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已知某公司有关资料如下: 资产负债表 2004年12月31日 单位:万元 资产 期初数 期末数 负债及所有者权益 期初数 期末数 货币资金 40 50 流动负债合计 110 90 应收账款净额 60 70 长期负债合计 155 100 存货 80 120 负债合计 265 190 待摊费用 15 30 所有者权益合计 280 280 流动资产合计 195 270 固定资产净额 350 200 合计 545 470 合计 545 470 同时,该公司2003年度销售利润率为18%,总资产周转率为0.5次,权益乘数为1.95,自有资金利润率为17.55%,2004年度销售收入为400万元,净利润为50万元。 要求:根据上述资料: (1)计算2004年末的流动比率、速动比率、资产负债率和权益乘数。 (2)计算2004年总资产周转率、销售利润率和自有资金利润率。 (3)分析销售利润率、总资产周转率和权益乘数变动对自有资金利润率的影响。

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种群的逻辑斯谛增长曲线通常划分为开始期、加速期、转折期、减速期和______。

在现金管理的存货模式中,最佳现金持有量是指能够使现金管理的机会成本与转换成本之和保持最低的现金持有量。 ( )

A. 对
B. 错

Fears of "mad cow" disease spread (1) the globe last week (2) South Africa, New Zealand and Singapore joining most of Britain’ s European Union partners in (3) imports of British beef. In London, steak restaurants were empty follwing the March 20 announcement by scientists that they had found a (4) link between mad cow disease from British beef and its human (5) , Creutzfeldt-Jakob disease(CJD) . Efforts to reassure consumers and governments proved (6) . France, Germany, Italy, Finland and Greece were among countries which announced bans (7) British beef shipments. A committee of EU veterinary experts, meeting in Brussels, (8) new protective measures but said transmission of the disease from cattle to humans was unproven and did not (9) a general ban on British beef exports. Britain’s own main consumer group advised people to (10) beef if they wanted to be absolutely sure of not (11) CJD which destroys the brain and is always (12) . "Could it be worse than AIDS" The stark headline in Friday’s Daily mail newspaper encapsulated the fear and uncertainty (13) Britain. CJD (14) humans in the same way that BSE makes cows mad—by eating away nerve cells in the brain (15) it looks like a spongy Swiss cheese. The disease is incurable. Victims show (16) of dementia and memory loss and usually die (17) six months. Little is known (18) sure about the group of diseases known collectively as spongiform encephalopathies, which explains (19) some eminent scientists are not prepared to (20) a human epidemic of AIDS-like proportions.

A. in
B. of
C. for
D. to

Text 2 The producers of instant coffee found their product strongly resisted in the market places despite their product’s manifest advantages. Furthermore, the advertising expenditure for instant coffee was far greater than that for regular coffee. Efforts were made to find the cause of the consumers’ seemingly unreasonable resistance to the product. The reason given by most people was dislike for the taste. The producers suspected that there might be deeper reasons, however. This was confirmed by one of motivation research’s classic studies, one often cited in the trade. Mason Haire, of the university of California, constructed two shopping lists that were identical except for one item. There were six items common to both lists: hamburger, carrots, bread, baking powder, canned peaches, and potatoes, with the brands or amounts specified. The seventh item, in fifth place on both lists, read "1 lb. Maxwell House Coffee" on one list and "Nestle Instant Coffee" on the other. One list was given to each one in a group of fifty women, and the other list to those in another group of the same size. The women were asked to study their lists and then to describe, as far as they could, the kind of women ("personality and character") who would draw up that shopping list. Nearly half of those who had received the list including instant coffee described a housewife who was lazy and a poor planner. On the other hand, only one woman in the other group described the housewife, who had included regular coffee on her list, as lazy; only six of that group suggested that she was a poor planner. Eight women felt that the instant-coffee user was probably not a good wife! No one in the other group drew such a conclusion about the housewife who intended to buy regular coffee. According to the passage, most people said they didn’t like instant coffee because ______.

A. it had many disadvantages
B. they didn’t want to be lazy housewives and poor planners
C. they didn’t like its taste
D. it was spoiled by too much advertising

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