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In many countries seat belts are now compulsory for the driver and the front seat passenger at least. Doctors believe that seat belts save people from being seriously hurt in a【B1】______, but there are some people who still think it is more【B2】______to wear a seat belt than not to wear one. They think that seat belts may【B3】______people in a car that is burning, or that has fallen into the water, so that they are burnt to death or【B4】______. But less than half of one percent of car accidents lead to fire or sinking, and in any case, a seat belt may easily save a person from being knocked【B5】______in an accident, so that he or she is able to undo the seat belt immediately and【B6】______the automobile. Some people say that it is an【B7】______on their freedom to force them to wear a seat belt. But even in【B8】______countries there are many things people are denied the right to do though they want to do them. How does this affect seat belts? In what way does it【B9】______the rights of others if someone refuses to wear a seat belt? Well, common sense tells us that a driver without a seat belt has less control of a car, if there is an accident. In that case, the driver【B10】______be a danger to others, who after all also have the right to be protected as much as possible from accidents. 【B1】
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【判断题】Assets can indicate the net worth of a company.
A.
正确
B.
错误
【多选题】国资委的成立使分散于各部门的国有资产管理职权实现了( )的统一。
A.
管人
B.
管资产
C.
管事
D.
管经营
E.
管资本
【多选题】各单位可以根据会计业务的需要,设置会计机构,或者( )
A.
不设置会计账簿
B.
在有关机构中设置会计人员并指定会计主管人
C.
委托其他具有会计师资格的人员记账
D.
委托其他具体会计师资格的人员记账
【判断题】Inventory turnover can indicate the liquidity of the company.
A.
正确
B.
错误
【多选题】Which of the following can indicate the profitability of the company?
A.
Gross profit margin
B.
Profit margin
C.
ROE
D.
ROA
【多选题】Which of the following can indicate the liquidity of the company?
A.
Current ratio
B.
debt-to-equity ratio
C.
Quick ratio
D.
cash ratio
【多选题】( ) can indicate the profitability of the trade.
A.
Export foreign exchange income
B.
Export cost price
C.
Export profit margin
D.
Export cost for foreign exchange
【判断题】仓库货架是多层的,而且很高,所以空间利用率较高,适用于多品种货物的储存。
A.
正确
B.
错误
【多选题】各单位可以根据会计业务的需要,设置会计机构,或者( )。
A.
不设置会计账簿
B.
在有关机构中设置会计人员并指定会计主管人员
C.
委托经授权批准设立从事会计代理记账业务的中介机构代理记账
D.
委托其他具有会计师资格的人员记账
【判断题】The debt-to equity ratio can indicate the capital structure of the company, the lower the ratio is, the higher the risk is faced by the company.
A.
正确
B.
错误
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