问题 单项选择题

下列关于应付账款的说法,错误的是( )。

A.应付账款被认为是公司的无成本融资来源
B.当公司出现现金短缺时,通常会向供应商请求延期支付应付账款
C.如果公司经常无法按时支付应付账款,其商业信用会减少
D.应付账款还款期限延长,可能造成公司的现金短缺,从而形成借款需求

答案

参考答案:D

解析: 如果应付账款还款期限缩短了,那么公司的管理者将不得不利用后到期的应付账款偿还已经到期的应付账款,从而减少在其他方面的支出,这就可能造成公司的现金短缺,从而形成借款需求。应付账款还款期限延长,不会导致公司借款需求的产生,所以D选项说法错误。

单项选择题
阅读理解

阅读理解。

     A ban on smoking in public places has come into force in China-home to a third of the world's smokers.

     The move is aimed at controlling the number of deaths from smoking-related diseases, running at a million

a year.

     But the rules have been criticized, because they do not include punishments for those who choose to ignore

them.

     Many business owners hate rules that force them to ban smoking on their premises (经营场所) because

many customers do not like the rules and complain.

     The rules do not allow smoking in places like restaurants, hotels, railway stations or theatres, but not at the

office.

     Employers have a duty to warn staff off the dangers of smoking but do not have to forbid them from

lighting up at their desks.

     Shanghai introduced similar rules a year ago, but people do not seem to take much notice of them. Often

you find people smoking at the next table while you are eating your meal or having a drink in a bar. The

problem is that the rules do not include punishments for businesses or individuals who ignore them.

     It appears that many Chinese people are unaware of the dangers of smoking. Research suggests that only

one in four knows the harm cigarettes of second-hand smoke can cause.

     Officials say they have to try to persuade people not to smoke to reduce the numbers dying from

smoking-related diseases.

     At the same time the government makes a lot of money from the sales of cigarettes by the state-owned firm

that makes and sells all tobacco products throughout the country.

1. The number of smokers in China makes up about ______ of the world's smokers.

A. 66%

B. 44%

C. 33%

D. 55%

2. We can replace the underlined part in the passage with ______.

A. are concerned about

B. are curious about

C. don't know

D. don't care

3. Why have the rules been criticized by some people?

A. Because those people don't want to be punished.

B. Because they do not include punishments for those who choose to ignore the rules.

C. Because the rules are ignored by all the people who smoke.

D. Because nobody takes notice of the rules.

4. If the government wants to ban smoking in public places, ______.

A. only rely on educating people

B. take more effective measures

C. do punish those who ignore the rules

D. let people know more about the dangers of smoking