问题 单项选择题

环海公司的一个投资项目的原始投资额为150万元,建设期资本化利息为5万元,运营期年均税前利润为8万元,年均利息费用为2万元,则该项目的投资收益率为( )。

A.6.45%

B.10%

C.15%

D.5%

答案

参考答案:A

解析: 投资收益率=年均息税前利润/项目总投资×100%,因为息税前利润=税前利润+利息费用,项目总投资=原始投资+建设期资本化利息,所以本题答案=(8+2)/(150+5)×100%=6.45%。

单项选择题 A2型题
单项选择题

I was a single parent of four small children, working at a low paid job. Money was always tight, but we had a (1) over our heads, food on the table, clothes on our backs, and if not a lot, always (2) . Not knowing we were poor, my kids just thought I was (3) . I’ve always been glad about that.

It was Christmas time, and although there wasn’t (4) for a lot of gifts, we planned to celebrate with a family party. But the big (5) for the kids was the fun of Christmas (6) .

They planned weeks ahead of time, asking (7) what they wanted for Christmas. Fortunately, I had saved MYM120 for (8) to share by all five of us.

The big (9) arrived. I gave each kid a twenty-dollar bill and (10) them to look for gifts of about four dollars each. Then everyone scattered. We had two hours to shop; then we would (11) back at the "Santa’s Workshop"

Driving home, everyone was in high Christmas spirits, (12) my younger daughter, Ginger, who was unusually (13) She had only one small, flat bag with a few candies—fiftycent candies I was so angry, but I didn’t say anything (14) we got home. I called her into my bedroom and closed the door, (15) to be angry again. This is what she told me.

"I was looking (16) thinking of what to buy, and I (17) to read the little cards on the ’Giving Trees’. One was for a little girl, four years old, and all she (18) for Christmas was a doll. So I took the card off the tree and (19) the doll for her. We have so much and she doesn’t have anything. "

I never felt so (20) as I did that day.

12()。

A.toys 

B.clothes 

C.presents 

D.bills