问题 问答题 计算题

某企业2009年产品销售收入12000万元,发生的销售退回40万元,销售折让50万元,现金折扣10万元.产品销售成本7600万元.年初、年末应收账款余额分别为180万元和220万元;年初、年末存货余额分别为480万元和520万元;年初、年末流动资产余额分别为900万元和940万元。要求计算:

流动资产周转次数和周转天数

答案

参考答案:

流动资产的周转次数=11900/(900+940)/2=12.93(次)

流动资产的周转天数=360/12.93=27.84(次)

单项选择题
阅读理解

 Francis Bacon, one of the most important philosophers(哲人) of England, was born in London and educated at Cambridge University. When he was only 15, he went to France to work for the English ambassador (大使) . Two years later he went back to England to study law. At the age of twenty-three he was chosen to parliament (议会). His ideas about how scientists should study things in nature help to bring the modern way of thinking, called the scientific method.

  One of the Bacon’s best-known books was his Essays. Each essay was a short piece of writing in which he tried to give a lesson by discussing sides of a subject such as studying, conversation, friends and healthy living. In many of his books, Bacon explained how scientists should study things as they really existed in nature and then tried to figure out what caused a particular thing to be as it was. Later, by doing experiments, the scientist could see that any one cause would always have the same result. This method, which is called inductive reasoning, is used by all the scientists today, but it was new in Bacon’s time.

5. 小题1:According to the passage we know that ____.

A.Francis Bacon was the most important philosopher of England

B.Francis Bacon had good education

C.Francis Bacon worked for a French ambassador at the age of 15

D.Francis Bacon stayed in France until he was 236. 小题2:The underlined phrase “inductive reasoning” in the last paragraph means____.

A.to discover general laws from particular facts or examples

B.to reach a conclusion by reasoning from general laws to a particular case

C.to study things as they used to be

D.to study things in a particular way7. 小题3:Which of the following is NOT true?

A.Bacon was a learned man.

B.Bacon did a lot of philosophy.

C.The inductive reasoning was widely used both today and in Bacon’s time.

D.Bacon gave scientists much useful advice.