题目内容

现金流量比率是反映企业短期偿债能力的一个财务指标。计算年度现金流量比率时,通常使用流动负债的( )

A. 年初余额
B. 年末余额
C. 年初余额和年末余额的平均值
D. 各月末余额的平均值

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案例分析题Man-made climate change is "unequivocal (毋庸置疑的)" and demands urgent action. Yesterday’s report from the Intergovernmental Panel on Climate Change underlined the former point, (67) discussions at the World Economic Forum in Davos last week demonstrated the growing consensus on the (68) . The challenge now is action.The IPCC’s warning is serious: temperatures are likely to (69) by about 3℃ by 2100, with a (70) of 2℃ to 4.5℃. The latter would be close to the difference (71) the hast ice age and today.Adaptation is going to be part of the response, not least (72) a substantial rise in temperatures is already on the way: the stock of greenhouse gases in the (73) now is already 50 percent (74) pre-industrial levels. But it is also essential to (75) growth in the stock, ideally to (76) it below 550 parts per million, which would (77) be double the pre-industrial levels.On present trends, the atmosphere is (78) to reach such a concentration in just three decades. To (79) levels rising further, emissions will need to be reduced (80) at least 50 per cent below what Sir Nicholas Stern called "business as usual" -- (81) is, the continuation of historic trends--by then.The good news, (82) the Stern review of climate change, is that the economic (83) of achieving these objectives (84) be as little a 1 per cent of global gross product. However, the (85) news is that big changes to long-lived investment decisions will be required soon, (86) in the power sector. 83()

A. benefits
B. payments
C. costs
D. loss

案例分析题Man-made climate change is "unequivocal (毋庸置疑的)" and demands urgent action. Yesterday’s report from the Intergovernmental Panel on Climate Change underlined the former point, (67) discussions at the World Economic Forum in Davos last week demonstrated the growing consensus on the (68) . The challenge now is action.The IPCC’s warning is serious: temperatures are likely to (69) by about 3℃ by 2100, with a (70) of 2℃ to 4.5℃. The latter would be close to the difference (71) the hast ice age and today.Adaptation is going to be part of the response, not least (72) a substantial rise in temperatures is already on the way: the stock of greenhouse gases in the (73) now is already 50 percent (74) pre-industrial levels. But it is also essential to (75) growth in the stock, ideally to (76) it below 550 parts per million, which would (77) be double the pre-industrial levels.On present trends, the atmosphere is (78) to reach such a concentration in just three decades. To (79) levels rising further, emissions will need to be reduced (80) at least 50 per cent below what Sir Nicholas Stern called "business as usual" -- (81) is, the continuation of historic trends--by then.The good news, (82) the Stern review of climate change, is that the economic (83) of achieving these objectives (84) be as little a 1 per cent of global gross product. However, the (85) news is that big changes to long-lived investment decisions will be required soon, (86) in the power sector. 84()

A. should
B. might
C. must
D. would

案例分析题Man-made climate change is "unequivocal (毋庸置疑的)" and demands urgent action. Yesterday’s report from the Intergovernmental Panel on Climate Change underlined the former point, (67) discussions at the World Economic Forum in Davos last week demonstrated the growing consensus on the (68) . The challenge now is action.The IPCC’s warning is serious: temperatures are likely to (69) by about 3℃ by 2100, with a (70) of 2℃ to 4.5℃. The latter would be close to the difference (71) the hast ice age and today.Adaptation is going to be part of the response, not least (72) a substantial rise in temperatures is already on the way: the stock of greenhouse gases in the (73) now is already 50 percent (74) pre-industrial levels. But it is also essential to (75) growth in the stock, ideally to (76) it below 550 parts per million, which would (77) be double the pre-industrial levels.On present trends, the atmosphere is (78) to reach such a concentration in just three decades. To (79) levels rising further, emissions will need to be reduced (80) at least 50 per cent below what Sir Nicholas Stern called "business as usual" -- (81) is, the continuation of historic trends--by then.The good news, (82) the Stern review of climate change, is that the economic (83) of achieving these objectives (84) be as little a 1 per cent of global gross product. However, the (85) news is that big changes to long-lived investment decisions will be required soon, (86) in the power sector. 80()

A. until
B. to
C. towards
D. /

案例分析题A friend of mine once asked me a question: "Who said life was going to be fair, or that it was even meant to be fair" Her question was a good one. It (47) me of something I was taught as a youngster--life isn’t fair. It’s a disappointment, but it’s (48) true. One of the mistakes many of us make is that we feel sorry for ourselves, or for others, thinking that life should be fair, or that someday it will he. It’s not and it won’t.One of the nice things about (49) to the fact that life isn’t fair is that it keeps us from feeling sorry for ourselves by (50) us to do the very best we can with what we have. We know it’s not "life’s job" to make everything perfect; it’s our own (51) . The fact also keeps us from feeling sorry for others because everyone has (52) strengths and problems in the process of growing up, facing the reality and making decisions, and everyone has those tunes that they feel they are (53) of life or unfairly treated.The fact that life isn’t fair doesn’t mean we shouldn’t do everything in our power to (54) our own lives or the world as a whole. On the contrary, it suggests that we should. When we do recognize that life isn’t fair, however, we feel (55) for others and for ourselves. And it is a heartfelt (56) that delivers loving kindness to everyone it touches. 56()

A. absolutely
B. superficial
C. surrendering
D. consequently
E. challenge
F. implementing
G. victims
H. channel
I. sympathy
J. emotion
K. reminded
L. encouraging
M. unique
N. improve
O. relieved

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