a healthy body and a total absence of mental burdens, but now I’m under high pressure and bothered by worries. Can I say that I'm happy?” he said. “But if I say I'm not happy, people will consider that I'm striking a pose. How could you be unhappy after winning the Nobel Prize?”

Mo, born into a farmer’s family in East China’s Shandong province, As a 12-year-old during the Cultural Revolution he left school to work, first in agriculture, later in a factory. In 1976 he joined the People’s Liberation Army and during this time began to study literature and write. His first short story was published in a literary journal in 1981.

“In his writing, Mo Yan draws on his youthful experiences and on settings in the province of his birth. This is apparent in his novel Hong gaoliang jiazu (1987, in English Red Sorghum 1993),” said the academy in a statement of Mo’s biography. Red Sorghum was successfully filmed in 1987, directed by famous Chinese director Zhang Yimou.

Mo won the Nobel Prize for Literature, which is worth $1.2 million, on Oct 11 for his “hallucinatory realism” which merges “folk tales, history and the contemporary”. Dozens of his works have been translated into English, French and Japanese and many other languages.

He is the first Chinese citizen to win the prize.The award sparked strong interest about contemporary Chinese literature among the public, and his books have been flying off the shelves in many bookstores across the country.

小题1:The followings are TRUE except_____________.

A.He has won about 8 million yuan.

B.His works are all about farmers.

C.He has a big influence on Chinese contemporary literature.

D.Reporters have interviewed him about his winning.小题2:From the passage we can know__________.

A.He won the prize because of his story Red Sorghum.

B.He wanted to become a writer when he was very young.

C.Mo Yan’s works have been translated into Russian.

D.Mo Yan was born in a farmer family.小题3:What is Paragraph Three mainly about ?

A.His different work.

B.His early life.

C.He switched over to literature.

D.His family and hometown.小题4:What can we infer from the passage?

A.Mo Yan is very happy to win the Nobel Prize.

B.More and more readers are buying Mo’s books to read in China.

C.Winning the Nobel Prize is not easy.

D.Mo Yan won the prize with the help of Zhang Yimou.