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问题 单项选择题

在确定固定资产可收回金额时，应采用的是( )。

A．固定资产的市价

B．固定资产的预期销售价款减去为实现销售所发生的相关税费

C．预期从固定资产的持续使用和使用寿命结束时的处置中形成的现金流量的现值

D．固定资产的公允价值减去处置费用后的净额与预计未来现金流量的现值两者之中较高者

答案

参考答案：D

单项选择题

某公司拟发行附带认股权证的债券筹集资金，已知目前等风险公司债券的市场利率为8%，该公司税后普通股成本为12%，所得税税率为25%。要使得本次发行附带认股权证债券的筹资方案可行，则其税前筹资成本的范围为（）。

A.大于8%，小于12%

B.大于8%，小于16%

C.大于6%，小于16%

D.大于6%，小于12%
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阅读理解
Beijing 2—day Tour( including hotel)
Departure date: every day
Departure time: 8:00 am
Return time: 6:00 pm
Tour guide serve(服务): English-speaking tour guide
Day 1  Arrive in Beijing
After arriving in Beijing, you will be taken to a hotel. Then you’ll be free the rest of the day.
Day 2  Visit the main places of interest
Pick-up() service by your tour guide and driver in the morning.
In the morning: Visit Tian’anman Square, including the main buildings such as the National Museum of China and the Great Hall of the people. Visit the Temple of Heaven and the Forbidden City. Then you’ll have lunch at a local restaurant near the Forbidden City.
In the afternoon: Visit the Summer Palace, the largest and most beautiful imperial(皇帝的) garden in China.
After the tour is over, you will be sent to Beijing Capital Airport.
Tour price(each person in Us dollar)
Your group size
Super class★★★★★
Deluxe class★★★★
Tourist class★★★
1 person
＄230
＄188
＄150
2-5 people
＄135
＄115
＄95
6-9 people
＄123
＄95
＄85
10 people or over
＄115
＄92
＄80
小题1: How often is the Beijing 2-day tour given?
A．Twice a dayB．Every day
C．Twice a weekD．once a week
小题2:The Beijing 2-day tour is given _____.
A．old people from BeijingB．students from other cities
C．English-speaking PeopleD．none of above
小题3: Tourist will visit _____ first.
A．Tian’anman SquareB．the Temple of Heaven
C．the Forbidden CityD．the Summer Palace
小题4:Tourist will ______ near the Forbidden City.
A．have a restB．going shoppingC．have lunchD．play games
小题5: If Tom, together with his parents, choose super class Beijing 2-day Tour, he will pay____.
A．＄230B．＄285C．＄345D．＄405
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