采用变动成本定价法时,增加的产品既需要负担变动成本,也需要负担相应的固定成本。( )
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当且仅当总资产收益率(息税前)大于债务利息率时,负债筹资才能给股东带来正的财务杠杆效应,有利于股东财富的增加。( )
A. 对
B. 错
固定股利支付率政策,体现了“多盈多分,少盈少分,无盈不分”的股利分配原则,这里的“盈”是指企业留存的盈余,所以固定股利支付率政策使得净利润与发放的股利紧密的结合。( )
A. 对
B. 错
股票分割会使公司股票总数增加,但公司股本总额不变。( )
A. 对
B. 错
In city apartments and dwellings, the presence of cockroaches, fleas, ants, mosquitoes or houseflies is guaranteed to elicit the spraying of insecticides. Mice and rats are poisoned or trapped, while the gardener wages a never-ending struggle with ragweed, dandelions, slugs and root-rot. We have a modern arsenal of chemical weapons to fight off theseinvadersand we use them lavishly.The following are invaders except________.
A. cockroaches
B. mice and rats
C. dandelions
D. gardeners