第5题: [单项选择]某公司2008年末资产负债率为50%。为提高公司偿债能力和对债权人投入资本的保障程度,该公司计划采取措施使2009年年末的资产负债率降低30%,则该公司2009年末债权人投入的资本受所有者权益保障的程度将提高( )。(计算结果保留三位小数) A. 46.15% B. 48.26% C. 57.58% D. 61.39% 参考答案:A 答案解析:[解析] 计算过程:2008年末产权比率=50%÷50%×100%=100% 2009年末资产负债率=50%×(1-30%)=35% 2009年末产权比率=35%÷65%×100%
第23题: [单项选择]A. Because he likes learning. B. Because his hearing center is still immature. C. Because his ears are immature. D. Because he wants to know how to use his ears. 参考答案:B 答案解析:[听力原文] A baby spends the first year of life learning to listen. A newborn child comes equippe