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问题 多项选择题

下列属于税差理论观点的有（）。

A.如果不考虑股票交易成本，企业应采取低现金股利比率的分配政策

B.如果当资本利得税与交易成本之和大于股利收益税时，股东自然会倾向于企业采用高现金股利支付率政策

C.收入低的投资者表现出偏好高股利支付率的股票，希望支付较高且稳定的现金股利

D.收入高的投资者因其拥有较高的税率表现出偏好低股利支付率的股票，希望少分现金股利或不分现金股利

答案

参考答案：A, B

解析：选项C、D属于客户效应理论的观点

阅读理解

Olympic torch around the world

　　The Beijing 2008 Olympic Torch Relay(火炬接力) traveled the longest distance,covered the greatest area and included the largest number of people.On March 25,Olympic Flame(火种) litted(点燃) in Greece.

　　Route Distance:137,000 km

　　Time:130 days

　　Route:March 31,Torch Relay started in Beijing→...London→Paris→San Francisco...→Hongkong...→Beijing.

　　Torch Length:72cm.

　　Torch Weight:985 grams

　　Design:It was based in the shape of a paper scroll(卷) with lucky clouds on it.It stayed lighted(点燃) in bad weather conditions.

　　阅读上文判断正误，正确写（T），错误（F）

小题1:The Beijing 2008 Olympic Torch Relay traveled a longer distance than before.

小题2:.It took more than five months to trvel around the world.

小题3:The Torch Relay started in the city of Beijing.

小题4:The torch is 985 cm Long and 72 grams heavy.

小题5:The torch looks like a paper scroll.Bad weather couldn't stop the torch from burning.
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判断题

首次把现实主义乃至自然主义的传统手法运用于美国戏曲的创作中的人是邓肯。
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