问题 阅读理解

Some people would go through anything just to achieve their dream. Kasia Siwosz is proof. For the final year student on the university women’s tennis team, the road to Berkeley, University of California was met with poor advice and misinformation from her home country and twounsuccessful stops along the way that fell short of expectations.

Born in Poland, Siwosz began playing tennis at seven years old and developed the skills that helped her earn a top-50 ranking among the ITF Junior division (国际网球联会青少年赛).. Siwosz wanted to do more with her life than just play tennis, which led her to seek chances that would also allow her to obtain a top education. While most who grow up in the U.S. are naturally accustomed to the American tradition of collegiate (大学的) sports, such a custom is not as familiar in a country like Poland. “There’s no collegiate sports in Poland and no culture of sports and academic (学术的) study there. You can only do one, not both,” Siwosz said.

Her desire to have a quality education led her to America to follow her dream. While Siwosz was talented enough to begin her collegiate tennis career, she could only attend community college because she missed the deadline to apply to four-year schools, mainly due to misinformation provided in her home country of Poland.

When she had earned all her credits and was able to transfer (转学), Siwosz made the decision to attend Baylor in Texas. Her friends from Poland put in a good word for the university, saying that it was a good fit because there were many international players at Baylor. “I thought it would be a good idea, but it really wasn’t what I thought it would be,” Siwosz said. “I wasn’t happy at Baylor. The level of tennis was high, but the academic standards were no match and I just wanted more.”

After one year at Baylor, Siwosz’s luck finally began to change when she made the decision to transfer to Berkeley, which was due in large part to Lee, a former Berkeley student. Lee, who is a keen tennis player himself, met Siwosz four years ago in Texas. “I knew she was unhappy there,” he said. “I saw the opportunity for her to come here.” Siwosz visited Lee in Berkeley. “I ended up loving this place and this school,” Siwosz said. “I came here a lot over the summer, I gave it a shot and I ended up with a Berkeley education and a spot on one of the best college tennis teams in the country.”

小题1:What does “two unsuccessful stops” (Paragraph 1) refer to?

A.Poland and the U.S.

B.Baylor and Berkeley.

C.The community college and Baylor.

D.The ITF Junior division and the Berkeley tennis team.小题2:Why did Siwosz want to leave her homeland for America?

A.Poland had no culture of sports.

B.Berkeley had always been her dream university.

C.She wanted to play tennis and have a good education.

D.She wanted to improve her tennis skills and get a higher ranking.小题3: Why did she leave Baylor?

A.The level of tennis there was not high.

B.It was not suitable for international students.

C.She couldn’t get along with her friends there.

D.She was not satisfied with the education level there.小题4: What is the main idea of the passage?

A.How Siwosz left Poland.

B.How Siwosz realized her dream.

C.How Siwosz became a top tennis player.

D.How Siwosz transferred from Baylor to Berkeley.

答案

小题1:C

小题1:C

小题1:D

小题1:B

填空题
问答题


(要求列出计算步骤,除非有特殊要求,每步骤运算得数精确到小数点后两位,百分数、概率和现值系数精确到万分之一。)
A公司2009年的资产负债表和利润表如下所示:

资产负债表

2009年12月31日 单位:万元

资产年末年初负债及股东权益年末年初
流动资产:流动负债:
货币资金107短期借款3014
交易性金融资产59交易性金融负债86
应收利息0.20.1应付票据211
应收票据6.826.9应付账款1440
应收账款8060应付职工薪酬11
应收股利2012应交税费34
其他应收款100应付利息54
存货4085应付股利105
其他流动资产2811其他应付款914
流动资产合计200211其他流动负债80
流动负债合计9099
非流动负债:
长期借款10569
非流动资产:应付债券8048
可供出售金融资产515长期应付款4015
持有至到期投资100预计负债00
长期股权投资100100递延所得税负债00
长期应收款00其他非流动负债00
固定资产17087非流动负债合计225132
在建工程128负债合计315231
固定资产清理00股东权益:
无形资产90股本3030
长期待摊费用46资本公积33
递延所得税资产00盈余公积3012
其他非流动资产54未分配利润137155
非流动资产合计315220股东权益合计200200
资产总计515431负债及股东权益总计515431

利润表

2009年 单位:万元

项目本期金额上期金额
一、营业收入750700
减:营业成本640585
营业税金及附加2725
销售费用1213
管理费用8.2310.3
财务费用22.8612.86
资产减值损失05
加:公允价值变动收益00
投资收益10
二、营业利润40.9148.84
加:营业外收入16.2311.16
减:营业外支出00
三、利润总额57.1460
减:所得税费用17.1418.00
四、净利润4042

(2)A公司2008年的相关指标如下表。表中各项指标是根据当年资产负债表中有关项目的年末数与利润表中有关项目的当期数计算的。
指标2008年实际值
净经营资产净利率15.70%
税后利息率7.21%
净财务杠杆62.45%
杠杆贡献率5.30%
权益净利率21%
(3)计算财务比率时假设:“货币资金”全部为金融资产;“应收票据”、“应收账款”、“其他应收款”不收取利息,“应收股利”全部是长期股权投资的;“应付票据”等短期应付项目不支付利息;“长期应付款”是由融资租赁引起的;“应付股利”全部是普通股的应付股利;“投资收益”均为经营资产的收益,财务费用全部为利息费用。
要求:

计算2009年的净经营资产净利率、税后利息率、净财务杠杆、杠杆贡献率和权益净利率;
按(1)、(2)的要求计算各项指标时,均以2009年资产负债表中有关项目的年末数与利润表中有关项目的当期数为依据;