问题 问答题

甲公司的流动资产由速动资产和存货构成。已知年初存货为1000000万元,年初应收账款为120000元;年末流动比率为2.5,年末速动比率为1.5,存货周转率为4次,且年末流动资产余额为250000元(注意,一年按照360天计算)。

假定本年营业收入为720000元,应收账款以外的其他速动资产忽略不计,计算该公司应收账款周转期。

答案

参考答案:

应收账款年末余额=250000-100000=150000(万元)

应收账款平均余额=(120000+150000)/2=135000(万元)

应收账款周转期=110000×360/720000=67.5(天)

阅读理解

Everyone knows the smart black-and-white dog that sits on top of a red doghouse with his best friend ---- a bird called Woodstock.

Created by the American cartoonist Charles Schulz in 1950, the clever dog is loved by generations of kids and adults. He speaks more than 20 languages and appears daily in 26,000 newspapers around the world.

When Snoopy first appeared, he was no different from other pet dogs. But two years later, he had begun to speak in thought bubbles with simple words and sounds. By 1957 he could walk on two legs and was going to school with his master, Charlie Brown, who fails at just about everything. Later he learned to use the typewriter.

Snoopy has done lots of jobs. He has been a bow-tie wearing lawyer, a tennis player, an Olympic figure skater, a world famous grocery checkout clerk, a pilot and even the first astronaut on the moon.

However, Snoopy has always dreamed of being a famous writer. The beginning of his story is always, “It was a dark and stormy night…” Unfortunately for him no one has ever wanted to publish the story.

In love, Snoopy is as much of a failure as Charlie Brown is at baseball. He easily falls in love but always has his heart broken. He eats to forget, but it never works.

Snoopy is an insightful(有洞察力的), feel-good and sometimes sad dog. If you think a little about his words, you might find them full of life lessons. Among his most famous lines are “To live is to dance, to dance is to live.” And “Yesterday I was a dog. Today I’m a dog. Tomorrow I’ll probably still be a dog. Sigh! There’s so little hope for advancement.”

60. From the passage, we can learn that ________.

A. Snoopy is always a sad dog

B. Snoopy can't speak in the beginning

C. Snoopy often dreams of true love       

D. Snoopy is a real smart pet dog

61. Snoopy has done all the following jobs EXCEPT ________.

A. a lawyer               B. a player                    C. a clerk                            D. a writer

62. It can be inferred that Snoopy ________.

A. has many bird friends and relatives             B. is a well-known writer and clerk

C. has been unfortunate since it was born        D. is very popular in the whole world

63. The underlined word “advancement” in the last paragraph probably means ________.

A. success                 B. progress                   C. growth                     D. popularity

判断题