问题 单项选择题

下列各项不属于杠杆比率的是( )。

A.负债与盈余之比

B.负债与资产之比

C.纯保费与盈余之比

D.盈余纾解率

答案

参考答案:B

解析: 杠杆作用是测量一个公司如何密集地运用其普通股权益的方法。杠杆作用增加了普通股权益投资报酬率,但也相应地增加了风险。常见的杠杆比率包括:负债与盈余之比(盈余适当性指标的倒数)、纯保费与盈余之比(该项指标可以揭示公司定价错误的风险程度)、盈余纾解率(再保险佣金及费用津贴与盈余之比,该指标显示了保险公司对再保险的依赖程度)。

完形填空

阅读下面短文,根据以下提示:1)汉语提示,2)首字母提示,3)语境提示,在每个空格内填入一个适当的英语单词,并将该词完整地写在右边相对应的横线上,所填单词要求意义准确,拼写正确。

We may be very pleased with the rapid progress we

have made in every field of study. But we have almost done

nothing to       (改善)our present examination systems                           小题1:        

which focus on testing the students’ m        instead of                            小题2:        

their ability. As     as a child begins school, he enters                              小题3:        

a world of examination,        will decide his future of job.                       小题4:        

In fact a good examination system should     (鼓励)                                小题5:        

students to think for themselves.      the examination                                小题6:        

now does anything except that. It f      the students to                             小题7:        

remember what is taught to get     marks. Thus the students                      小题8:        

who come out first in the exam often may be the b                                 小题9:        

in their studies.       addition, such an examination system                        小题10:        

often drives teachers to take up all the time and forces them

to train students what to do with the coming examination.

I hope there must be a better way to test a student’s true

ability as well.

选择题