题目内容
某公司每年销售额为1000万元，变动成本率为70%，全部固定成本费用200万元，总资产500万元，资产负债率40%，贷款平均利率为8%，所得税税率40%。该公司拟改变经营计划，追加投资400万元，因而固定成本每年增加50万元，销售额增加20%，变动成本率降至60%。该公司是以提高权益净利率的同时降低复合杠杆系数作为改进经营汁划的标准。 要求： 分别计算在增资前后，企业的权益净利率；财务杠杆系数；经营杠杆系数；复合杠杆系数。
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Questions 11～13 are based on the following conversation. You now have 15. seconds to read Questions 11～13. What does the man do
Circle the appropriate letters A-C. Steve’s girlfriend is
Text 1 It can be shown in facts and figures that cycling is the cheapest, most convenient, and most environmentally desirable form of transport in towns, but such cold calculations do not mean much on a frosty winter morning. The real appeal of cycling is that it is so enjoyable. It has none of the difficulties and tensions of other ways of traveling so you are more cheerful after a ride, even through the rush hour. The first thing a non-cyclist says to you is’ "But isn’t it terribly dangerous" It would be foolish to deny the danger of sharing the road with motor vehicles and it must be admitted that there is an alarming number of accidents involving cyclists. However, although police records indicate that the car driver is often to blame, the answer lies with the cyclist. It is possible to ride in such a way as to reduce risks to a minimum. If you decide to join the thousands in Britain who are now returning to cycling as a cheap, satisfying form of transport your first problem will be trying to decide what bike to buy. Here are three simple rules for buying a bike: 1. Always buy the best you can afford. Of course there has to be a meeting point between what you would really like and economic reality, but aim as high as you can and you will get the benefit not only when you ride but also if you want to sell. Well-made bikes keep their value very well. And don’t forget to include in your calculations the fact that you’ll begin saving money on fares and petrol the minute you leave the shop. 2. Get the best frame, the main structure of the bicycle, for your money as you can. Cheap brakes, wheels or gears can easily be replaced by more expensive ones, but the frame sets the upper limit on any transformation. You should allow for the possibility that your cycling ambitions will grow with practice. When you begin, the four miles to work may be the most you ever dream of, but after a few months a Sunday ride into the country begins to look more and more desirable. The best thing is to buy a bike just a little bit better than you think you’ll need, and then grow into it. Otherwise, try to get a model that can be improved. 3. The fit is vital. Handlebars and seat height can be adjusted but you must get the right sized frame. On the whole it is best to get the largest size you can manage. Frame sizes are measured in inches and the usual adult range is from 21 inches to 25 inches, though extreme sizes outside those measurements can be found. Some people say if you take four inches off from your inside leg measurement you will end up with the right size of bike. The basic principle thought is that you should be able to stand with legs at either side of the crossbar (the bar that goes from the handlebars to the seat) with both feet comfortably flat on the ground. People who are buying their first bicycle are advised to ______.
Circle the appropriate letters A-C. Mick is not fond of Pizza Hut or Domino’s pizzas because
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