问题 单项选择题

企业债务成本过高时,不能调整其资本结构的方式是()。

A.利用税后留存归还债务,以降低债务比重

B.将可转换债券转换为普通股

C.以公积金转增股本

D.提前偿还长期债务,筹集相应的权益资金

答案

参考答案:C

解析:

以公积金转增股本是所有者权益内部的此增彼减,不会使债务比重下降。

阅读理解

Recently a Beijing father sent in a question at an Internet forum(论坛) asking what “PK” meant.

“My family has been watching the ‘I Am the Singer’ singing competition TV program. My little daughter asked me what ‘PK’ meant, but I had no idea,” explained the puzzled father.

To a lot of Chinese young people who have been playing games online, it is impossible not to know this term. In such Internet games, “PK” is short for “Player Kill”, in which two players fight until one ends the life of the other.

In the case of the “I Am the Singer” singing competition, “PK” was used to refer to the stage where two singers have to compete with each other for only one chance to go up in competition raking.

Like this father, Chinese teachers at Middle schools have also been finding their students using Internet jargons which are difficult to understand. A teacher from Tianjin asked her students to write the compositions with simple language, but they came up with a lot of Internet jargons that she didn’t understand.

“My ‘GG’ came back this summer from college. He told me I’ve grown up to be a ‘PLMM’. I loved to ‘FB’ with him together; he always took me to the ‘KPM’,” went one composition.

“GG” means Ge Ge (Chinese pinyin for brother). “PLMM” is Piao Liang Mei Mei (beautiful girl). “FB” means Fu Bai (corruption). “KPM” is short for KFC, Pizza Hut and McDonald’s.

Some specialists welcome Internet jargons as a new development in language. If you do not even know what a Kong Long (dinosaur, meaning an ugly looking female) or a Qing Wa (frog, meaning an ugly looking male ) is, you will possibly be regarded as a Cai Niao!

小题1:By writing the article, the writer tries to _________.

A. explain some Internet jargons               

B. suggest common Internet jargons

C. draw our attention to Internet jargons

小题2:What does the underlined word Internet jargons mean?

A. Internet language            

B. Internet action           

C. Internet fashion

小题3:What does the writer think about the word “PK”?

A. Fathers can’t possibly know it.

B. The daughter should understand it.

C. Online game players may know it.

小题4:The example of the Beijing father and the Tianjin teacher are used to show that Internet jargons__________.

A. are used not only online

B. cause trouble to our mother tongue

C. are welcomed by all the people

小题5:What would be the best title for the passage?

A. A Puzzled Father!    

B. Do You Speak Internet English?

C. Kong Long or Qing Wa?

判断题