甲公司2010年末的现金资产总额为100万元(其中有60%属于生产经营所必需的持有量)，其他经营流动资产为3000万元，流动负债为2000万元(其中的40%需要支付利息)，经营长期资产为5000万元，经营长期负债为4000万元，则下列说法正确的有()。
A、经营营运资本为1800万元
B、经营资产为8060万元
C、经营负债为5200万元
D、净经营资产为2860万元
参考答案：B, C, D
解析：经营营运资本=(经营现金+其他经营流动资产)-经营流动负债=(100×60%+3000)-2000×(1-40%)=1860(万元)，经营资产=经营现金+其他经营流动资产+经营长期资产=(100×60%+3000)+5000=8060(万元)，经营负债=经营流动负债+经营长期负债=2000×(1-40%)+4000=5200(万元)，净经营资产=经营资产-经营负债=8060-5200=2860(万元)
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The boy was trying to reach a doorbell which was too high for him. He was a 2._________ man, so he stopped and said, " I will ring the bell for you." and then he pulled the bell so hard that it could be 3._________over the house. The little boy looked up at him and said, "Now we must run away. Come on." And before the old gentleman knew what was 4._________, the boy ran round the corner of the street, leaving the old man of explaining to the angry owner of the house 5._________ he had rung the bell. |