问题 多项选择题

衡量企业资产管理效率的财务比率有( )。

A.总资产报酬率

B.应收账款周转率

C.存货周转率

D.所有者权益资产比率

E.资产负债率

答案

参考答案:B,C

解析: 本题考查重点是对“衡量企业资产管理效率的财务比率”的掌握。企业的营运能力反映了企业资金周转状况,对此进行分析.可以了解企业的营业状况及经营管理水平。资金周转状况好,说明企业的经营管理水平高,资金利用效率高。所以,衡量企业资产管理效率的财务比率就是评价企业营运能力的财务比率,包括:应收账款周转率、存货周转率、流动资产周转率、固定资产周转率、总资产周转率等。因此,本题的正确答案为BC。

阅读理解

阅读,选择正确答案。

      There are four seasons in China. March, April and May make the spring. June, July and August make the

summer season. September, October and November make the autumn season. The rest (剩下) of months make

the winter season. The Australia seasons are the opposite (相反的) of ours. When it's spring in China, it is

autumn in Australia. Australia is in the south of the earth. June, July and August are the winter months. The

summer is in December, January and February. It's very hot there, too. Near the North Pole (北极) there are

two seasons. The winter nights are long. For more than two months you can't see the sun, even at noon. The

summer days are long. For more than two months, the sun never sets (落下), and there's no night.

1. ___________ make the winter season in China.[ ]

A. October, November and December

B. November, December and January

C. December, January and February

D. January, February and March

2. When it's summer in China, it is ___________ in Australia.[ ]

A. winter

B. autumn

C. spring

D. summer

3. Near the North Pole there are two seasons: ___________.

A. spring and summer

B. summer and winter

C. summer and autumn

D. spring and winter

4. Near the North Pole, there's no night in summer for more than ___________ months.[ ]

A. one

B. two

C. three

D. four

5. ___________ in winter near the North Pole.[ ]

A. The days are longer than the nights

B. The days are as long as the nights

C. The days are shorter than the nights

D. The nights are shorter than the days

单项选择题