问题 单项选择题

资料:甲公司总资本为5000万元,其中长期借款2000万元,年息200万元,手续费忽略不计;企业发行总面额为1000万元的3年期债券,票面利率为12%,由于票面利率高于市场利率,故该批债券溢价10%出售,发行费率为5%;此外公司发行普通股 1500万元,预计第1年的股利率为15%,以后每年增长1%,筹资费率为2%;发行优先股300万元,股利率固定为20%,筹资费率是1%;公司未分配利润总额为188万元,该公司所得税率为25%。
根据资料,回答下列问题:

客户的流动性比率为( )。

A.10

B.12

C.16.67

D.20

答案

参考答案:C

解析: 月支出=(60000-24000)/12=3000(元),流动性比率=流动资产/每月支出= 50000/3000=16.67。

单项选择题 A3型题
阅读理解

阅读下面的短文,并根据短文后的要求答题(请注意问题后的字数要求)。

     [1] The word addiction usually makes you think of alcohol or drugs, but in modern-day society we are

seeing some new kinds of addictions. Some people are compulsive (难以自制的) shoppers. Others find it

impossible to pull themselves away from their work. Still others spend countless hours watching TV or

playing computer games.

     [2] Over the years, shopping has become a very common activity. Many people enjoy going to malls or

stores more and more every day, but it's more than a common hobby for some of them. They have turned

into shopaholics. They are people who simply enjoy shopping and walking around spending money without

being able to stop doing it. They are hooked on shopping and usually buy things that they don't need. Even

though they don't have enough money, they buy everything they want.

     [3] The question is: why do they have this addiction? There isn't a specific answer. Some people go

shopping when they are sad, worried, upset or lonely and they want to feel better. They use this activity as

a way to forget their problems. Shopaholics say that they feel more important and better after they buy

something. They also tend to have this addiction when they feel guilty.

     [4] Shopaholism seems to be a harmless addiction, but it car. _____. Some of them can be psychological.

If this is the case, people addicted to shopping should go to a support group to help them break this habit.

However, the process, like for most addictions, is long, and they suffer a lot. It can also cause financial

problems. They just think about satisfying their feelings, so they spend money they don't have to. They get

deep in debt, and they can even go bankrupt and get sent to prison.

1. List three activities that might develop into addictions based on the text. (Please answer within 8 words.)

    _____________________________________________________________________________________

2. What's the main idea of Paragraph 3? (Please answer within 8 words.) 

    _____________________________________________________________________________________

3. Fill in the blank in paragraph 4 with proper words. (Please answer within 6 words.) 

    _____________________________________________________________________________________

4. Which sentence in the text is the closest in meaning to the following one?

     Accordingly, these shopaholics should turn to a certain organization for help so that they can stop

     compulsive shopping.

    _____________________________________________________________________________________

5. Translate the underlined sentence in Paragraph 2 into Chinese. 

    _____________________________________________________________________________________