箭头所指的区域A所示的是（）
速动比率同流动比率相比，最大的区别是计算速动比率时应剔除（）
A企业的流动资产为36万元，长期负债为78万元，固定资产为480万元，流动负债为20.5万元，则资产负债率为（）
A公司年营业收入为1000万元，年营业成本为800万元，存货平均余额为400万元，则存货周转率是（）
下列选项中，反映公司偿债能力的财务比率是（）
下列各项中，不会影响流动比率的业务是（）
题目
成本类型
变动成本是指其总额随业务量的变动而呈正比例变动的成本，例如直接材料、直接人工等。所以A区域就是变动成本。
多做几道
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- 材料全屏SingaporeSingapore is an independent city-state in southeastern Asia, consisting of one major island—the Singapore island—and more than 50 small islands, located off the southern tip of Malay. The city of Singapore, the capital of the country, is at the southeastern end of the Singapore Island; it is one of the most important port cities and commercial centers of Southeast Asia. The total area of the republic is 640 sq kmLow-lying Singapore Island has no outstanding relief(轮廓鲜明的) features. A central area of hills rises to the maximum height of 176 m. The country has a wet tropical climate, with an average annual temperature of 27.20℃. The average annual rainfall is 2.413 mm. the wettest months are November through January.Singapore is governed under a constitution of 1959. A president, elected to a four-year term, is head of state, and a prime minister is head of government. The president used to be selected by Parliament, but by 1991 constitutional amendment（修正案）, the president is now elected directly by the people. The Parliament is the law-making body with its 81 members popularly elected.In the late 1980s the country had some 290 primary schools with 278,300 pupils and 160 secondary schools with 200,200 students. The main institutions of higher education are the National University of Singapore, several technical colleges, and a teachers college.Singapore has one of the highest standards of living of any country in Asia. In the late 1980s the gross domestic product was estimated at $23.7 billion, or $8, 870 per person. The fishing industry is centered on the port of During, on southwestern Singapore Island. Industry has grown rapidly since the 1960s, and Singapore now produces a diversity of goods, including chemicals, electronic items, clothing, and processed foods, etc. Shipbuilding and petroleum refining are also important.1【单选】Paragraph 1（）AEducationBLand and ClimateCState SystemD General IntroductionEEconomyFPopulation
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- The 4. 3-magnitude quake struck at 8: 19 p. m. in England and was centered under the English Channel.（）ATrueBFalseCNot Given
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