问题 多项选择题

下列各项中,反映公司偿债能力的财务比率指标有()。

A.(流动资产-存货)/流动负债

B.营业收入/平均流动资产

C.流动资产/流动负债

D.营业成本/平均存货

答案

参考答案:A, C

解析:公司偿债能力的财务比率的两大指标是:速动比率=(流动资产-存货)/流动负债和流动比率=流动资产/流动负债;营运能力指标则是:流动资产周转率=营业收入/平均流动资产和存货周转率=营业成本/平均存货。

阅读理解

 阅读理解。

      Do you have any foreign friends? Do you know their characteristics (特征)? The Germans are very quiet

and they always keep calm. They don't like to speak more words. They look very serious. They like different

kinds of amusements. The Germans are very hard-working. They like tidiness, especially the women, who

always keep their home clean. In some ways, the Englishmen look the same as the Germans. They are very

quiet and never talk too much with the strangers. They are really polite, so we often hear they say "Thank

you." or "Sorry." The gentlemen are also the Englishmen.

     The French's holidays are very long. They like traveling and usually spend their long time staying in other

countries. The Frenchmen are more outgoing than the Germans. It is very easy to make friends with them.

     Compared to the Frenchmen, the Americans are more outgoing. And they are even opener than all of the

Europeans. They don't like to depend on others. So it is very common that the students do part-time jobs in

their free time. And in Americans' eyes, success is an important part in their life.

1. According to the passage, ________ are very quiet.

A. only the Germans

B. only the Englishmen

C. only the Frenchmen

D. both the Germans and the Englishmen

2. What does the underlined word "tidiness" mean in Chinese?

A. 整洁

B. 安静

C. 时尚

D. 随意

3. In the writer's eyes, the gentlemen are ________.

A. the Germans

B. the Frenchmen

C. the Englishmen

D. the Americans

4. What can we learn about the Frenchmen from the passage?

A. They are more outgoing than the Americans.

B. It is very easy to make friends with them.

C. They like traveling in their own country.

D. They look serious and are always hard-working.

5. Which is the best title of the passage?

A. Foreigners' hobbies.

B. Who are more outgoing?

C. Characteristics of the foreigners.

D. Success is an important part in Americans' life.

单项选择题