Children are getting so fat that they may be the first generation to die before their parents. To- day’s youngsters are already falling prey to potential killers such as diabetes because of their weight.(46) Fatty fast-food diets combined with sitting lifestyles dominated by televisions and computers could mean kids will die tragically young, says Professor Andrew Prentice, from the London School of Hygiene and Tropical Medicine. At the same time, the shape of the human body is going through a huge evolutionary shift because adults are getting so fat.Here in Britain, latest research shows that the average waist size for a man is 36-38in and may be 42-44in by 2032. This compares with only 32.6in in 1972. Women’s waists have grown from an average of 22in in 1920 to 24in in the Fifties and 30in now.One of the major reasons why children now are at greater risk is that we are getting fatter younger. In the UK alone, more than one million under-16s are classed as overweight or obese -- double the number in the mid-Eighties. One in ten four-year-olds are also medically classified as obese.The obesity pandemic -- an extensive epidemic -- which started in the US, has now spread to Europe, Australasia, Central America and the Middle East. (47) Many nations now record more than 20 percent of their population as clinically fat and well over half the population as overweight. (48) Prof. Prentice said the change in our shape has been caused by an oversupply of easily available high-energy foods combined with a dramatic drop in the energy we use as a result of technology developments.He is not alone in his concern. Only last week one medical journal revealed how obesity was fuelling a rise in cancer cases. Obesity also increases the risk factor for strokes and heart disease as well as diabetes. (49) An averagely overweight person’s lifespan is shortened by around nine years while a severely overweight person by many more.Prof. Prentice said: "So will parents outlive their children, as claimed recently by an American obesity specialist Yes, when the offspring become grossly obese. This is now becoming an alarmingly common occurrence in the US. (50) Such children and adolescents have a greatly reduced quality of life in terms of both their physical and psychosocial health. So say No to that doughnut and burger." Prof. Prentice said the change in our shape has been caused by an oversupply of easily available high-energy foods combined with a dramatic drop in the energy we use as a result of technology developments.
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根据以下信息,回答第361题至第364题。一家新公司需要100万美元的融资,并且正在考虑如下所示的两种方案。方案 股本收集数量 债务融资 税前债务成本#1 700000美元 300000美元 每年8%#2 300000美元 700000美元 每年10%在第一年的营运中,该公司预期将会有500000美元的销售收入,销货成本是200000美元,并且日常费用和管理费用总共为100000美元。税率为30%,并且损益表上没有其他项目。所得收益都将在年底以股利的形式分发。 与#1方案相比较,#2方案的股本回报率(列A),负债比率(列B)。正确的选项为()。 列A列B
A. 较高 较高
B. 较高 较低
C. 较低 较高
D. 较低 较低
Children are getting so fat that they may be the first generation to die before their parents. To- day’s youngsters are already falling prey to potential killers such as diabetes because of their weight.(46) Fatty fast-food diets combined with sitting lifestyles dominated by televisions and computers could mean kids will die tragically young, says Professor Andrew Prentice, from the London School of Hygiene and Tropical Medicine. At the same time, the shape of the human body is going through a huge evolutionary shift because adults are getting so fat.Here in Britain, latest research shows that the average waist size for a man is 36-38in and may be 42-44in by 2032. This compares with only 32.6in in 1972. Women’s waists have grown from an average of 22in in 1920 to 24in in the Fifties and 30in now.One of the major reasons why children now are at greater risk is that we are getting fatter younger. In the UK alone, more than one million under-16s are classed as overweight or obese -- double the number in the mid-Eighties. One in ten four-year-olds are also medically classified as obese.The obesity pandemic -- an extensive epidemic -- which started in the US, has now spread to Europe, Australasia, Central America and the Middle East. (47) Many nations now record more than 20 percent of their population as clinically fat and well over half the population as overweight. (48) Prof. Prentice said the change in our shape has been caused by an oversupply of easily available high-energy foods combined with a dramatic drop in the energy we use as a result of technology developments.He is not alone in his concern. Only last week one medical journal revealed how obesity was fuelling a rise in cancer cases. Obesity also increases the risk factor for strokes and heart disease as well as diabetes. (49) An averagely overweight person’s lifespan is shortened by around nine years while a severely overweight person by many more.Prof. Prentice said: "So will parents outlive their children, as claimed recently by an American obesity specialist Yes, when the offspring become grossly obese. This is now becoming an alarmingly common occurrence in the US. (50) Such children and adolescents have a greatly reduced quality of life in terms of both their physical and psychosocial health. So say No to that doughnut and burger." Many nations now record more than 20 percent of their population as clinically fat and well over half the population as overweight.
根据以下信息,回答第361题至第364题。一家新公司需要100万美元的融资,并且正在考虑如下所示的两种方案。方案 股本收集数量 债务融资 税前债务成本#1 700000美元 300000美元 每年8%#2 300000美元 700000美元 每年10%在第一年的营运中,该公司预期将会有500000美元的销售收入,销货成本是200000美元,并且日常费用和管理费用总共为100000美元。税率为30%,并且损益表上没有其他项目。所得收益都将在年底以股利的形式分发。 在#2方案下,该公司的营运杠杆程度(近似到百分位)将会是()。
A. 1.09
B. 1.14
C. 1.32
D. 1.54
根据以下信息,回答第361题至第364题。一家新公司需要100万美元的融资,并且正在考虑如下所示的两种方案。方案 股本收集数量 债务融资 税前债务成本#1 700000美元 300000美元 每年8%#2 300000美元 700000美元 每年10%在第一年的营运中,该公司预期将会有500000美元的销售收入,销货成本是200000美元,并且日常费用和管理费用总共为100000美元。税率为30%,并且损益表上没有其他项目。所得收益都将在年底以股利的形式分发。 关于两种融资方案的比较,以下()表述是正确的。
A. 在#1方案下,该公司将会有更高的预期毛利
B. 在#2方案下,该公司将会有更高程度的营运杠杆
C. 在#1方案下,该公司将会有更高的利息支付
D. 在#1方案下,该公司将会有更高的预期税收支出