问题 多项选择题

某公司2007年年末有流动资产40万元,流动负债20万元,资产总额100万元,所有者权益70万元,如果该公司以银行存款偿还前欠货款5万元,这会使( )。

A.流动比率上升

B.销售利润率上升

C.资产负债率下降

D.净资产收益率上升

答案

参考答案:A,C

解析:
本题涉及的考点是流动比率、销售利润率、资产负债率、净资产收益率的计算。流动比率=流动资产/流动负债,之前的流动比率=40/20=2,之后的流动比率=(40-5)/(20-5)=2.33,故A说法正确。销售利润率是指企业利润总额与销售收入净额之间的比率,偿还欠款并不导致利润总额或销售收入的变化,故B项说法错误。还款之前的资产负债率=20/100=20%,之后的资产负债率=(20-5)/(100-5)=15.79,故C项说法正确。净资产收益率=净利润/净资产,由于偿还借款只是导致资产和负债同等数额减少,因而对净资产(所有者权益)和净利润没有影响,故D项说法错误。因此,本题的正确答案为AC。

多项选择题
单项选择题

Any normal species would be delighted at the prospect of cloning. No more nasty surprises like sickle cell or Down syndrome--just batch after batch of high-grade and, genetically speaking, immortal offspring! But representatives of the human species are responding as if someone had proposed adding Satanism to the grade-school Curriculum. Suddenly, perfectly secular folks are throwing around words like sanctity and retrieving medieval-era arguments against the pride of science. No one has proposed burning him at the stake, but the poor fellow who induced a human embryo to double itself has virtually recanted proclaiming his reverence for human life in a voice, this magazine reported," choking with emotion."

There is an element of hypocrisy to much of the anti-cloning furor, or if not hypocrisy, superstition. The fact is we are already well down the path leading to genetic manipulation of the creepiest sort. Life-forms can be patented, which means they can be bought and sold and potentially traded on the commodities markets. Human embryos are life-forms, and there is nothing to stop anyone from marketing them now, on the same shelf with the Cabbage Patch dolls.

In fact, any culture that encourages in vitro fertilization has no right to complain about a market in embryos. The assumption behind the in vitro industry is that some people’s genetic material is worth more than others’ and deserves to be reproduced at any expense. Millions of low-income babies die every year from preventable ills like dysentery, while heroic efforts go into maintaining yuppie zygotes in test tubes at the unicellular stage. This is the dread "nightmare” of eugenics in familiar, marketplace form which involves breeding the best-paid instead of the best. Cloning technology is an almost inevitable byproduct of in vitro fertilization. Once you decide to go to the trouble of in vitro, with its potentially hazardous megadoses of hormones for the female partner and various indignities for the male, you might as well make a few backup copies of any viable embryo that’s produced. And once you’ve got the backup organ copies, why not keep a few in the freezer, in case Junior ever needs a new kidney or cornea

The critics of cloning say we should know what we’re getting into, with all its Orwellian implications. But if we decide to outlaw cloning, we should understand the implications of that. We would be saying in effect that we prefer to leave genetic destiny to the crap shooting of nature, despite sickle-cell anemia and Tay-Sachs and all the rest, because ultimately we don’t trust the market to regulate life itself. And this may be the hardest thing of all to acknowledge: that it isn’t so much 21st century technology we fear, as what will happen to that technology in the hands of old-fashioned 20th century capitalism.

It is implied in the 3rd paragraph that it is()

A. dishonest to deny some genetic manipulations

B. impractical to change our genetic destiny

C.dangerous to prepare backup copies

D. irrational to oppose financial operations