问题 多项选择题

(由单选题和多选题组成。)

某企业2009年度利润表(简表)如下:

编制单位:××公司                单位万元

     2009年

项目

行次

上年累积数

本年累计数

一、主营业务收人

l

15100

14650

减:主营业务成本

4

9060

8660

营业税金及附加

5

2560

2490

二:营业利润

10

3480

3500

减:营业费用

14

450

440

管理费用

15

750

730

财务费用

16

300

290

三:营业利润

18

1980

2040

加:营业外收入

23

15000

14500

减:营业外支出

25

14100

13700

四:利润总额

27

2880

2840

减:所得税

28

950

900

五:净利润

30

1930

1940

根据上述利润表分析

从销售净利率和所有者权益报酬率分析()。

A.两个比率越低,反映企业盈利能力越强

B.两个比率越高,反映企业盈利能力越强

C.所有者权益报酬率受能力、筹资方式等多种因素的影响

D.销售净利率反映了每百元收入所取得的税后利润

答案

参考答案:B, C, D

解析:

销售净利率和所有者权益报酬率都反映企业盈利能力,两者越高,企业的盈利能力越强;筹资方式等都能影响所有者权益平均余额,所以也影响所有者权益报酬率:销售利润率反映每百元销售收入所能获得的税前利润,销售净利率则反映了每百元收入所取得的税后利润。

阅读理解
阅读理解。
      May is a lovely girl with two big eyes. But she always hides them behind a pair of glasses.
      She is one of my best friends but once I nearly finished our friendship. One day, the teacher gave us
our result of English test. I did very badly so I didn't want to talk to anyone after class. Suddenly, May
said, "You look unhappy, Millie. What's wrong?" I looked up at her but said nothing. I knew she got a good
mark in the test. I thought she must make fun of me. She kept asking me, "Is it because of the test? Do you
want me to show you the right answers?" I still didn't talk to her. Then she went away with my test paper.
     In the afternoon, May gave me my test paper back. I looked at it and became surprised. May wrote the
right answers next to each of my mistakes. My face went red. How kind she was! I wanted to hug (拥抱)
her, but I only cried and said, "Thank you!" After school, May and I walked home together. I felt very happy
and thanked her again. We are still good friends now.
1. From the passage we know ______.
[ ]
A. May is my friend
B. May is lovely and kind
C. May has poor eyesight
D. All of the above
2. Millie felt sad after class because ______.
[ ]
A. she got good grades in the test
B. May did better than her in the test
C. she didn't do well in the test
D. the teacher was angry with here
3. May came up to Millie to ______ after class.
[ ]
A. go home with her
B. play with her
C. find out what happened to her
D. give the test paper to her
4. Millie felt very happy and thanked May because ______.
[ ]

A. May kept asking Millie questions
B. They are good friends
C. May wrote down the right answers for Millie
D. May helped Millie with her homework

5. Which of the following phrases has the same meaning as "make fun of"?
[ ]
A. Say hello to
B. Talk to
C. Look after
D. Laugh at
判断题