问题 单项选择题

下列关于财务比率分析的描述中,错误的是()。

A.盈利能力比率,用来衡量管理层将销售收入转换成实际利润的效率,体现管理层控制费用并获得投资收益的能力

B.杠杆比率,用来衡量企业所有者利用外部融资资金获得融资的能力,也用于判断企业的偿债资格和能力

C.效率比率,又称营运能力比率,体现管理层控制和管理资产的能力

D.流动比率,用来判断企业归还短期债务的能力,即分析企业当前的现金支付能力和应付突发事件和困境的能力

答案

参考答案:B

解析:杠杆比率,用来衡量企业所有者利用自有资金获得融资的能力,也用于判断企业的偿债资格和能力。

阅读理解

Lester was walking in the street with two huge and heavy suitcases . A stranger walked up to him and asked ,“Have you got the time ?”

Lester stopped , put down the suitcases and looked at his watch .“It’ s five fifteen ,”he said .

“Hey , what a nice watch !”said the stranger .

Lester smiled a little and said ,“Yes , it’ s not bad . Look at this .”Then he showed the stranger a time display for the 86 largest cities in the world .

He hit a few buttons(按钮)and a voice told the time in Chinese . Lester continued ,“Its voice can be set(设置)for different languages .”

The stranger seemed very interested in the watch .

“That’ s not all ,”said Lester . He then pushed a few more buttons and a small map appeared on the watch .“The map can show where we are ,”explained Lester .

“I want to buy this watch !”said the stranger .

“Oh , no , I’ m not selling it . I have spent nearly two years making it ,”said Lester .

“I’ ll give you $ 1,000 for it !”

“Oh , no , I’ ve already spent more than that .”

“I’ ll give you $ 5,000 for it !”

Lester stopped to think . The stranger quickly gave him a check(支票)and said ,“$ 5,000 . Here it is .”

Lester finally agreed to sell the watch . When the stranger was going to leave with the watch , Lester pointed to the two huge suitcases and said ,“Hey , wait a minute . Don’ t forget your batteries .”

小题1:Lester stopped in the street because _____ .

A.the suitcases were very heavy

B.he felt very tired

C.a stranger wanted to buy his watch

D.someone asked him what the time was小题2:What was in the suitcases that Lester was carrying ?

A.Money .

B.Batteries .

C.Watches .

D.Paper .小题3:We can infer from the passage that Lester was a(n) _____ .

A.engineer

B.sportsman

C.artist

D.doctor小题4:The stranger paid _____ for the watch .

A.nothing

B.$ 1,000

C.$ 5,000

D.$ 4,000小题5:Which of the following is NOT true about the watch ?

A.It can tell the time in different languages .

B.It can tell you where you are .

C.It is easy to wear and carry .

D.It can show a time display for many large cities around the world .

填空题