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问题 多项选择题

下列指标中，反映企业长期偿债能力的有______。

A．产权比率

B．资产负债率

C．速动比率

D．利息保障倍数

E．流动比率

答案

参考答案：A,B,D

解析： 本题考查偿债能力分析。长期偿债能力，是指企业偿还长期债务的能力。其分析指标主要包括资产负债率、产权比率和利息保障倍数。因此本题选ABD。

单项选择题

Recently, I flew to Las Vegas to attend a meeting. As we were about to arrive, the pilot announced with apology that there would be a slight (16) before setting down. High desert winds had (17) the airport to close all but one runway. He said that we would be (18) the city for a few minutes waiting to (19) . We were also told to remain in our seats meanwhile with our seat belts fastened (20) there might be a few bumps(颠簸). Well, that few minutes turned into about four-five minutes, including a ride that would make a roller coaster(过山车) (21) by comparison. The movement was so fierce that several passengers felt (22) and had to use airsickness bags. As you might guess, that’ s not a good thing to have happen in a(n) (23) space because it only (24) to increase the discomfort of the situation.

About twenty minutes into the adventure, the entire airplane became very (25) There was now a sense of anxiety and fear that could be (26) noticed. Every passenger simply held on for dear life …except one. A (27) was having a good time！ With each bump of the (28) , he would let out a giggle (咯咯地笑)of delight. As I observed this, I (29) that he didn’t know he was supposed to be afraid and worried about his (30) . He neither thought about the past nor about the future. Those are what we gown--ups have learned from (31) . He was (32) the ride because he had not yet been taught to fear it. Having understood this, I took a deep breath and (33) back into my seat, pretending I was (34) on a roller coaster. I smiled for the rest of the flight. I even (35) to giggle once or twice, much to the chagrin(随恼) of the man sitting next to me holding the airsickness bag.

17（）

A.sat 

B.lay 

C.went 

D.rode
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问答题


华康股份有限公司是一家上市公司，为募集资金，拟于2004年6月发行公司债券，确定发行方案如下：
(1)经过清产核资，公司现有净资产为 4000万元。
(2)公司上一次发行债券的数额为600万元，本次拟发行800万元。
(3)由董事会决定公司债券的利息。
(4)公司准备用发行债券筹集资金的 20%用于弥补上一年度亏损。
(5)为发行公司债券，公司成立公司债券发行委员会，负责公司债券的具体销售工作。
根据《公司法》、《证券法》的有关规定回答下列问题：

若该公司的净资产符合发行公司债券的条件，本次发行的公司债券的数量是否符合《公司法》的规定为什么
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