问题 判断题

权益乘数的高低取决于企业的资本结构,负债比重越高权益乘数越低,财务风险越大。 ( )

答案

参考答案:

解析: 负债比重越高权益乘数越高。

阅读理解

阅读理解。

     MONTREAL (Reuters) -Crossing the US-Canada border (边界) to go to church on a Sunday cost

a US citizen $10,000 for breaking Washington's strict new security (安全) rules.

     The expensive trip to church was a surprise for Richard Albert, who lives right on the Canadian border. Like the other half-dozen people of Township 15, crossing the border is a daily occurrence for Albert.

The nearby Quebec village of St. Pamphile is where they shop, eat and go to church.

     There are many such situations in these areas along the largely unguarded 5, 530-mile border between Canada and the US, which in some cases actually runs down the middle of streets or through buildings.

     As a result, Albert says he did not expect any problems three weeks ago when he returned home to

the US after attending church in Canada, as usual. The US customs(海关) station in this area is closed

on Sundays, so he just drove around the locked gate, as he had done every weekend since the gate

appeared last May, following a tightening of border security. Two days later, Albert was told to go to the

customs office, where an officer told him he had been caught on camera crossing the border illegally.

     Ottawa has given out special passes to some 300 US citizens in that area so they can enter the country when Canadian customs stations are closed, but the US stopped a similar program last May. That forces

the people to a 200-mile detour along hilly roads to get home through another border checkpoint.

     Albert has requested that the customs office change their decisions on the fine, but he has not attended a Sunday church since. "I feel like I'm living in a prison," he said.

1. We learn from the text that Richard Albert is       .

A. an American living in Township 15

B. a Canadian living in a Quebec village

C. a Canadian working in a customs station

D. an American working in a Canadian church

2. Albert was fined because he       .

A. failed to obey traffic rules

B. broke the American security rules

C. worked in St. Pamphile without a pass

D. damaged the gate of the customs office

3. The underlined word "detour" in Paragraph 5 means      .

A. a drive through the town

B. a race across the fields

C. a roundabout way of traveling

D. a journey in the mountain area

4. What would be the best title for the text?

A. A Cross-country Trip

B. A Special Border Pass

C. An Unguarded Border

D. An Expensive Church Visit

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