问题 单项选择题

某公司20.8年年初产权比率为70%。若该公司计划年度末所有者权益为60 000万元,并使债权人投入的资金受到所有者权益保障的程度降低5个百分点,则该公司20.8年年末的资产负债率为( )。

A.45.95%

B.48.72%

C.50%

D.42.86%

答案

参考答案:D

解析: 债权人投入的资金受到所有者权益保障的程度是由产权比率衡量的,产权比率越高,债权人投入的资金受到所有者权益保障的程度越低。所以,根据“使债权人投入的资金受到所有者权益保障的程度降低5个百分点”可知产权比率提高5个百分点,即产权比率变为70%+5%=75%,则年末的负债总额为60 000×75%=45 000(万元),年末资产总额=负债总额+所有者权益总额=45 000+60 000=105 000(万元),资产负债率 =负债总额/资产总额=45 000/105 000×100%=42.86%。

阅读理解

Last night I had the best gift ever.

My older son was reading a detective novel while my younger son was reading fairy tales. They were each in different rooms, engrossed in their books with no TV, music or anything else distracting (使分心) their attention.

I read a lot during my childhood, curling (蜷缩) up in sofa or lying in bed. Like anyone else, I had lots of other interests, but once I discovered reading, I really enjoyed it. I read everything — books, magazines, newspapers, even the back of food packages if there was nothing else to read at the moment. I must thank my parents for their love of reading. Longing for more information and knowledge, my parents were always reading a lot.

Today’s children are provided with a variety of choices. It is so easy for them to become uninterested in reading and to view it as boring, uncool and unnecessary. There are TVs with astonishing choices of programs; there are MP3 players with thousands of songs at their fingertips; there are the Internet and mobile phones.

I’ve told my sons that reading comes with information, understanding and connection, each of which will help them at every stage in their lives now and forever. So when my sons were reading their books last night, I watched them, noticing them put a bookmark into their books. That’s the most amazing gift that I have ever received.

小题1:The best title for this passage is _____.

A.My Two Sons

B.An Amazing Gift

C.My Favorite, Reading

D.Let’s Read Together小题2:The phrase “engrossed in” in the second paragraph can be replaced by “_____”.

A.connected by

B.separated by

C.devoted to

D.worried about小题3:What does the author think of TVs, MP3 players, the Internet and mobile phones?

A.They are boring, uncool and unnecessary.

B.They are too expensive for a family to afford.

C.They might distract children’s attention.

D.They might enrich children’s lives and make them happy.小题4:According to the passage, the author’s best gift is _____.

A.her sons’ love for reading

B.reading books alone

C.bookmarks from her sons

D.having a happy family

单项选择题 案例分析题