ABC公司无优先股，去年每股利润为4元，每股发放股利2元，留用利润在过去一年中增加了500万元，年底每股账面价值为30元，负债总额为5 000万元，则该公司的资产负债率为( )。

多项选择题IELTS writing task 2 answers are assessed according to 4 aspects, namely, ______, ______, _____ and _______. A、content, logical structure, vocabulary and grammar B、task response, coherence and cohesion, lexical resource, grammatical range and accuracy C、task response, content, lexical resource, grammatical range and accuracy D、lexical resource, structure, coherence and cohesion, task response

单项选择题开局阶段奠定谈判成功基础的关键是（ ）。A. 良好的谈判气氛B. 合理的报价C. 反复磋商D. 确定谈判目标