问题 问答题

某建设项目有关资料如下:

1.项目计算期10年,其中建设期2年。项目第3年投产,第5年开始达到100%设计生产能力。

2.项目固定资产投资9000万元(不含建设期贷款利息和固定资产投资方向调节税),预计8500万元形成固定资产,500万元形成无形资产。固定资产年折旧费为673万元,固定资产余值在项目运营期末收回,固定资产投资方向调节税税率为0。

3.无形资产在运营期8年中,均匀摊入成本。

4.流动资金为1000万元,在项目计算期末收回。

5.项目的设计生产能力为年产量1.1万t,预计每吨销售价为6000元,年销售税金及附加按销售收入的5%计取,所得税率为33%。

6.项目的资金投入、收益、成本等基础数据,见表2-1。

7.还款方式:在项目运营期间(即第3~10年)按等额本金法偿还,流动资金贷款每年付息。长期贷款利率为6.22%(按年付息),流动资金贷款利率为3%。

8.经营成本的80%作为固定成本。

编制借款还本付息表,把计算结果填入表6-3中(表中数字按四舍五入取整,表6-4、表6-5同)。

答案

参考答案:

长期借款利息

建设期贷款利息=

每年应还本金=(4500+140)万元÷8=580万元

(2)编制借款还本付息表(表2-19)

材料题
阅读理解

B

Volunteers, as an essential part of a successful world exposition, are a major channel for the public to participate in, serve and share the world exposition and a means to showcase the image of the host country and city. The following information is about the volunteer for the World Exposition 2010 Shanghai China.

I.Basic Requirements for Volunteers                         

●  Be willing to participate in voluntary services of Expo 2010;      

●  Age limit: Expo Site volunteers must be born before April 30,

1992 and Expo City Voluntary Service Station volunteers before

April 30, 1994;

●  Obey the laws and regulations of the PRC;

●  Be able to participate in training and relevant activities before the opening of Expo 2010;

●  Possess necessary knowledge and skills needed by the position;

●  Be in good health to meet the requirements of corresponding voluntary positions.

II.Further Information for Volunteers

●  Source

Residents of Chinese mainland, Hong Kong, Macau and Taiwan, as well as overseas Chinese, and foreigners can all apply to be the volunteers.

●  Signup methods

Applicants may log in onto the official websites for online signup.They may also consult or connect with the Expo Volunteer Stations.

●  Time

May 1 - December 31, 2009

Ⅲ.Volunteer Training

Volunteer training includes general training, special training and position training.General training is carried out through internet, while special training and position training are provided through classroom lectures and field practice.

IV.Volunteer Types

●  Expo Site volunteers refer to those offering voluntary services to visitors and the Organizer in the Expo Site, mainly including information, visitor flow management, reception, translation and interpretation, assistance for the disabled, and assistance in media service, event and conference organization and.volunteer management.

● Information booth volunteers are stationed in the Expo's information booths at key transportation centers, commercial outlets, tourist attractions, restaurants, hotels and cultural event places outside the Expo Site.They offer services including information, translation, interpretation and even first aid.

60.If you were born in April 1993, where can you be a volunteer?

A.In the Expo City.          B.In the host country.

C.In the Expo Site. D.In Chinese mainland

61.Which of the training will be done on the Internet?

A.Position training.             B.General training.

C.Classroom training.                 D.Special training.

62.Which of the following service is offered by information booth volunteers?

A.Visitor flow management.      B.Helping the disabled

C.Assistance in media service. D.Emergency First aid.