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【简答题】
东方公司是一家生产企业,其财务分析采用改进的管理用财务报表分析体系。该公司 2012年、2013年改进的管理用财务报表相关历史数据如下: 单位: 项目 金额 2013年 2012年 管理用资产负债表项目(年末): 净负债 600 400 股东权益 1600 1000 净经营资产 2200 1400 管理用利润表项目(年度): 销售收入 5400 4200 税后经营净利润 440 252 减:税后利息费用 48 24 净利润 392 228 要求: ( 1)假设东方公司上述资产负债表的年末金额可以代表全年平均水平,请分别计算东方公司2012年、2013年的净经营资产净利率、经营差异率和杠杆贡献率。 ( 2)要求用连环替代法计算净经营资产净利率、税后利息率和净财务杠杆的变动对权益净利率的影响(以百分数表示)。 ( 3)东方公司2014年的目标权益净利率为25%。假设该公司2014年保持2013年的资本结构和税后利息率不变,净经营资产周转次数可提高到3次,税后经营净利率至少应达到多少才能实现权益净利率目标?
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【单选题】He told us that where ______ a picnic was not decided yet.
A.
having
B.
to have
C.
have
D.
had
【单选题】He told us that he _______ (send)us a letter as soon as possible. [ ]
A.
sent
B.
would send
C.
had sent
D.
was sending
【单选题】If_____, I would have gone with him.
A.
had he told me
B.
he had told me
C.
he has told me
D.
he would tell me
【单选题】The boy told us______. [ ]
A.
that he has collected 200 stamps
B.
that he had collected 200 stamps
C.
if he has collected 200 stamps
D.
if he had collected 200 stamps
【单选题】When he came back from abroad, Joan told us about the cities and the people ______ he had visited.
A.
that
B.
who
C.
where
D.
which
【单选题】He told us _____ he had done in the past. [ ]
A.
all that
B.
all which
C.
what all
D.
that all
【单选题】He told us he _____ a concert _____ .
A.
had attended ... three days before
B.
attended ... three days ago
C.
would attend ... since three days
D.
was attending ... for three days
【简答题】He told us he had learnt French for years, but what he said _________ (结果证明是假的).
【单选题】He told us he _______a concert________.
A.
had attended；three days before
B.
attended；a week ago
C.
would attend；since a week ago
D.
was attending；for a week
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