问题 多项选择题

影响应收账款周转率指标正确计算的因素有( )。

A.大量使用分期收款结算方式

B.大量使用预收货款的结算方式

C.大量地使用现金结算的销售

D.年末销售大量增加或年末销售大幅度下降

E.季节性经营的企业

答案

参考答案:A,C,D,E

解析: 一般来说,应收账款周转率越高,平均收现期越短,说明应收账款的收回越快。影响应收账款周转率指标正确计算的因素有:①季节性经营的企业使用这个指标时不能反映实际情况;②大量使用分期收款结算方式;③大量地使用现金结算的销售;④年末销售大量增加或年末销售大幅度下降。

选择题
阅读理解

“Choo,Choo!”Here comes the Chunnel train. Get aboard if you want to learn more about this underground transportation system. This is an unusual form of transportation, because it is a tunnel that trains travel through and not an actual form of transportation.

The Chunnel is actually the English nickname for the Channel Tunnel. In French,it is called le tunnel sous la Manche. It is a rail tunnel beneath the English Channel at the Straits of Dover. It connects Cheriton in Kent, England with Sangatte in northern France. It is the second longest rail tunnel in the world.

Did you know that the British and the French had a race while they were building the Chunnel? The race was to see who could get to the middle of the tunnel first. The British won by a little bit. It took 15,000 workers over seven years to dig the tunnel. The tunnel was finished in 1994.

The completed Chunnel cost about $21 billion. But it all paid off, because it became very popular, very quick. Millions of people use it. Now it is getting even more popular.

There are three complete tunnels in the Chunnel. The two outside ones are the passenger trains. The small inner one is a guidance train. The guidance train is not used for transportation. Each track is exactly parallel to each other.

There are four different train systems in the Chunnel. The Eurostar is a high speed passenger service that connects London, Paris, Brussels and Lille. The Eurotunnel shuttle is a rail ferry service. These shuttles carry cars and vans. These are railcars that allow drivers to drive their vehicles on and off. There are also two Eurotunnel goods service trains.

Now you know more about the Chunnel. Everybody off,this is the last stop.

小题1:The Channel Tunnel links   ________with________.

A.London; Paris

B.Cheriton; Sangatte

C.Lille; Brussels

D.Dover; Kent小题2:Which of the following shows the structure of the tunnels in the Chunnel?

小题3:The Eurotunnel shuttle is intended to carry________.

A.passengers

B.drivers and their vehicles

C.goods

D.staff members of the Chunnel小题4:The text can most probably be ________.

A.found in a guidebook

B.read in a magazine

C.broadcast on a train

D.heard in a railway station