试题与答案

当公司流动比率小于1时,增加流动资金借款会使当期流动比率()。 A.降低 B.提高

题型:单项选择题

题目:

当公司流动比率小于1时,增加流动资金借款会使当期流动比率()。

A.降低

B.提高

C.不变

D.不确定

答案:

参考答案:B

解析:

设公司原流动资产为α,流动负债为b,可得流动比率=α/b<1当增加流动资金借款,将会引起流动负债和流动资产的等额增加(设等额为c),可知当期流动比率=,显而易见,,即流动资金借款会使当期流动比率提高。

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题型:阅读理解

阅读理解。

     The English language is changing fast,thanks to the rapid progress of technology. We all have a

rapid choice:We can either bury our heads in the sand and spend the rest of our lives wishing

Shakespeare were alive and well. Or we can embrace(拥抱)the new English,enter into the spirit of the

Internet age called Weblish.

     "You can't keep away from it, for the simple reason that whenever a new variety of language comes

along,it inevitably(不可避免地)influence the language as a whole. "Says Dr David Crystal,honorary

professor of linguistics(语言学家)at the University of Wales in BangoL, whose book"Language and

the Internet"has just been published.

     The trouble with keeping up with the new English is not so much that there are so many new words

but that the old words no longer mean what we thought they did. In the past, if someone said they did

not have Windows,you would have to suppose they lived in a cave. These days, it is probably because

they use a Mac(which is a computer,not a rain coat). Spam is as disliked as it ever was,but whereas it

once meant an unappetizing(引不起食欲的)canned meat. It now stands for unwanted'junk"email.

Spellings are changing,too. Not only is text-messaging playing"hvc with vrbs"(havoc(混乱)with verbs),

but the conventions(常规)of email communication place little emphasis on"perfect speaking".    

     Weblish loves to see nouns happily become verbs ("please bookmark this site"),and verbs become

nouns ("Send me the download"). Verbs and prepositions are regularly thrown together to become new

nouns or adjectives(dial-up,logon,print-on,pull-down,upload),while others are created from simply

pairing nouns:cyberspace,emit Internet,hyperlink,metatag,netspeak.

1. The best title of this passage would be_________.

A. Technology and English

B. Newly invented English Words

C. Keep Up with the Latest Weblish

D. Keep Up with the Latest Development in

2. We can infer from the first paragraph that________.

A. all people welcome weblish English

B. weblish causes fear among people

C. some people wish Shakespeare were still alive

D. people may have different opinions towards weblish

3. The author thinks the main difficulty for people in keeping up with weblish is that________.

A. there are so many new words

B. old words take on new meanings

C. the technology is changing too fast

D. weblish words are full of spelling mistakes

4. Dr. David Crystal would probably agree that________.

A. people should not accept weblish

B. weblish will destroy the English language

C. people should know something about weblish

D. weblish can cause misunderstandings among people

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