某公司速动比率为1.25，现金比率0.9，现公司将应收账款出售给银行，银行按60%的金额预付给公司。公司只有现金，存货和应收账款，请问应收账款出售后的现金比率为？
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1 .The underlined phrase “these people” in paragraph 4 refers to the ones who _____.
A stay outside the network of social influence B have little contact with the source of influence C are influenced and then influence others D are influenced by the initial influential
2 .某人持有两只股票，股票1有100股，每股市价＄80，股票2有300股，每股市价＄40，股票1的预期回报率为15%，股票2的预期回报率为20%，两支股票的相关系数为0.38，近期出售200股股票2，则在出售股票2后该投资组合的综合回报率是多少?
A 16.67% B 17.5% C 18% D 18.75%
3 .What is the essential element in the dynamics of social influence?
A The eagerness to be accepted B The impulse to influence others C The readiness to be influenced D The inclination to rely on others
4 .ABC公司的净利润率为5%，毛利率为25%，营业利润率为10%，销售收入＄5,000,000，销售及管理费用＄750,000，则销货成本是多少？
A ＄3,750,000； B ＄4,750,000； C ＄4,250,000； D ＄4,500,000
5 .The emergence of the Net has _____.
A received support from fans like Donovan B remolded the intelligence services C restored many common pastimes D revived spying as a profession
7 .Donovan’ s story is mentioned in the text to _____.
A introduce the topic of online spying B show how he fought for the U.S. C give an episode of the information war D honor his unique services to the CIA
8 .某公司净利润为＄1,800,000，税率25%，利息保障倍数为4，本年支付的优先股股息为＄120,000，此外企业本年还支付了融资租赁租金＄1,120,000，求利润对固定费用的比率。
A 3； B 4； C 1.6； D 1.67
9 .The phrase “making the biggest splash” (Line 1, Paragraph 3) most probably means _____.
A causing the biggest trouble B exerting the greatest effort C achieving the greatest success D enjoying the widest popularity
10 .企业计划投资一台价值为24万的设备，预计使用年限3年，在直线法下无残值，预计每年产生税前净现金流为18万元。在第三年年初设备需要维修，额外发生费用为2万元，所得税税率为40%，预计的税后资本成本为12%，求贴现回收期
A 2.13 B 2 C 3 D 2.5
