| 某人购买尚有使用年限5年的餐馆一间，各项费用共需200万元，经营开始投入流动资金15万元，采用直线折旧法折旧，净残值50万元，经营开始后每年可获营业收入50万元，付现成本为10万元，所得税率为25%。 |
资金时间价值换算基本公式的假定条件为( )。
A．方案实施中发生的经常性费用发生在计息周期的期初
B．现值P是当前期间开始时发生的
C．年值A是在实施期间间隔发生的，第一个A与P同时发生
D．初期投资发生在方案的寿命期初
参考答案：B,D
解析： 资金时间价值计算公式的假定条件有：(1)实施方案的初期投资假定发生在方案的寿命期初；(2)方案实施中发生的经常性收益和费用假定发生在期末；(3)本期的期末为下期的期初；(4)现值P是当前期间开始时发生的；(5)终值F是当前往后的第n期末发生的；(6)年值A是在实施期间间隔发生的。
请认真阅读下列短文，并根据所读内容在文章后表格中的空格里填入一个最恰当的单词。 注意： 每个空格只填1个单词。 There are many destructive (破坏性的) forces when it comes to nature, which have destroyed whole cities and killed many people. They’re really terrible, but they occur somewhat often, and this is why you see so many charities these days which focus their efforts on helping people who have been affected by natural disasters. While the world is a very beautiful place to live in, there will always be parts of the world where natural disasters happen more often than in other places, where properties and lives are destroyed. Only the people who live in the country where tsunamis and earthquakes as well as other disasters occur experience these, and we can only imagine the suffering that they go through. For some people out there, the world is cruel, but they have no choice but to stay where they are. A lot of the time people simply cannot afford to move away, as they might not be able to get a job when they leave. In 2004, there was a tsunami in the Indian Ocean. A tsunami is a large wave that towers hundreds of feet into the air, and covers whole areas when it comes crashing down on to dry land. This particular tsunami was caused by an earthquake that happened in the middle of the sea, shooting the water away from the ground and towards dry land. This tsunami actually reached thirty meters in height, and was one of the worst tidal waves the world has ever seen. Over 200,000 people were hurt in the disaster. In 2005, we also saw a hurricane happened in the United States. This hurricane was known as hurricane Katrina, and is perhaps the worst in the history of the world. It happened in 2005 and destroyed millions of properties in the area. It also took the lives of nearly 2,000 American people. It was known that for ten days, the wind swept through the area, meaning the most powerful country in the world became helpless in their attempts to save the people who were affected by the hurricane. Finally, in 2008 we saw yet another natural disaster. This time it was a cyclone (旋风), which is similar to a hurricane but happens in a circular motion (圆周运动). This cyclone Nargis had been one of the strongest to have ever occurred, reaching a death toll of nearly 150,000 people. All of these were terrible disasters that were unavoidable. Title: Forces of Nature
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