问题 单项选择题

Passage Two

In the past, young people in Japan were expected to take on responsibilities to support their parents and grandparents. Now they expect to be supported well into young adulthood. The "new breed", born since the 1960s, have never known anything but richness. Youth are seen as resistant to entering society as mature adults to becoming social citizens. Once the great objective of reconstruction after the Second World War was accomplished, a new generation lost the motivating power that had united the nation together.
Japan’s birth rate has been falling rapidly, partly because of the recession, and the job and financial insecurity that it has caused. In 1999, the figure was 1. 38 children per woman, the lowest ever recorded. At the same time, youth crime, although still especially low by western standards, rose to its highest level since record-keeping began 32 years ago. Likewise, the proportion of students dropping out before graduating, at 2.5% also very low by western standards, has nevertheless been rising.
Entrepreneurial (企业家的) role models are few and far between. Bill Gates is often mentioned, but a foreign model can only have so much influence. The problem is that Japanese culture discourages people from revealing details of personal life, including such ordeal (考验) as starting a company. In the past, successful companies such as Honda or Hitachi provided role models of a sort. But today they have been faded by the downturn, and few others have risen to take their place.
By the same reason, young people often feel isolated from their fathers who worked too hard at their jobs to establish much of a relationship with their children. "The one thing they’re sure of is that they don’t want to be like their fathers. And the girls don’t want to be with boys who are like their fathers, so the boys are sure not to be," says Professor Morishima.

Today, entrepreneurial models are rarely found in Japan because ______.

A.the discouragement of Japanese culture

B.the worshipping of western models

C.the lack of experience of starting a company

D.the "new breed" don’t want to work hard

答案

参考答案:A

解析: 本题是细节题。作者在第三段中指出:日本缺少企业家的行为榜样的问题在于“日本的文化阻碍了日本人民揭示个人生活中的细节部分,其中包括创建公司的经验。”所以A选项是正确答案。第三段第二句提到外国人的榜样所起的作用是有限的,故排除B选项;选项C只是问题的一个方面,也可排除;D选项在文中未提及。

单项选择题
问答题

某企业2004年12月31日的资产负债表(简表)如下。
资产负债表(简表)
2004年12月31日(单位:万元)

资产 期末数 负债及所有者权益 期末数
货币资金 300 应付账款 300
应收账款净额 900 应付票据 600
存货 1 800 长期借款 2 700
固定资产净值 2 100 实收资本 1 200
无形资产 300 留存收益 600
资产总计 5 400 负债及所有者权益总计 5 400

该企业2004年的主营业务收入净额为6 000万元,主营业务净利率为10%,净利润的 50%分配给投资者。预计2005年主营业务收入净额比上年增长25%,为此需要增加固定资产200万元,增加无形资产100万元。根据有关情况分析,企业流动资产项目和流动负债项目将随主营业务收入同比例增减。
假定该企业2005年的主营业务净利率和利润分配政策与上年保持一致,该年度长期借款不发生变化;2005年年末固定资产净值和无形资产合计为2 700万元。2005年企业需要增加对外筹集的资金由投资者增加投入解决。
要求:
(1) 计算2005年需要增加的营运资金额。
(2) 预测2005年需要增加对外筹集的资金额(不考虑计提法定盈余公积的因素;以前年度的留存收益均已有指定用途)。
(3) 预测2005年末的流动资产额、流动负债额、资产总额、负债总额和所有者权益总额。
(4) 预测2005年的速动比率和产权比率。
(5) 预测2005年的流动资产周转次数和总资产周转次数。
(6) 预测2005年的净资产收益率。
(7) 预测2005年的资本积累率和总资产增长率。