下列对财务杠杆的论述，正确的有（）。
A.在资本总额及负债比率不变的情况下，财务杠杆系数越高，每股盈余增长越快
B.财务杠杆利益指利用债务筹资给企业自有资金带来的额外收益
C.财务杠杆系数越大，财务风险越大
D.财务杠杆系数的大小与财务风险无关
E.财务杠杆系数是普通股每股盈余的变动宰相当于息税前盈余变动率的倍数
参考答案：A, B, C, E
第Ⅱ卷 第四部分写作（共两节，满分35分） 第一节任务型读写（共10小题；每小题1分，满分10分） 阅读下面短文，并根据所读的内容在文章后表格中的空格里填入最恰当的单词。 注意：每个空格仅填写一个单词。 In addition to self-awareness, imagination, and conscience, it is the fourth quality—independent will—that really makes effective self-management possible. It is the ability to make decisions and choices and to act in agreement with them. It is the ability to act rather than to be acted upon, to actively carry out the program we have developed through the other three qualities. The human will is an amazing thing. Time after time, it has overcome unbelievable difficulties. The Helen Kellers of this world give dramatic (给人印象深刻的) evidence to the value, the power of the independent will. But as we examine this quality in the context of effective self-management, we realize it’s usually not the dramatic, the visible ( 可见的 ), the once-in-a-lifetime, up-by-the-bootstraps (自立自强的) effort that brings lasting success. This special ability comes from learning how to use this great quality in the decisions we make every day. The degree to which we have developed our independent will in our everyday lives is measured by our personal honesty. Honesty is, fundamentally, the value we place on ourselves. It’s our ability to make and keep promises to ourselves, to “walk our talk.” Effective management is putting first things firs  t. While leadership decides what “first things” are, it is management that puts them first, day-by-day, moment-by-moment. Management is discipline (training to be self-controlled), canting it out.Discipline obtains from belief--belief in a set of values, belief in an overriding(最主要的) purpose, to a long-term or short-term goal that must be carried out. In other words, if you are an effective manager of yourself, your discipline comes from within; it is a function of your independent will. You are a follower of your own deep values and their source. And you have the will, the quality to control your feelings and moods rather than depend on others or have your work half done.
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