第35题: [单项选择]某企业的资产负债率为40%,其权益乘数为( )。 A. 2.6 B. 1.67 C. 1.5 D. 0.4 参考答案:B 答案解析:[解析] 权益乘数=1/(1-资产负债率)=1/(1-40%)=1.67
第36题: [单项选择]Which sport has the most expenses______training equipment, players' personal equipment and uniforms A. in place of B. in terms of C. by means of D. by way of 参考答案:B 答案解析:[解析] A项in place of意为“替代”;B项in terms of意为“依据,根据”;C项by means of意为“通过……手段,途径”;D项by way of意为“途经,当作,作为”。