问题 完形填空
完形填空。
     In some science fiction movies, the robots are just like humans. They help with the housework and do
the most    1    jobs.
     Some scientists believe that there will be such robots in the future.    2   , they agree it may    3  
 hundreds of years. Scientists are now trying to make robots    4    people and do the same things as us.
     But robot scientist James White    5    . He thinks that it will be    6    for a robot to do the same things
as a person.     7   , it's easy for a child to wake up and know where they are. Mr White thinks that robots
won't be able to do this. But other scientists disagree. They think that robots will be able to talk to people 
   8    25 to 50 years.
     Robot scientists are not just trying to make robots look like people. For example, there are already
robots    9    in factories. They do simple jobs over and over again. People would not like to do such jobs
and would get bored. But robots will    10    get bored.
      In the future, there will be more robots everywhere, and humans will have    11    work to do. New
robots will have many different     12   . Some will look like humans, and    13    might look like snakes.
After an earthquake (地震), a snake robot could help look for people under buildings. That may not seem
possible now, but computers, space rockets and even electric toothbrushes    14    impossible a hundred
years ago. We never know    15    will happen in the future!
( )1. A. interesting
( )2. A. But        
( )3. A. use        
( )4. A. look like  
( )5. A. agrees     
( )6. A. easy       
( )7. A. For example
( )8. A. after       
( )9. A. worked      
( )10. A. always     
( )11. A. more       
( )12. A. shapes     
( )13. A. the other  
( )14. A. seem       
( )15. A. that       
B. unpleasant
B. So       
B. spend    
B. look at  
B. disagrees  
B. difficult 
B. Instead   
B. for        
B. work       
B. easily    
B. less      
B. colors     
B. other    
B. seemed     
B. how    
C. pleasant
C. However 
C. pay     
C. look for
C. likes   
C. important
C. Such as 
C. over     
C. working  
C. never    
C. fewer   
C. sizes    
C. the others
C. got      
C. what     
D. popular
D. While  
D. take   
D. look up
D. dislikes
D. possible
D. Besides
D. in      
D. to work 
D. often     
D. little 
D. actions   
D. others
D. look      
D. where   
答案

1-5 BCDAB  6-10 BADCC  11-15 BADBC

单项选择题
单项选择题

2011年底,甲公司财务部门举行了一次研讨会,对2012年的下列两项工作计划进行了讨论和决策:

  (1)为了扩大销售,决定改变信用政策

  2011年甲公司销售产品收入为4320万元,企业销售利润率为10%,其信用条件是:2/10,n/30,享受现金折扣的占40%,其余享受商业信用。管理成本占销售收入的1%,坏账损失占销售收入的2%,收账费用占销售收入的3%。

  2012年拟将赊销条件改为“2/10,1/20,n/60”,企业销售利润率变为12%,预计销售收入将增加50%。估计约有60%的客户(按赊销额计算)会利用2%的折扣;15%的客户会利用1%的折扣,其余的享受商业信用。管理成本占销售收入的比率变为1.5%,坏账损失为销售收入的2.5%,收账费用为销售收入的3.5%。

企业的资金成本率为8%,变动成本率为70%。

  (2)为了扩大生产,讨论新生产线购建及筹资方案

  新生产线的购建有两个方案:

  方案一:建造一条生产线M,投资额为1000万元,于建设起点一次投入(建设期较短,可以忽略不计)。该设备预计使用寿命为5年,直线法计提折旧,预计期满净残值为10万元。投产后每年增加息税前利润500万元。

  方案二:同样的金额直接购买一条生产线N。该生产线购入后即可投入生产使用。预计使用年限为5年。按年限平均法计提折旧,假设使用期满收回净残值7万元。经测算,A产品的单位变动成本(包括销售税金)为60元,边际贡献率为40%,固定成本总额为125万元,丁产品投产后每年可实现销售量20万件。

  为建造该生产线所需的1000万元资金有两个筹资方案可供选择:

  方案一:按每股10元发行普通股,该企业刚刚发放的每股股利为0.3元,预计股利每年增长5%;

  方案二:按面值发行票面利率为10%,期限为5年的长期债券,筹资费用率为2%。

  已知,所得税税率为25%,资金成本为8%;PVA8%,5=3.9927,PVA8%,4=3.3121,PV8%,5=0.6806

  根据上述资料回答下列问题(计算结果保留两位小数):

甲公司针对新建生产线方案,从资金成本的角度考虑,应该选择的筹资方案为()。

A.方案一 

B.方案二 

C.两个方案一样 

D.无法判断