题目内容

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项。A There are stock markets (股票市场) in large cities in many countries. Stock markets in Paris, London, Tokyo, Shanghai and New York are among the largest and most well-known. The stock, also called stock exchange, is a place where people can buy or sell shares of a factory or company. And each share means certain ownership of a factory or company. Different people go to stock markets. Some are rich, who want to get more money than they have. Others are not very rich, who buy stocks to try to become rich. Still others buy stocks as part of their plan to save money. Of course, investing (投资) money in the stock market is not the safest way to make money. No one can tell exactly whether the shares will be doing well. The factory or company may do badly. Then the stocks will go down, and the investors will lose money. The stock may go up or down for a number of untold reasons. Everyone wants the stock to go up, but sometimes even if a factory or company does a good job, the stock may still go down. No wonder going to the stock market is often compared to gambling (赌博). All are eager to make money by "gambling" in the stock market. Factories and companies that need money are pleased that so many people are willing to "gamble". Indeed, the stock market is an attractive and complex part of the business world. The passage mainly wants to tell us ______.

A. how to buy or sell shares
B. A B C of stock market
C. the stock market is like gambling
D. investing money in the stock market is not the safest way

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为了防范风险,银行和信托公司对借款人一般都要进行授信尽职调查,对贷款用途也要开展相关的监测工作。( )

A. 对
B. 错

一家公司于2005年1月1日以96%的票面价值发行了面值为500000美元的10年期债券,利率为12%,于1月1日和7月1日支付利息。关于1月1日这笔债券发行,会计分录应该为()

A. 现金480000;应付债券480000
B. 现金500000;应付债券500000
C. 现金480000;应付债券折价20000;应付债券500000
D. 现金500000;应付债券溢价20000;应付债券480000

若发现报酬率上下限的差异随着投资期限的延长而越来越小,标准差也越来越小,这说明投资时间越短,平均报酬率越不稳定。( )

A. 对
B. 错

以下选取的数据是关于2005年12月31日PQR公司的。速动资产 208000美元酸性测试比率 2.6流动比率 3.5净销售额 1800000美元销货成本 990000美元2005年平均总资产 1200000美元 从上面这些数据中可推算,2005年PQR公司的资产周转率为()

A. 0.675
B. 0.825
C. 1.21
D. 1.50

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