试题与答案

关于复合杠杆系数，下列说法不正确的是______。A．DCL=DOL×DFLB．是普

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题型：单项选择题

题目：

关于复合杠杆系数，下列说法不正确的是______。

A．DCL=DOL×DFL
B．是普通股每股利润变动率与息税前利润变动率之间的比率
C．反映产销量变动对普通股每股利润变动的影响
D．复合杠杆系数越大，企业风险越大。

答案：

参考答案：B

解析： 普通股每股利润变动率与息税前利润变动率之间的比例是财务杠杆系数，而不是复合杠杆系数。

考点：地方公务员公务员专业科目上海市财务管理
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题型：阅读理解

根据短文内容, 从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

Ten years ago, I used to be very fit. __小题1:__ I used to play tennis a lot and go for long walks. In those days, I didn’t earn very much. I had a job in an office. It wasn’t a very good job but I had a lot of time to do the things I enjoyed doing.

__小题2:__ The pay was better, but the hours were a lot longer. I bought a car and drove to work every day. I began to take people out to lunch. And I began to put on weight, too. I stopped playing tennis and going for long walks at weekends because I just didn’t have any time for things like that any more.

There’s a lot of stress (压力) in my job. Perhaps that’s why I started drinking more than I used to. For example, I used to have only half a glass of whisky when I got home, but then I started filling my glass to the top. Then I had another glass, and then another. __ 小题3:__ I never used to smoke at all.

Two months ago, I had a heart attack. At first I just couldn’t believe it. “I’m too young.” I said.  Luckily it wasn’t very serious. I was in hospital a few days and they did a lot of tests. __小题4:__ He also advised me to work less and get more exercise. But I just haven’t any time! __小题5:__

Sometimes I wonder if I should get another job. Perhaps I could do something like I used to do. But if I do that, I won’t earn as much. I have a family to support. I have to think of them, too. I just don’t know what I should do. What do you think?

A．Then, about eight years ago, I got a much better job.

B．My job takes everything out of me!

C．I rode a bike to work and I got a lot of exercise at weekends.

D．Drinking became part of my life.E. I started smoking a lot, too.

F. Ten years later, I lost my first job.

G. The doctor advised me to stop smoking and to eat less.
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