问题 填空题

When I was growing up, I was embarrassed to be seen with my father. He (1) severely crippled and very short, and when we would walk together, his hand on my arm (2) balance, people would stare. I would inwardly be afraid (3) squirm at the unwanted attention. If he ever noticed or was bothered, he never let (4) .
It was difficult to coordinate (5) steps - his halting, mine impatient - and because of that, we didn’t say much as we went along. But as we started out, he always said, "You (6) the pace. I will try to adjust to you. "
Our usual walk was to or (7) the subway, which was how he got to (8) . He went to work sick, and (9) nasty weather. He almost never missed a day, and would (10) it to the office even if (11) could not: a matter of pride!
He never talked about himself as an object of pity, (12) did he show any envy of the more fortunate or able. What he looked for in others was a "good heart", and if he found one, the owner was good enough for him.
Now that I am older, I believe that is a proper standard (13) which to judge people, even though I still don’t know precisely (14) a "good heart" is. But I know the times I don’t have one myself.
He has (15) gone many years now, but I think (16) him often. I wonder if he sensed my reluctance to be seen with him during our (17) . If he did, I am (18) I never told him how sorry I was, how unworthy I was, how I regretted it. I think of him when I complain about trifles, when I am (19) of another’s good fortune, when I don’t have a "good heart".
At such times I put my hand on his arm to regain my (20) , and say, "You set the pace, I will try to adjust to you.\

答案

参考答案:balance

问答题

【背景材料】

某项目可行性研究报告中有如下内容:

经测算,该项目需要100辆载重运输汽车,具体有以下两个方案:

方案A:从国外进口,离岸价6万美元/辆,海运费、保险费3000美元/辆,进口关税和增值税22万元/辆,国内运输费1000元/辆,进口贸易公司代理费费率2%。同时,根据该企业与外国出口商达成的初步协议,如果向国外购买这批进口汽车,可以得到车价款35%的出口国政府赠款和65%的出口信贷。出口信贷利率为5%,采用等额还本利息照付方式还款,还本期5年,宽限期1年。牌价汇率1美元=8.3元人民币。

方案B:用国产同吨位载重汽车,车价30万元/辆,国内运杂费率1%.另需要交纳购置税2万元。

车辆使用寿命10年,10年内,国产车行驶60万km,进口车行驶80万km,10年后报废,残值均为车价的5%。油价3.5元/L。每辆车配1名驾驶员,工资为24000元/年。两种方案的其他经济指标见表8-3。

表8-3两方案的其他经济指标

【问题】

假设,上述的财务数据除了驾驶员工资、外汇汇率和油价外,不存在价格扭曲现象。进口车影子工资调整系数为1.1(国产车为1),影子汇率调整系数为1.08。进口油价到岸价为0.25美元/L,关税税率为22%,增值税率为17%,国内运费0.15元/L,汽油进口公司代理费费率2%。从财务角度和国民经济角度,对两方案进行评价(考虑资金时间价值,社会折现率为10%,项目基准收益率为10%)。

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