问题 问答题

某企业负债总额为25万元,负债的年平均利率8%,权益乘数为2。全年固定成本总额18万元,年税后净利润7.5万元。所得税税率25%。
要求:
(1)计算该企业息税前利润总额;
(2)计算该企业利息保障倍数、DOL、DFI、DCL;
(3)计算该企业资产净利率、净资产收益率。

答案

参考答案:

(1)税前利润==10(万元)

利息=25×8%=2(万元)

息税前利润=10+2=12(万元)

(2)利息保障倍数==6

DOL==2.5

DFL==1.2

DCL=2.5×1.2=3

(3)由权益乘数得资产总额=50(万元)

资产净利率==15%

净资产收益率==30%

阅读理解

A newly-wed couple on a four-month honeymoon were hit by six natural disasters, including the Australian floods, Christchurch earthquake and Japanese tsunami.

Stefan and Erika Svanstrom left Stockholm, Sweden, on December 6 and were immediately stranded in Munich, Germany, due to one of Europe's worst snowstorms. Travelling with their baby daughter, they flew on to Cairns in Australia which was then struck by one of the most tremendous tonadoes in the nation's history. From there, the couple, in their 20s, were forced to shelter for 24 hours on the cement floor of a shopping centre with 2,500 others. "Trees were being knocked over and big branches were scattered across the streets," Mr Svanstrom told Sweden's Express newspaper. "We escaped by the skin of our teeth," said Svanstrom.

They then headed south to Brisbane but the city was experiencing massive flooding, so they crossed the country to Perth where they narrowly escaped raging bush fires. The couple then flew to Christchurch, New Zealand, arriving just after a massive magnitude 6.3 earthquake destroyed the city on February 22. Mrs. Svanstrom said, "When we got there the whole town was a war zone." "We could not visit the city since it was completely blocked off, so instead we travelled around before going to Japan." But days after the Svanstroms arrived, Tokyo was rocked by Japan's largest earthquake since records began. "The trembling was horrible and we saw roof tiles fly off the buildings," Mr. Svantrom said. "It was like the buildings were swaying back and forth."

The family returned to Stockholm on March 29,2011 after a much calmer visit to their last destination China. But Mr. Svanstrom, who also survived the destructive Boxing Day tsunami that hit southeast Asia in 2004, said the marriage was still going strong. He added, "I know marriages have to endure some trials, but I think we have been through most of them." "We've certainly experienced more than our fair share of catastrophes, but the most important thing is that we're together and happy." Mrs. Svantrom added: “ To say we were unlucky with the weather doesn’t really cover it! It’s so absurd that now we can only laugh.”

小题1:How many countries did the couple visit during their honeymoon?

A.6.

B.5.

C.4.

D.3.小题2:What's the right order of the following things according to the passage?

a. The couple headed south to Brisbane.

b. The couple flew to Cairns.

c. The couple flew to Christchurch.

d. The couple were stranded in Munich.

A.a-b-c-d

B.a-c-b-d

C.d-b-c-a

D.d-b-a-c小题3:By saying "We escaped by the skin of our teeth.", Mr. Svanstrom meant that _____

A.The tornadoes was tremendous

B.They escaped from the tornadoes easily.

C.They had a narrow escape from the tornadoes

D.There was something wrong with their teeth小题4:According to the last two paragraphs, which word can best describe Mr. Svanstrom?

A.ambitious.

B.enthusiastic

C.considerate

D.optimistic

单项选择题