问题 单项选择题

A公司2011年总资产净利率为15%,权益乘数为2;2012年总资产净利率为18%,权益乘数为1.8,使用因素分析法依次分析总资产净利率和权益乘数变动对于权益净利率的影响。则下列说法正确的是()。

A、2011年权益净利率为7.5%

B、2012年权益净利率为10%

C、总资产净利率提高使得权益净利率提高6%

D、权益乘数下降使得权益净利率下降3%

答案

参考答案:C

解析:

2011年权益净利率=15%×2=30%(1)

替换总资产净利率:

权益净利率=18%×2=36%(2)

替换权益乘数:

2012年权益净利率=18%×1.8=32.4%(3)

总资产净利率提高对权益净利率的影响:(2)-(1)=6%

权益乘数下降对权益净利率的影响:(3)-(2)=-3.6%。

单项选择题 A1/A2型题
填空题

B The Beatles甲壳虫乐队
The English rock music group The Beatles gave the 1960s its characteristic musical flavor and (1) a profound influence on the course of popular music, equaled by (2) performers. The guitarists John Winston Lennon, James Paul McCartney, and George Harrison; and the drummer Ringo Starr, were all born and (3) in Liverpool. Lennon and McCartney had played together in a group called The Quarrymen. With Harrison, (4) formed their own group, The Silver Beatles, in 1959, and Starr joined them in 1962. As (5) Beatles, they developed a local following in Liverpool clubs, and their first recordings, "Love Me Do" (1962) and "Please Please Me" (1963), quickly made them Britain’s top rock group. Their early music was (6) by the American rock singers Chuck Berry and Elvis Presley, but they infused a hackneyed musical (7) with freshness, vitality, and wit.
The release of "I Want to Hold Your Hand" in 1964 (8) the beginning of the phenomenon known as"Beatlemania" in the United States. The Beatle’s first US (9) aroused a universal mob adulation. Their concerts were scenes of mass worship, and their records sold (10) the millions. Their first film, the innovative A Hard Day’s Night(1964), was received enthusiastically (11) a wide audience that included many who had never before listened to rock music.
Composing their own (12) , The Beatles established the precedent for other rock groups to play their own music.Experimenting with (13) musical forms, they produced an extraordinary (14) of songs: the childishly simple "Yellow Submarine" ; the bitter social commentary of "Eleanor Rigby" ; parodies of earlier pop styles; new electronic sounds; and compositions that were scored for cellos, violins, trumpets, and sitars, as well as for conventional guitars and drums. The (15) disbanded in 1970, after the release of their final album, Let It Be, and during the 1970s (16) individual careers, On dec.8, 1980, John Lennon (17) fatally shot outside his Manhattan apartment by Mark Chapman, a 25-year-old former mental (18) who, earlier that same day, had asked Lennon for his (19) . Lennon’s murder was universally (20) with an intensity of feeling usually inspired only by political and spiritual leaders.