问题 阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

   小题1:     .For example,too many tourists can crowd public places that are  also enjoyed by the inhabitants of the country. If tourists  create too  much traffic,the inhabitants become annoyed and unhappy.They begin to dislike tourists and to treat them impolitely.They forget how much tourism can help the country’s economy.It is important to think about the people of a destination country and how tourism affects them.    小题2:     .Tourism should also advance the wealth and happiness of local inhabitants.

    小题3:      .If tourism grows too quickly,people must leave other jobs to work in the tourism industry.This means that other parts of the country’s economy can suffer.

     小题4:     .Businesses can also lose money.It costs a great deal of money to build large hotels,airports, first-class roads,and other support facilities needed by tourist attractions. For example,a major international class tourism hotel can cost as much as 50 thousand dollars per room to build.If this room is not used most of the time,the owners of the hotel will lose money.

Building a hotel is just a beginning.There must be many other support facilities as well,including roads to get to the hotel,electricity,sewers(下水道)to handle waste,and water.    小题5:      .If they are not used because there are not enough tourists,jobs and money are lost.

A.It is extremely important to develop tourism

B.Too much tourism can be a problem

C.Without proper planning, tourism can cause problems

D.All of these support facilities cost moneyE. Planning is of great importance to tourism

F. Tourism should help a country keep the customs and beauty that attract tourists

G. On the other hand, if there is not enough tourism, people can lose jobs

答案

小题1:C

小题2:F

小题3:B

小题4:G

小题5:D

题目分析:本文论述了旅游业给我们的生活带来的影响,游客过多给当地的居民生活带来了一些不便,发展旅游业过快也会影响人们的就业问题和经济的发展,所以发展旅游业要有长远的发展计划。

小题1:根据下文If tourists  create too  much traffic,the inhabitants become annoyed and unhappy.They begin to dislike tourists and to treat them impolitely.可知没有合适的计划,旅游业会给当地人带来一些问题,故选C。

小题2:根据Tourism should also advance the wealth and happiness of local inhabitants.和它句式结构一样应选F。

小题3:根据If tourism grows too quickly,people must leave other jobs to work in the tourism industry.旅游业增长的快,旅游业就会太多而引起问题,故选B。

小题4:根据Businesses can also lose money生意挣不到钱,可知有些人可能要失业了,故选 G。

小题5:根据There must be many other support facilities as well,including roads to get to the hotel,electricity,sewers(下水道)to handle waste,and water.所有的这些东西都需要钱,故选D。

点评:做这种题时,考生应在通读全篇短文的基础上,把握各部分之间的逻辑关系,前后照应,注意文中的“链条”,充分理解短文的内容,使补全后的短文思想通顺,前后连贯,且符合英美人的语言表达方式。

问答题

G公司是一家生产企业,2009年度的资产负债表和利润表如下所示:

资产负债表

编制单位:G公司 2009年12月31日 单位:万元

利润表

编制单位:G公司 2009年 单位:万元

G公司没有优先股,目前发行在外的普通股为500万股,2010年初的每股价格为20元。公司的货币资金全部是经营活动必需的资金,长期应付款是经营活动引起的长期应付款;利润表中的资产减值损失是经营资产减值带来的损失,公允价值变动收益必于交易性金融资产公允价值变动产生的收益。

G公司管理层拟用改进的财务分析体第评价公司的财务状况和经营成果,并收集了以下财务比率的行业平均数据:

为进行2010年度财务预测,G公司对2009年财务报表进行了修正,并将修正后结果作为基期数据,具体内容如下:

G公司2010年的预计销售增长率为8%,净经营性营运资本、净经营性长期资产、税后经营净利润占销售收入的百分比与2009年修正后的基期数据相同。公司采用剩余股利分配政策,以修正后基期的资本结构(净负/净经营资产)作为2010年的目标资本结构。公司2010年不打算增发新股,税前借款利率预计为8%,假定公司物末净负债代表全年净负债水平,利息费用根据年末净负债和预计代款利率计算。G公司适用的所得税税率为25%。加权平均资本成本为10%。

要求:

(1)计算G公司2009年度的净经营资产、净负债、税后经营净利润和金融损益。

(2)计算G公司2009年度的净经营资产净利率、税后利息率、经营差异率、净财务杠杆、杠杆贡献率和权益净利率,分析其权益净利率高于或低于行业平均水平的原因。

(3)预计G公司2010年度的实体现金流量、债务现金流量和股权现金流量。

(4)如果G公司2010年及以后年度每年的现金流量保持8%的稳定增长,计算其每股权价值,并判断2010年年初的股份被高估还是被低估。

名词解释