单项选择题

某企业流动资产为10万元,其中存货4万元,待摊费用0.5万元,流动负债6万元,应收账款1.5万元,则速动比率为( )。
A.0.67
B.0.92
C.1
D.1.67

A.5万元,流动负债6万元,应收账款1.5万元,则速动比率为(
B.0.67
B.0.92
C.1
D.1.67
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单项选择题
听力原文:M: First, I want to thank you for doing this survey. This is an open-ended questions survey, so please don't feel held back.W: OK, I will try my best.M: That's good. Now, will you please tell me first what program you are a part of and what year you are in?W: Yes, I'm currently in my fourth year of a biology course and I'm majoring in microbiology. If all goes well, I could be off to Europe for my Master's next June.M: How do you feel about the biology program at this university? Do you think it has lived up to your expectations?W: On the whole it has. However, as this university is still known primarily as a liberal arts school, you might say that biology doesn't always work with a very abundant budget. Perhaps the faculty hasn't fought hard enough for their fair share.M: How do you think this under-funding problem affects the quality of education?W: Well, for example, the laboratory has all the equipment you would normally find at a standard lab. Unfortunately, if you want to conduct experiments that are highly complex, then you probably have to compete over resources with the Chemistry Department.M: How would you describe the quality of the professors? I guess I am interested in your own experience with them.W: I think they are generally very well committed to the program and to their students. But the problem is that they themselves feel that they are working with inferior equipment.M: Well, it sounds reasonable. But could you explain it more exactly?W: Yes. I have heard many are taking contracts elsewhere, so we may lose a few just yet. This could put the program in great risk because we rely so much on skills.M: Well, I hope your comments help to get that message across. Thanks again and I hope you have a great future.W: Thank you.(4)A.Students' opinions of the program they take.B.The situation of biology education.C.The quality of professors.D.The quality of equipment.
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