奥鹏在线、离线作业代写、课程代看、网考、论文辅导
可做奥鹏全部院校作业论文！答案请添加qq：2865690116 或 微信：daydayup731 22秋中传媒《大学英语（二）》作业考核
共50道题 总分：100分
一、单选题(共50题，100分)
1.We need to master this technology immediately, ______ we will fall behind.
A、but
B、or
C、so
D、and
2.In ______ hottest reality show Running Man III, Luhan is ______ only new member.
A、a; 不填
B、a; an
C、the; the
D、the; 不填
3.— Is that book yours?— No, it’s not______. It’s Mary’s.
A、my
B、mine
C、her
D、hers
4.— Jack, you look so great! — Thanks! I have lost 20 pounds since I ______ my personal trainer six months ago.
A、hired
B、have hired
C、hire
D、had hired
5.Please give Jim the schedule for tomorrow’s conference when he _____ back. He is to chair the conference.
A、will come
B、is coming
C、comes
D、came
6.______ your own needs is as important as learning to express your emotions.
A、Understand
B、Understanding
C、Understood
D、Having understood
7.—Can I fax this paper? —Sorry, but our fax _____ at the moment, and it won’t be working until around 3 o’clock.
A、is being repaired
B、is repairing
C、is repaired
D、repairs
8.There______many people in the museums on Sundays.
A、is
B、are
C、am
D、be
9.—_______ are you going to visit the science museum? —Next Saturday.
A、When
B、What
C、Where
D、How
10.Prince William took a visit to the Forbidden City on Feb. 28, ______ emperors once lived.
A、which
B、whose
C、where
D、when
11.It’s bad for your eyes if you keep them ______ on the screen for a long time.
A、fixed
B、fix
C、fixing
D、having fixed
12.When someone turns away his body, it means impatience and a desire ____ a conversation.
A、to escape
B、escaped
C、escaping
D、having escaped
13.Though he’s only 8 years old, he can read _______ on science.
A、something
B、anything
C、nothing
D、everything传媒答案请进：opzy.net或请联系微信：1095258436
14.—Do you know Xiao Li well?—Yes. I _______ her since she was a little girl.
A、know
B、will know
C、knew
D、have known
15.You ________ reach him on his mobile now — his mobile is still under repair.
A、shouldn’t
B、wouldn’t
C、can’t
D、mustn’t
16.You will recognize Jane when you see her at the airport. She _____ a large blue bag.
A、carries
B、is carrying
C、will be carrying
D、has carried
17.Mary clapped her hand over her mouth _____ she realized her words hurt little Tom.
A、ever since
B、as if
C、so that
D、as soon as
18.Ella _____ at the car crash scene in New York last Sunday; she was travelling with me in Hawaii then.
A、shouldn’t have appeared
B、couldn’t have appeared
C、wouldn’t have appeared
D、might not have appeared
19.— What do you think of the maths problem?— It’s very easy and most of us have______.
A、worked it out
B、taken it out
C、picked it out
D、sent it out
20.Mike will become the first person in his family ______ college education.
A、finished
B、having finished
C、finishing
D、to finish
21.— How was the party last night?— I had a great time______I didn’t know anybody there.
A、if
B、when
C、as soon as
D、even though
22.In December of 2015, the Second World Internet Conference was held in Wuzhen, ______ theme is to ensure peace and security in cyberspace.
A、whose
B、which
C、when
D、where
23.Yesterday we went to the library to do some reading, only to find that it ______.
A、had closed
B、had been closed
C、will close
D、will be closed
24._____ the trip from Alaska to Argentina by bike, Gregg and Brooks worked and saved money for years.
A、To pay for
B、Paying for
C、Paid for
D、Pay for
25.Most students think Liu Xiang is one of _______ sports stars in China.
A、popular
B、more popular
C、most popular
D、the most popular
26.My mother always gets up _______ 6 o’clock in the morning.
A、at
B、on
C、in
D、to
27.In order to finish the medical report, the doctor______into night yesterday.
A、works
B、worked
C、work
D、will work
28.It has been foggy for five days. How I wish it______ sunny now!
A、would be
B、were
C、had been
D、is
29.________ Chai Jing said in her video about the smog has caused public concern.
A、That
B、Which
C、How
D、What
30.Drivers are supposed to limit the speed in neighborhoods because children ____ be playing there.
A、should
B、must
C、may
D、would
31.—What do you think of the film Wolf Totem? —Very good. The plot is _____ brings tears to my eyes.
A、How
B、why
C、What
D、that
32.The traffic in Beijing will be better when Subway Line 16 ______ into service.
A、would be put
B、was put
C、will be put
D、is put
33.The long lasting cold current h as brought ________ winter in my memory to the east coast of the United States.
A、the longer
B、the longest
C、a longer
D、a long
34.It’s the library! So you______ make any noise here.
A、mustn’t
B、won’t
C、may
D、need
35.______ opinions on the schedule, we finally reached on agreement.
A、Having exchanged
B、Exchanging
C、Exchanged
D、To exchange
36.In fact, Tom didn’t know the old man______helped him just now.
A、whose
B、which
C、/
D、who
37.Your answer is not acceptable, and _____.
A、so am I
B、so I am
C、neither is mine
D、mine is neither
38._____ all my money on the car, I can’t afford a holiday with my friend this summer.
A、Spending
B、Spend
C、To spend
D、Having spent
39.It was his nervousness in the interview _____ probably lost him the job.
A、which
B、since
C、what
D、that
40.When I was pushed onto the stage, I felt all the eyes in the hall _________ me.
A、through
B、across
C、into
D、on
41.—What were you doing this time yesterday? —I _______ some cleaning at home.
A、am doing
B、was doing
C、do
D、did
42.It is said that John’s paper got an A.
A、prepared
B、prepares
C、had prepared
D、has prepared
43.You could work out the problem easily now if you ______ absent from the physics class last Friday.
A、weren’t
B、hadn’t been
C、haven’t been
D、wouldn’t have been
44.Mike is my good friend. He often helps _______ with my English.
A、I
B、me
C、my
D、mine
45.Frank, where have you been? We _____ you since 2 o’clock.
A、have been waiting for
B、are waiting for
C、had waited for
D、waited for
46.Mary has her weakness, ___________ that doesn’t mean she is not qualified for her job
A、and
B、yet
C、so
D、or
47.The famous writer______eight popular books since 2005.
A、writes
B、wrote
C、has written
D、is writing
48.An exercise method _____ to improve strength and balance is becoming popular in the United States.
A、designing
B、designed
C、to be designed
D、being designed
49.It was cold outside but the door wouldn’t stay shut, so I put a chair _____ it.
A、against
B、above
C、behind
D、near
50.—_______ you read the words in English? —No, I can’t. They are too difficult for me.
A、Must
B、May
C、Can
D、Need
快递行业上市公司财务财务绩效评价研究—以顺丰控股为例
4 顺丰控股财务绩效存在的问题及改进策略
4.1 顺丰控股财务绩效存在的问题
4.1.1 短期偿债能力偏低
横向来看，2017 年，顺丰的资产负债率与同行业其他企业相比较高，通过查询年报得知，其应付账款数额较大，虽然应付账款属于无风险负债，但是仍需继续关注其后续的变动情况。
综上所述，快递业借壳上市的公司都在上市后一定程度上缓解了企业的资金压力，拓宽了融资渠道，偿债能力有所提升，财务风险变小。而与其他公司相比，顺丰控股的偿债能力相较于同行业其他快递公司较弱，资产流动性更低，主要是因为顺丰融资主要采用举债的方式，局限性较高。
图4-1 2017-2020三大快递公司资产负债率对比
4.1.2 应收账款管理较弱
顺丰在 2017-2020 年中，总资产周转率整体低于申通、圆通的水平，这是由于顺丰业务性质与其他快递企业有所不同。顺丰采用的是直营模式，属于重资产企业，与同行业其他企业相比，资产总额较大，因此其总资产周转率相对较低并稳定。而申通、圆通等快递企业采用的是加盟制，其主要资产相对较轻。应收账款周转率方面，顺丰在同业比较中并不占优势，这与其采用定期结算方式有关，这种结算方式会使得年末时仍有存在许多未结算的应收账款。因此，顺丰在未来经营中需要不断完善自身的管理能力，加强对应收账款的管理。
25
快递行业上市公司财务财务绩效评价研究—以顺丰控股为例
图4-2 2017-2020三大快递公司应收账款周转率对比
4.1.3 营运成本较高
研究表明近年来顺丰营运能力相关指标在一定程度上得到了提升，但是由于近些年顺丰额外拓展自身业务，行业整体业务量不断增长，并且顺丰为了发展自身的物流网络加大投资力度，全货机数量、物流场地资源储备等资产增多，使得总资产增长速度大于销售收入。导致短时间内顺丰的资产周转率下降，但是从长远角度来看，这是为了以后公司更好的发展。
图4-3 2017-2020三大快递公司资产周转率对比
我国快递上市公司也是普遍存在运营成本相对较高的问题，究其原因，一方面是因为快递行业的劳动密集型属性导致快递上市公司对人力的需求非常大；另
25
快递行业上市公司财务财务绩效评价研究—以顺丰控股为例
一方面是因为快递业务对仓储、运输、分拣等成本投入相对较高，从而增加了企业的运营成本。然而，从市场竞争老看，由于我国快递服务的同质性相对较强，从而导致快递市场竞争主体多是使用价格优势获得市场份额，从而压缩了快递企业的利润空间，影响了企业持续健康发展。
4.1.4无形资产投入较低
顺丰总资产增长率在2017-2019 年间基本保持在 30%左右，变动较小，并整体低与其他民营快递企业。圆通于2017 年引入战略投资者，使总资产大幅增加，申通则在上市当年总资产有了大幅增长。除此之外，近些年圆通和申通资产规模上涨迅速的原因还在于二者均增加了无形资产投入，将物联网与快递紧密结合，给予其更大的发展潜力，也为其创造了投资，反观顺丰近年来在固定资产上投入较多，无形资产投入较少，未来需要进一步加强。
4.2顺丰控股财务绩效的改进策略
4.2.1拓展融资渠道
当流动比率低于2时，企业的财务风险较高。一旦公司的资金链发生断裂，资金流转出现问题，公司便无法保证负债的按时偿还，企业的偿债能力较差，财务风险较高。公司应当寻找新的融资渠道来代替举债，例如，可以增加发行股票、积极适应地方企业扶持政策，从而减少负债，尽可能的增加一些现金等流动性较强的资产的持有量，及时调整企业资本结构，全面清理和重组公司债务，从而降低公司的偿债压力和财务风险，增强企业的短期偿债能力。
4.2.2加强应收账款管理
应收账款占流动资产比重与企业财务绩效呈显著负相关关系。新时代背景下，企业为扩大市场，越来越倾向于赊销方式去销售，与此同时应收账款风险也增加。由于物流行业的特殊性，采用月结支付的方式较多，所以，物流企业应收账款的占比也就比较多。应收账款在企业管理中占非常重要的地位，管理有效与否，对于企业资金流动与财务风险有着较大的影响。应收账款收回的资金可以保证企业正常运营，支付各种费用，如果长期收不回可能导致收不抵支，需要向银行融资，进而增加成本，当应收账款管理有效时，不仅资金周转率提高，还可以通过在银行存款获得大量利息。当一个企业确认收入时，未收到的款项应确认为应收账款，若应收账款管理无效，会增加一些不必的坏账，降低资金流动性，从而影响盈利情况，降低利润，影响企业整体正常运营。企业针对应收账款形成到结束的每个
25
