问题 单项选择题

下列关于应收账款周转率的说法,不正确的是()

A.应收账款周转率是反映企业获利能力的指标

B.应收账款周转率包括应收账款周转次数和应收账款周转天数两个指标

C.应收账款周转次数=企业销售收入净额/应收账款平均余额

D.应收账款周转次数越多,说明企业应收账款变现能力越强

答案

参考答案:A

解析:A项,应收账款周转率是反映企业资产运营能力的指标。

完形填空
完形填空。
      Many people have to work 1___________. Some people do not mind. Other people think it's terrible. One
man thinks that working at the weekends can be 2___________. He is George Smith. Mr. Smith works in an
office, in Brighton, England. On Saturday, May 24, 1986, he went to the office to do some work. After he
3___________ the lift, it stopped between the floors. Mr. Smith could not get out of the lift. He began to shout,
but 4___________ heard him. Then Mr. Smith remembered that it was a holiday in England. No one would
come to work 5___________ Tuesday.
      There was 6___________ for Mr. Smith to do. He had to wait until one of his workmates came to work and
found him. With nothing to 7___________, Mr. Smith was very hungry and had to sleep most of the time. 
      Early on Tuesday morning, one of his workmates came into work and found the lift 8___________. When
the lift was opened, Mr. Smith came out cold, weak and tired. He had been in the lift for 9___________ hours!
Now Mr. Smith says, " I only use lifts if they have 10___________ in them."
( ) 1. A. from Monday to Friday
( ) 2. A. happy                
( ) 3. A. got off              
( ) 4. A. no one               
( ) 5. A. until                
( ) 6. A. anything             
( ) 7. A. read or write        
( ) 8. A. was not there        
( ) 9. A. nearly 24            
( ) 10. A. pans                 
B. on weekdays 
B. dangerous   
B. got into    
B. everyone    
B. to          
B. something   
B. eat or drink
B. was working     
B. about 40     
B. beds        
C. at the weekends 
C. angry           
C. got to          
C. someone         
C. from            
C. nothing         
C. cook            
C. was not closed  
C. over 94         
C. exits           
D. from morning till night
D. free                  
D. got out of            
D. nothing               
D. on                    
D. everything            
D. know the time         
D. was not working       
D. more than 60          
D. telephones            
判断题