题目内容

下列说法正确的有()

A. 资产预期价格与实际出售价格之间的差额越小,变现能力越强
B. 企业持有的营运资本越多,短期偿债能力越强,但会降低盈利能力
C. 现金比率是将某一时点可直接支付的资金与该时点的流动负债对比,准确反映偿债能力
D. 企业持有准备很快变现的长期资产可增强短期偿债能力
E. 企业已贴现的商业承兑汇票形成的或有项目,可能会影响企业的短期偿债能力

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简答题 如何分析关联方之间租赁、许可协议对企业财务的影响?

Questions 63 to 66 are based on the following passage:The Intel Science Talent Search, the most prestigious high school science contest in the nation, was launched to identify young scientific talent, and it has been doing so with remarkable precision since 1941. Every year, approximately 1,700 students from around the country polish off projects they have been working on for as long as two years, and send in a report to the contest officials. Simply entering the contest is an impressive achievement for a high school junior. It means that the student has spent hundreds of hours probing a scientific question or testing a theory about which he has written a scientific paper of near-professional quality. The top 300 students become semifinals, and from this group, 40 are selected to bring their projects to Washington. Ten projects are then selected as the best in the final round of judging. The 40 finalists get at least $7,500 for their efforts, and the top student receives a $100,000 scholarship. Most of the winners, from semifinals up, are guaranteed admission to the college of their choice.From the start, this contest was different from traditional science fairs. Its goal was not simply to choose the best project but to locate the best potential scientists. The distinction is an important one. The contest has a number of features that test the mettle of the students as well as the projects. It endeavors to explore the nimbleness and originality of the minds behind the projects, rather than just rewarding the boldness of the experiment. The contest’s underlying philosophy is that students discover their scientific talents by working on science, not by listening to lectures in a classroom. It can be concluded from the passage that().

A. only the finalists of the Intel Search are admitted to the college of their choice
B. the participants in the Intel Search discover and exploit their talents by developing their own scientific projects
C. Intel Search attaches greater importance to the contestants, courage and determination than the project itself
D. no science contest in the world can match the Intel Search in the precision of identifying prospective scientists

If you don’t agree to our plan,().

A. either they will
B. neither will they
C. so don’t they
D. so they won’t neither

When a severe ankle injury forced herself to give up reporting in 1926,Margaret Mitchell began writing her novel Gone with the wind.()

A. severe
B. injury
C. herself
D. began writing

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