问题 多项选择题

以下关于比率分析法的说法,正确的有( )。

A.构成比率又称结构比率,利用构成比率可以考察总体中某个部分的形成和安排是否合理,以便协调各项财务活动

B.利用效率比率指标,可以考察企业有联系的相关业务安排得是否合理,以保障经营活动顺畅进行

C.营业净利率属于效率比率

D.相关比率是以某个项目和与其有关但又不同的项目加以对比所得的比率,反映有关经济活动的相互关系

答案

参考答案:A,C,D

解析: 利用效率比率指标,可以进行得失比较,考察经营成果,评价经济效益。相关比率是以某个项目和与其有关但又不同的项目加以对比所得的比率,反映有关经济活动的相互关系。利用相关比率指标,可以考察企业有联系的相关业务安排得是否合理,以保障经营活动顺畅进行。由此可知,选项B不正确,选项D正确。效率比率,是某项财务活动中所费与所得的比率,反映投入与产出的关系。由此可知,选项C正确。构成比率又称结构比率,是某项财务指标的各组成部分数值占总体数值的百分比,反映部分与总体的关系。利用构成比率可以考察总体中某个部分的形成和安排是否合理,以便协调各项财务活动。所以,选项 A正确。

单项选择题

July 21,2007 was a typical English summer’s day—it rained for 24 hours ! As usual, I rushed home from work at midday to check on the house. Nothing was amiss. By the time I left work at 5 pm, however, the road into our village was flooded. Our house had never been flooded, but as I opened the front door, a wave of water greeted me. Thank God the kids weren’t with me, because the house was 5 feet deep in water. We lost everything downstairs. And the plaster of the walls, ceilings pulled down.

At first we tried to push on through. We didn’t want to move the children out of home, so we camped upstairs. We put a sheet of plastic across the floor to protect us from the damp. But after three months, we felt very sick, so we moved to a wooden house in a park. The house was small, but at first we were all just delighted to be in a new place. Unfortunately, things took longer than expected and we were there for 10 months. The life there was inconvenient. What surprised me most was how much I missed being part of a community. We had lived in a friendly village with good neighbors, and I’d never thought how much I’d miss that.

Although our situation was very hard, it’s difficult to feel too sorry for yourself when you look at what’s happening elsewhere. I watched a news report about floods in Northern India and thought, "We didn’t have a straw but that was swept away, and our house is still standing. We’re lucky. "

We moved back home in August. With December coming, there’s still reconstruction work to be done, so it’s difficult to prepare for Christmas. But I can’t wait—I’m going to throw a party for our friends in the village to say thanks for their support. This year, I won’t need any gifts—living away from home for months has made me realize how little we actually need or miss all our possessions. Although we are replacing things, there’s really no rush—we have our home back, and that’s the main thing.

Why does the author say that they were lucky in the third paragraph()

A.Because her situation was not serious.

B.Because many other places were flooded.

C.Because she had been to Northern India.

D.Because some others suffered even mor

单项选择题