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某公司2003年销售收入为143750元,毛利率为59.8%,赊销比例为75%,销售净利率17.25%,存货周转率5.75次,期初存货余额为11500元,期初应收账款余额为13800元,期末应收账款余额为9200元,速动比率为1.84,流动比率为2.48,流动资产占资产总额的31.05%,资产负债率为46%。该公司只发行普通股,流通在外股数为57500股,每股市价11.5元,该公司期初与期末总资产相等。[要求]计算该公司的下列指标:(1)应收账款周转率;(2)资产净利率;(3)每股收益、市盈率和市净率。

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Mothers are increasingly fed up with jobs that do not allow them to spend enough time with their children. So instead, they are starting their own business. The number of women working for themselves has increased by nearly 20% since 2000, according to official figures, and now tops a million. And an opinion poll commissioned by the government shows that the most significant factor in the increase is a desire among women for a better balance between work and family life. The biggest motivation for doing it alone—according to 70% of those polled--was to be able to work more flexibly. Three out of four said that their work and family life balance was better when they ran their own business.Tanya Rostron, a mum of two children, employs 11 people at her firm, which supplies water coolers throughout the East Midlands. She once worked as head of marketing in a major leisure company. When she got married and had children, she was determined to escape the workplace. She set up a company so she could spend time with her new baby daughter Frankie. She gives her staff time to look after their kids too. Most of her team are parents and they back up her claim. What do we learn about Tanya Rostron()

A. She doesn’t work.
B. She works as head of marketing in a major company.
C. She has little time with her new baby daughter.
D. She employs 11 people in her company.

患者女性,35岁。水肿、少尿1周,血压正常,尿镜检红细胞12/μl,未见白细胞,血清白蛋白20g/L, 24h尿蛋白定量为14g。 该患者行肾活检证实病理改变为微小病变型肾病,首选治疗是

A. 糖皮质激素
B. 环磷酰胺
C. 血浆置换
D. 单纯超滤
E. 环孢素

After the violent earthquake that shook Los Angeles in 1994, earthquake scientists had good news to report: The damage and death toll could have been much worse.More than 60 people died in this earthquake. (26) comparison, an earthquake of similar intensity that shook America in 1988 (27) 25,000 victims. (28) and deaths were relatively less in Los Angeles because the quake occurred at 4:31 a.m. on a holiday, (29) traffic was light on the city’s highways. In addition, changes made to the construction codes in Los Angeles during the last 20 years have (30) the city’s buildings and highways, making them more (31) to quakes.Despite the good news, civil engineers aren’t (32) on their successes. (33) to their drawing boards are blueprints for improved quake-resistant buildings. The new designs should (34) even greater security to cities where earthquakes often take place.In the past, making structures quake-resistant meant final yet (35) materials, such as steel and wood, which (36) without breaking. Later, people tried to lift a building off its foundation, and (37) rubber and steel between the building and (38) foundation to reduce the (39) of ground vibrations. The most recent designs give buildings (40) as well as concrete and steel supports. Called smart buildings, the structures (41) like living organisms to an earthquake’s vibrations. When the ground shakes and the building (42) forward, the computer would force the building to (43) in the opposite direction.The new smart structures could be very (44) to build. However, they would (45) many lives and would be less likely to be damaged during earthquakes. 41()

A. restore
B. respond
C. resist
D. resign

Patrick Kelly Just think what would happen in this city if everyone who usually drives a car decided to use mass transportation and appeared on the nearest street corner. The city would have to provide almost 4,000 additional passenger buses to carry these people to their jobs. When the city is ready to promise the citizens that these buses will be there, at that corner, at that time, and take them to where they are going on time, then we will be ready to discuss limitations on the use of automobiles.Joseph Award We are wasting our time and good money’ by asking scientists to solve the problem of air pollution. They are blaming cars and motorist. Nonsense! It is the smoke from factories that is ruining our air. I believe that these so-called scientists should try working in a factory from midnight to 8 a. m. , and maybe they would discover something that would surprise them. If the scientists could use their knowledge to direct the winds in such away as to send this factory smoke out to sea forever, then we would be able to solve the problem of air pollution.Joseph Barnes Car owners, be warned! Storm clouds are gathering. All clear-thinking individuals want the air they breathe to be as pure as possible. This is only natural. But to place the entire blame on the auto- mobile is unfair. Trucks and buses and airplanes are worse polluters than the average well-kept auto- mobile. But the individual car owner has no power to protect himself against government control. Unlike the airplanes and truck and bus companies, the motorist has no influence, so once again the individual citizen cannot defend his fight against government control.Melvina Dennison What right do these men have to tell us when and where we can drive Are they going to pay us for the time we lose getting to work when the subway breaks down Many times I was late for work, or stood freezing on a street corner waiting for a bus that was too full to take me when it finally arrived. Are they also going to have police in all the subway stations at all hours to protect people who use public transportation I have had three bad experiences in subway stations coming home from work late. That was when my husband and I decided that I should have a car. I bought one, and now they’re going to try to tell me I can’t drive it!Edward Riis What can we do to reduce air pollution For one thing, we can forget our love affair with the automobile and find other means of transportation which may not be quite as convenient as the auto but would be less expensive and less harmful to the environment. We may learn to like it once we try it. It may encourage the development of more satisfactory high-speed mass transportation systems, too. Statements A. It is the government’s responsibility to clean up the air. B. The public transportation is neither convenient nor safe. C. It is fun to use a good public transportation system. D. Factory smoke is the main cause of pollution. E. The city doesn’t have the ability to move its people around. F. It is necessary to make car owners aware of the pollution. G. I am in favor of developing a better transportation. Edward Riis

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