杜邦体系（Du Pont system)

For years Du Pont has helped firemen by ______.

A．putting out many fierce fires.

B．allowing them more time in putting out a fire

C．doing scientific research on fire wear.

D．revolting against fire authorities.

RolfBlum, a Wuppertal fireman, knows that life and death are just seconds apart.

When fire can kill within a few breaths, anything which gives him a little extra time is vi- tal.

Du Pont has spent years working with fire authorities to help give them those extra seconds.

The result is a lightweight, fire resistant fibre: NOMEX Ⅲ.

A suit of NOMEX III allows firemen to work closer to a fire, and enabled Roll Blum and his colleagues to rescue a little girl. Without it, he wouldn't have been able to reach her.

NOMEX III is now standard wear for the fire brigades of many cities including Frankfurt, London and Milan, providing those vital extra seconds which could last a lifetime.

Safety is just one area in which Du Pont is making important breakthroughs. Through Re- search & Development investment in excess of $1.3 billion each year and close cooperation with specialists in areas such as industry, agriculture and medicine, Du Pont is bringing technology to life.

As a fireman, Roll Blum knows that ______.

A．fire can kill anyone very quickly.

B．fire does not kill easily.

C．fire always kills.

D．fire is impossible to fight.

下列关于杜邦分析体系的说法中，不正确的是（）。

A.杜邦分析体系以净资产收益率为起点

B.总资产净利率和权益乘数是杜邦分析体系的核心

C.决定净资产收益率高低的主要因素是销售净利率、总资产周转率和权益乘数

D.要想提高销售净利率，只能降低成本费用

请帮忙给出正确答案和分析，谢谢！

A.每股收益

B.净资产收益率

C.销售净利率

D.总资产周转率

A.自有资金利润率是杜邦分析体系的核心

B.权益乘数越小，说明企业负债程度越高

C.杜邦分析体系更偏重与企业所有者的利益

D.其他条件不变时，资产负债率越高，净资产收益率就越高

A.总资产周转率

B.销售净利率

C.资产负债率

D.流动比率