A.饮完茶后随时都可以离席 B.长者做完“都瓦”后即可 C.主人收拾完茶具与餐具后

题型:单项选择题

问题:


A.饮完茶后随时都可以离席

B.长者做完“都瓦”后即可

C.主人收拾完茶具与餐具后

D.等主人离开后才可以离席

考点:汉语水平考试(HSK)初中等汉语水平考试(HSK)初中等
题型:单项选择题

G公司是一家生产企业,2011年度的资产负债表和利润表如下所示:

资产负债表

编制单位:G公司2011年12月31日单位:万元

 

利润表

编制单位:G公司2011年度单位:万元

 

G公司没有优先股,目前发行在外的普通股为500万股,2012年初的每股价格为20元。公司的货币资金全部是经营活动必需的资金,长期应付款是经营活动引起的长期应付款;利润表中的资产减值损失是经营资产减值带来的损失,公允价值变动收益属于交易性金融资产公允价值变动产生的收益。

G公司管理层拟用改进的财务分析体系评价公司的财务状况和经营成果,并收集了以下财务比率的行业平均数据:

 

为进行2012年度财务预测,G公司对2011年财务报表进行了修正,并将修正后结果作为基期数据,具体内容如下:

单位:万元

 

G公司2012年的预计销售增长率为8%,经营营运资本、净经营性长期资产、税后经营净利润占销售收入的百分比与2011年修正后的基期数据相同。公司采用剩余股利分配政策,以修正后基期的资本结构(净负债/净经营资产)作为2012年的目标资本结构。公司2012年不打算增发新股,税前借款利率预计为8%。假定公司年末净负债代表全年净负债水平,利息费用根据年末净负债和预计借款利率计算。G公司适用的所得税税率为25%,加权平均资本成本为10%,净负债价值按账面价值确定。

要求:

(1)计算G公司2011年度的净经营资产、净负债、税后经营净利润和金融损益。

(2)计算G公司2011年度的净经营资产净利率、税后利息率、经营差异率、净财务杠杆、杠杆贡献率和权益净利率,分析其权益净利率高于或低于行业平均水平的原因。

(3)预计G公司2012年度的实体现金流量、债务现金流量和股权现金流量。

(4)如果G公司2012年及以后年度每年的现金流量保持8%的稳定增长,计算其每股股权价值,并判断2012年年初的股价被高估还是被低估。

题型:单项选择题
从甲、乙、丙、丁4人中选3人当代表,则甲被选中的概率是(  )
A.
1
4
B.
1
2
C.
1
3
D.
3
4
题型:单项选择题

The baseball is _____ the floor _____ the desk.[ ]

A. under; on

B. under; under

C. on; on

D. on; under

题型:单项选择题

A few years ago I had an "aha!" moment regarding handwriting.

I had in my hand a sheet of paper with handwritten instructions on it for some sort of editorial task. It occurred at first that I did not recognize the handwriting, and then I realized whose it must be. I finally became aware of the fact that I had been working with this colleague for at least a year, maybe two, and yet I did not recognize her handwriting at that point.

It was a very important event in the computerization of life—a sign that the informal. Friendly communication of people working together in an office had changed from notes in pen to instant messages and emails. There was a time when our workdays were filled with little letters, and we recognized one another’s handwriting the way we knew voices or faces.

As a child visiting my father’s office, I was pleased to recognize, in little notes on the desks of his staff, the same handwriting I would see at home in the notes he would leave on the fridge—except that those notes were signed "dad" instead of "RFW".

All this has been on my mind because of the talk about The Rise and Fall of Handwriting, a book by Florey. Sire shows in her book a deep concern about the fall of handwriting and the failure of schools to teach children to write well, but many others argue that people in a digital age can’t be expected to learn to hold a pen.

I don’t buy it. I don’t want to see anyone cut off from the expressive, personal associations that a pen still promotes better than a digital keyboard does. For many a biographer, part of really getting to know their subjects is learning to read their handwriting.

What some people advocate is teaching one of the many attractive handwritings based on the handwriting of 16th century Italy. That may sound impossibly grand—as if they want kids to learn to draw by copying classical paintings. However, they have worked in many school systems.

According to the author, handwritten notes ().

A.are harder to teach in schools

B.attract more attention

C.are used only between friends

D.carry more message

题型:单项选择题

翼机通是中国电信面向校园和企事业单位客户提供的融入了移动支付能力的信息化应用综合服务。

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