第9题: [单项选择]Questions 19 to 21 are based on the conversation you have just heard. A. It must be near the campus. B. It must be furnished. C. It must be large. D. There must be a parking place. 参考答案:A 答案解析:[听力原文] What is the most important quality of the new apartment Ann is looking for
第22题: [单项选择]以下各项中,能提高企业已获利息倍数的方式是( )。 A. 所得税税率降低 B. 宣布并支付现金股利 C. 成本下降增加利润 D. 用抵押借款购买厂房 参考答案:C 答案解析:[解析] 已获利息倍数=(利润总额+利息费用)/利息费用,所得税税率的降低、现金股利的宣告支付不会影响到企业的利润总额和利息费用,借款买房会增加利息费用,因为原分式大于1,所以分子分母等额增加会降低已