问题 单项选择题

根据以下信息,回答第319题至第320题。

一家公司的资产负债表如下(未完成):

现金 240美元 应付账款 140美元

应收账款 长期负债

存货 股本 330美元

净固定资产 400美元 留存收益

合计 合计 1250美元

其他信息:

速动比率是4.0

总债务率是0.60

该公司的边际利润是()。

A.6.67% 

B.13.33% 

C.14.33% 

D.46.67%

答案

参考答案:A

解析:

利润边际是净收入与总销售额的比值。净收入/总销售额=200/3000≈6.67% 选项(b)不正确,这是税前收益与销售额的比值,即:税前收益/销售=400/3000≈13.33% 选项(c)不正确,这是税前收益和税收与销售额的比值,即:税前收益和税收/销售额=430/3000≈14.33%

判断题
阅读理解

China news, Beijing, Feb. 9 – Housing price in China has always aroused heated discussions among property developers(房产开发商)and ordinary Chinese. To many property developers and local government officials, housing price in China is still low compared with many developed countries. However, the average housing price in the United States is only 8,000 yuan per square meter, while in China, it is even higher than in the United States. This shows that there are some bubbles(泡沫) in Chinese real estate market, the International Finance News reported.

Although the average price of residential houses in the United States, after converted(转换)to Renminbi, is about 8,000 yuan per square meter, the houses in US are not sold in terms of building area, as most Chinese property developers do when they sell their houses. If US property developers sell their houses according to the building area, then the housing price will be even lower than 8,000 yuan per square meter. In most big Chinese cities, such as Beijing, Shanghai, and Shenzhen, houses are sold a t a price even higher than those in the US.

The high housing sales price in large cities in China proves that Chinese real estate(房地产)market does have some bubbles. Moreover, Chinese houses can not be compared with houses in US in terms of building quality, environment and supporting facilities. Furthermore, it should be noted that American people’s average income is several dozen times higher than that of Chinese people. How can the Chinese afford to buy a house which is even more expensive than that sold in US?

At the beginning of 2007, Chinese government issued a set of policies that aimed to benefit the public. Now in order to reduce the high housing prices, the government can regulate (控制) the real estate market by raising tax on property industry and controlling the release of loans(贷款)and lands to property developers. At the same time, the government should allow people to build more houses through various fund-raising channels, such as funds collected from buyers or raised by working units. By applying these multiple means, it is expected that the high housing prices can be lowered.

小题1:What is the average housing price per square meter in China?

A.8000 yuan.

B.10000 yuan.

C.7000 yuan.

D.it’s not mentioned here.小题2:Which of the following does NOT support the idea that the average housing price in China is  even higher than in the United States?

A.Chinese houses can not be compared with houses in US in terms of building quality, environment and supporting facilities.

B.American people’s average income is several dozen times higher than that of Chinese

people.

C.The houses in US are not sold in terms of building area, as most Chinese property

developers do when they sell their houses.

D.There population who need houses in China than in the United States.小题3:How many measures are mentioned in the last paragraph in order to reduce the high housing  prices?  

A.Four.

B.Three.

C.Tow.

D.One.小题4:What is the main idea of this passage?

A.The housing price in China is so high that the government should do something useful to

prevent it.

B.There are some bubbles in Chinese real estate market.

C.The average housing price in China is even higher than in the United States.

D.The Chinese government issued a set of policies that aimed to benefit the public.