问题 单项选择题

()的增资行为提高公司的资产负债率。

A.配股

B.增发新股

C.发行债券

D.首次发行新股

答案

参考答案:C

解析:资产负债率=负债总额/资产总额=负债总额/(负债总额+股东权益总额),要提高公司的资产负债率,就要使得负债在总资产的比重相对提高。发行债券,公司的负债增加,而所有者权益没有增加,故负债的比重相对提高,从而提高了公司的资产负债率。

单项选择题

Looking back on my childhood, I am convinced (1) naturalists are born and not made. Although we were all brought (2) in the same way, my brothers and sisters soon gave up their pressed flowers and insects. (3) them, I had no ear (4) music and languages, I was not an early reader and I could not do mental arithmetic.Before World War I we (5) our summer holidays in Hungary. I have only the memory of the house we lived (6) , of my room and my toys. I can hardly (7) clearly the large family of grandparents, aunts, uncles and cousins who gathered (8) door. But I do have a clear memory of the dogs, the farm (9) , the local birds and, (10) all, the insects.I am a (11) , not a scientist. I have a p (12) of the natural world, and my enthusiasm has led me into varied investigation. I love discussing my favorite topics and enjoy (13)  the midnight oil  (14)  reading about other people’s observations and discoveries. Then  (15)  happens that brings these observations together  (16)  my conscious mind. Suddenly you fancy (想象), you see the answer  (17)  the riddle, and books, of which some might honor with the title of scientific research.But curiosity, a keen eye, a good memory and enjoyment of the animal and plant world do not make a scientist; one of the outstanding and essential  (18)  required is self-discipline, a quality I lack. A scientist requires not only  (19)  but also hard training, determination and a goal. A scientist, up to a point, can be made. A naturalist is  (20) . If you can combine the two, you get the best of both worlds.

 

第(17)空应选择()

A.of

B.on

C.to

D.at

单项选择题