某公司向银行借款1 000万元，期限为3年，年利率为 12％，每年_爱下问搜题

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问题单项选择题

某公司向银行借款1 000万元，期限为3年，年利率为 12％，每年年末付息一次，到期一次还本，企业所得税率为25％。不考虑筹资费用，该项借款的资金成本率是()。

A．9％

B．10％

C．12％

D．36％

答案

参考答案：A

解析：【解析】由于不考虑筹资费用，因此资金成本率=12%×（1－25%）=9%。

阅读理解

阅读理解。

Three people of a Utah family, dad, son and granddaughter are celebrating (庆祝) one
thing together-their high school graduation (毕业). The granddaughter, Brittany Wright, is
17 years old. James, her father, a bus driver, is 36 years old. And 72-year-old Jim is her
grandfather. They are all getting their high school diplomas this year.

There is a cat named Kate. She is a kind cat because she keeps three dogs. The mother
of the three dogs died in a car accident. After that, the eat is looking after them. She feeds
them with her milk and plays with them. Now, they are living together happily.

Many people think monkeys are clever. Now, some monkeys have worked as
policemen in India.Bajrangi, 8 years old, is one of these monkey policemen with a black
face. Every day, it walks with a man along the New Delhi railway station. It can scare
away smaller monkeys from the railway station.

Can a robot have a facial (面部的) expressions? Yes, it can. Japanese scientists have
made a new robot, called Cathy, which can imitate (模仿) people facial expressions. When
it hears some words,it can have happy, angry, surprised, and about over 30 other facial
expressions.

1. In passage 1, the underlined word "diploma" means ________ in Chinese.

A. 毕业证
B. 执照
C. 公交
D. 奖状

2. Bajrangi is a ________.

A. truck driver
B. Japanese scientist
C. mother cat
D. monkey working as a policeman

3. ________ can imitate people's facial expressions according to the passages above.

A. Cathy
B. Kate
C. Monkeys
D. Dogs

4. Kate is great because ________.

A. she is a robot which can smile or look angry
B. she helps policemen a lot at a railway station
C. she seems to be a very kind-hearted cat
D. she has finished her high school

5. You can probably read the above 4 passages in a ________.

A. story book
B. newspaper
C. notebook
D. dictionary

填空题

硼酸是______元酸。