根据短文内容，用所给首字母填空。

     Once a farmer decided to spend a h   1   in   an expensive hotel in a big

town.  W   2   lunch   time came on his first day there, he went to e  3   in

the restaurant of the hotel i  4 _ his new  clothes. The head waiter b  5 _

him to the table,  took his order and went away. When he c  6    back and

saw the farmer again, he had a surprise.  The f  7   had tied his table cloth

round his  n  8 _. The head waiter told another waiter to go  to the farmer

and told him that people m  9   do such a thing in his restaurant. So the

waiter went to the farmer and said in a f    10   voice, “ Good    moming,

sir. Would you like a haircut?”

1.        2.         3.     4.       5.         6.          7.        8 .     9.           10.    

某公司现有资产总额1000万元，占用在流动资产上的资金590万元，现拟以年利率10%向银行借入5年期借款210万元购建一台设备，该设备当年投产，投产使用后，年销售收入150万元，年经营成本59万元；该设备使用期限5年，采用直线折旧法，期满后有残值10万元，经营期内每年计提利息21万元，第5年用税后净利润还本付息，该公司所得税率25%。

要求：

假定借款前流动负债190万元，若改长期借款为短期借款，然后用于流动资产投资，计算投资后的流动比率。