问题 问答题

某公司2009年度的资产负债表见表8-3。

已知2008年销售额为800万元,2009年本年销售额为1000万元,主营业务成本占主营业务收入的比重为90%,所有者权益的增加来源于当年的净利润,当年还没有进行利润分配。该公司当年利息费用为170万元,适用的所得税率为25%。

分析计算并说明该公司一年中短期偿债能力的变化、营运资金的变动。

答案

参考答案:

年初流动比率=(1670-800)/500=1.74

年末流动比率=(1800-1000)/560=1.4286

年初速动比率=(1670-800-400)/500=0.94

年末速动比率=(800-300)/560=0.8929

计算可见,流动比率和速动比率均有下降,所以短期偿债能力有所下降。

年初营运资金=(1670-800)-500

=370(万元)

年末营运资金=(1800-1000)-560

=240(万元)

营运资金减少,减少额度为370-240=130(万元),下降35.14%。

阅读理解

The public commonly associates steroid use with big-time athletics. But the drugs may be even more of a menace to teenagers. The synthetic hormones can stunt a young person’s growth by prematurely closing the ends of the long bones in the skeleton. That means a 1.7 metre, 15-year-old high school student who uses steroids “might get bigger but won’t get any taller”, according to a US doctor.

Nearly seven percent of boys in the US try steroids before the end of high school, according to a 1988 study by professors Charles Yesalis and William Buckley, of Penn State University. The estimate comes from a poll of 3,400 seniors in 46 public and private schools across the US.

“Abusers of Steroids did it to improve their appearance and to excel at sports,” Professor Yesalis said. “Parents, teachers and coaches make boys believe that to be an ideal male you need to have these. Then they say: ‘you can’t play games to have fun; you play games to win.’”

“Such attitudes put many high school athletes at high risk of becoming abusers of steroids,” said Mike Gimbel, director of Baltimore County Office of substance Abuse. “For these athletes, the pressure to perform is incredible,” he said. “It was inevitable that it would seep down to high school level.”

小题1:The word “big-time” in Paragraph 1 most nearly means “________”.

A.long time

B.good time

C.top rank

D.modern小题2:Why are steroids even more of a threat to teenagers?

A.Because they make teenagers grow too tall.

B.Because they make teenagers get too big.

C.Because they prevent teenagers from getting taller and taller.

D.Because they give teenagers too much pressure.小题3:Which of the following statements is implied but not mentioned?

A.School athletes have too much pressure.

B.Steroids can help people have lots of muscles.

C.The pressure chiefly comes from parents, teachers and coaches.

D.Girls are not interested in steroids.小题4:Which of the following is a good title for this passage?

A.Drugs and Sports

B.The Pressure to School Boys are Too Much

C.School Boys are Interested in Drugs

D.School Athletes Risk Damage from Drugs

问答题 简答题