第12题: [单项选择]某企业资产总额50万元,负债的年平均利率8%,权益乘数为2,全年固定成本为8万元,年税后净利润6.7万元,所得税率33%,则该企业的复合杠杆系数为( )。 A. 2.5 B. 2 C. 1.2 D. 1.67 参考答案:B 答案解析:[解析] 因为:权益乘数=1/(1-资产负债率)=2 所以:资产负债率=50% 利息=50×50%×8%=2 税前利润=6.7/(1-33%)=10
A. manage their patients incompetently B. give patients more medicine than needed C. reduce drug dosages for their patients D. prolong the needless suffering of the patients 参考答案:D
第29题: [单项选择]According to the periodic table, ______ still some elements undiscovered. A. there seem to be B. it seems to be C. it seems that D. here seem 参考答案:A 答案解析:本题为存在句辨析题。存在句和if作形式主语的句子有很大的区别。存在句主要表示某处存在某物,其基本句型为there be结构,这种结构可以变化为:there is going to be,there s