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问题 问答题

企业习惯于通过计算各种财务比率来评价企业的业绩。
要求：
(1) 请列举至少五点企业使用比率来进行绩效评价的原因。
(2) 举出3个反映股东投资的指标，给出计算公式。

答案

参考答案：(1) 使用比率进行绩效评价的原因：
①通过比较各个时期的相应比率可以很容易发现这些比率的变动；
②相比对于实物数量或货币价值的绝对数，比率更易于理解；
③比率可以进行项目比较并有助于计量绩效；
④比率可以用作目标；
⑤比率提供了总结企业结果的途径，并在类似的企业之间进行比较。
(2) 反映股东投资的指标包括：每股盈余：净利润/股票数量；市净率二每股市价/每股净资产；股息率：每股股利/每股市价×100%；市盈率：每股市价/每股盈余×100%。

单项选择题

台虎钳也称台钳，其规格以钳口的宽度来表示，有（）等几种。

A、80mm、100mm、120mm

B、100mm、125mm、140mm

C、100mm、150mm、200mm

D、100mm、125mm、150mm
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单项选择题

Are you a man or a mouse When people ask this question they want to know (1) you think you are a (2) person or a coward. But you will never really know the answer to this question (3) you are tested in real life. Some people (4) they are brave but when they come face to face with real (5) , they act like cowards. Others think of themselves as cowards, but when they meet danger, they act like (6)

Lenny had always thought of himself as a (7) person. He got worried before examinations. He worried about his job and health. All he wanted in life was to be safe and healthy. (8) , on January 15th, 2002, a plane crashed into the Potomac River in Washington. Lenny went to the river to see what was happening. He saw a woman in the (9) water. Lenny did not feel afraid. He kept very (10) and did a very dangerous thing. He jumped into the Potomac, (11) to the woman, and kept her head (12) the water. Seventy-eight people died that day. Thanks to Lenny, it was not (13) .

When you are in a very (14) situation and feel afraid, the body automatically produces a chemical in the blood. The chemical is called adrenalin. (15) adrenalin in the blood system, you actually feel per and per and are (16) to fight or run away. However, when you are absolutely terrified, the body can produce too much adrenalin. When this (17) , the muscles become very hard and you find you (18) move at all. You are then paralyzed with fear. This is (19) when we are very frightened, we sometimes say we’re "petrified". This word comes from the Greek word "petros", which means "stone". We are (20) frightened that we become stonelike.

20（）

A.really 

B.very 

C.such 

D.so
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