问题 单项选择题

下列关于借款人资金结构的表述正确的是( )。

A.生产制造企业资产转换周期较长且稳定,更多需要的是短期资金
B.季节性生产企业或贸易企业资产转换周期变化较大,对长期资金有很大的需求
C.资金结构不合理,经济基础就较薄弱,抵御风险的能力就较差,偿债能力也就会提升
D.企业总资产利润率高于长期债务成本时,加大长期债务可使企业获得财务杠杆收益

答案

参考答案:D

解析: 选项A应该是生产制造企业资产转换周期较长且稳定,更多需要的是长期资金;选项B应该是季节性生产企业或贸易企业资产转换周期变化较大,对短期期资金有很大的需求;选项C应该是资金结构不合理,经济基础就较薄弱,抵御风险的能力就较差,偿债能力也就会低下。

阅读理解

阅读理解。

     In my free time, I paint designs(图案)on T-shirts. I got the  idea  two  years  ago  for  my  brother's

birthday present. The shop wanted $20 for a special design on a T-shirt, so I  decided to  do  it  myself.

I bought a white cotton T-shirt at $6 and some paints, then I painted  a  lion  on  the  front. My  brother

loved it very much.

     Painting T-shirts is great fun. You needn't be a great artist(艺术家), and you  can just  paint  shapes

and lines. The T-shirts are the most expensive part of my hobby. You have to use special paints because

they can last a long time. Brushes are not really expensive but you  need  to  buy  ones  of  good  quality

(质量).

     I love my  hobby  because I can make T-shirts that no one else has got.   I have given a  lot  of  them

away as presents to my  family and friends. Sometimes,  I sell them. Since I started, I've made about  60

T-shirts and each one is different.

1. Two years ago I decided to ______.

A. buy a T-shirt with a special design

B. paint a special design on a T-shirt

C. sell a T-shirt with a special design

D. write a special word on a T-shirt

2. How much did it cost me to buy a white cotton T-shirt?

A. $20

B. $8C.

C. $6          

D. $2

3. What was my first design?

A. A shape.

B. A line.

C. A lion.  

D. A T-shirt.

4. ______ is necessary (必要的) if you want to paint a design on a T-shirt.

A. Special paints and good-quality brushes

B. Special paints and cheap brushes

C. Good-quality brushes and good painting skills

D. Good painting skillsand cheap paints

5. I love my hobby because ______.

A. I can give away the T-shirts as presents

B. I can wear many cheap and beautiful T-shirts

C. I can make quite different T-shirts for others

D. I can have many beautiful T-shirts

填空题