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问题 单项选择题

一公司有10个雇员，5个人的年薪为20000元，4个人的年薪是25000元，1个人的年薪是30000元。如果奖金数占他们年薪的10%，问该公司一年要发多少奖金( )

A．75000元

B．30000元

C．23000元

D．7500元

答案

参考答案：C

解析： (20000×5+25000×4+30000)×10%＝23000

填空题

Part 4


Questions 26-45


·Read the following passage and choose the best word for each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.
Do you want to send an e-mail message to the White House
Good luck.
In the past, (26) President Bush — or at least those assigned to read his mail — what was (27) your mind it was necessary only to sit down at a personal computer connected to the lnternet and (28) a note to president@ whitehouse.gov.
But this week, Tom Matzzie, an online organizer with the A.F.L.-C.I.O., discovered that (29) with the White House had become a bit more (30) . When Mr. Matzzie sent an e-mail protesting (31) a Bush administration policy, the message was bounced back With an automated reply, saying he had to send it again in a new way.
Under a system (32) on the White House Website (33) the first time last week, those who want to send a message to President Bush must now (34) as many as nine Web pages and (35) a detailed form that starts by asking whether the message sender supports White House policy (36) differs with it.
The white House says the new e-mail system is an effort to be more responsive (37) the public and offer the administration "real time" access (38) citizen comments.
Completing a message to the president also requires (39) a subject from the provided list, then entering a full name, organization, address and e-mail address. (40) the message is sent, the writer must wait for an automated response (41) his message, (42) whether the addressee intended to send the message. The message is delivered to the White House only after the person using that e-mail address (43) it.
"Over (44) , it’s a very cumbersome process," said Jakob Nielsen, an authority on Web design. "It’s probably designed deliberately to (45) on their e-mail.\

A．and ask

B．ask

C．asking

D．asked
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问答题

某公司2010年销售收入为20000万元，销售净利润率为12%，净利润的60%分配给投资者，2010年12月31日的有关资料如下表所示：

2010年12月31日 单位：万元
资产 期末余额 与销售收入的关系 负债及所有者权益 期末余额 与销售收入的关系
货币资金 1000 变动 应付账款 1000 变动
应收账款 3000 变动 应付票据 2000 变动
存货 6000 变动 长期借款 5000 不变动
固定资产净值 7000 不变动 实收资本 5000 不变动
留存收益 4000 不变动
合计 17000 17000
该公司2011年计划销售收入比上年增长30%，为实现该目标，公司需要新增设备一台，价值150万元。根据历年财务分析，变动资金项目有货币资金、应收账款、存货项目，变动负债项目有应付账款、应付票据项目。公司如需对外筹资，可按面值发行票面年利率为100%、期限为10年、每年年末付息的公司债券解决。假定公司2011年的销售净利率和利润分配政策与上年一致，公司债券发行费用可以忽略不计，所得税税率为25%。
要求：
(1)计算2011年公司需增加的资金；
(2)预测2011年需要从外部筹集的资金数量；
(3)计算发行债券的成本。
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