下列各项中,属于企业开展负债经营、获得财务杠杆利益的条件是( )。A.企业所有者权

题型:单项选择题

问题:

下列各项中,属于企业开展负债经营、获得财务杠杆利益的条件是( )。

A.企业所有者权益资金比重小于债务资金比重

B.债务资本成本率大于投资报酬率

C.负债的资金成本低于所有者权益资金成本

D.资产息税前利润率大于债务资本成本率

考点:注册税务师财务与会计注册税务师财务与会计真题2004年
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会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。

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用边长相等的正方形和正八边形可以铺满地面,则它们的每个拼接点处有_________个正方形__________________个正八边形。

题型:单项选择题

Thanksgiving time came and all the relatives were gathered around the long table, or seated behind TV trays.The television was on and some folks were watching it while visiting with one another.Something on television got their attention and one of the adults said, "Listen at it!" Someone else replied."Well, if that don't beat all."

Simple phrases were spoken by folks whose language was simple and brief.They had several idioms that were just as colorful; Phrases and words that brightened the room and warmed the conversation.In school we were taught to speak differently.The way our relatives spoke was discouraged.Sometimes our parents would say things we weren't taught in school.They'd often correct themselves, as if getting rid of a mistake.Of course we learned some of their phrases and used them.They were comfortable words to pronounce, familiar.

Our father's side of the family was from Arkansas and Oklahoma and they spoke with the accents native to their birth states.Their voices musical and often high , it was easy to pick up that effect in our own speech and at school my brother and I were often teased for the way we spoke.Our mother's side of the family came from Illinois and they had a tendency to talk fast.They had an accent, too, and my brother and I added that to our own speech, confusing the kids at school all the more.Our father's side of the family loved to laugh and have a good time.Our mother's side of the family was more serious about how they took life in; their joys more silently experienced and enjoyed.It was a rich picture of culture and it gave my brother and me a colorful view in life.

Thanksgiving holiday was always an easy comfortable going day.It was the first real holiday of the season when everyone came together in one place, and a good time was spent happily together by all.

64.From the text we can know that ___________.

A.parents were worried that their relatives might affect their kids’ language

B.parents didn’t allow their children to speak dialects

C.parents tried to avoid affecting their kids with their dialects

D.parents thought the language taught in school was the best

65.It can be inferred from the text that ________.

A.English taught in school is different from that used in daily life

B.his mother’s side of the family spoke in a high voice

C.the language used by his father’s side of the family was fast

D.the writer and brother were laughed at school because of their poor English

66.Why did the writer and his brother puzzle other kids at school by their speeches?

A.They had relatives from different parts of Europe

B.They added some dialects in their speeches

C.There were many mistakes in their language

D.their speeches were lively and colorful

67.What’s the writer’s attitude towards dialects?

A.They were not accepted by others.      B.They should be used everywhere.

C.They should be taught in school.     D.He liked them very much.

题型:单项选择题

阅读下面的诗歌,完成小题。(4分)

闲居初夏午睡起

杨万里

梅子留酸软齿牙, 芭蕉分绿与窗纱。

日长睡起无情思, 闲看儿童捉柳花。

小题1:这首诗选用了哪些景物来表现初夏的特点?(2分)

小题2:“闲看儿童捉柳花”中的“闲”字用得极妙,请从内容和结构上作简要赏析。(2 分)

题型:单项选择题

上官夫妇目前均刚过35岁,打算20年后即55岁时退休,估计夫妇俩退休后第一年的生活费用为8万元(退休后每年初从退休金中取出当年的生活费用)。考虑到通货膨胀的因素,夫妇俩每年的生活费用预计会以年4%的速度增长。夫妇俩预计退休后还可生存25年,现在拟用20万元作为退休基金的启动资金,并计划开始每年年末投入一笔固定的资金进行退休基金的积累。夫妇俩在退休前采取较为积极的投资策略,假定年回报率为6%,退休后采取较为保守的投资策略,假定年回报率为4%。

如果通过定期投资来弥补退休金缺口,以()为主的投资组合最适合。

A.稳健投资风格的基金

B.货币市场基金

C.股票

D.期货

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