第10题: [单项选择]如果流动负债小于流动资产,则期末以现金偿付一笔短期借款所导致的结果是 ( )。 A. 营运资金减少 B. 营运资金增加 C. 流动比率降低 D. 流动比率提高 参考答案:D 答案解析:[解析] 流动负债小于流动资产,说明流动比率大于100%,假设流动资产是300万元,流动负债是200万元,即流动比率是150%,期末以现金100万元偿付一笔短期借款,则流动资产变为200万元,流动负债
第31题: [单项选择]How have scientists known of the existence of living giant squids A. From their photographic evidence. B. From their appearance on the shore. C. From the remains of dead specimens. 参考答案:C 答案解析:[解析] 18. Until now there’s been no photographic evidence of living giant squids. But scienti