问题 问答题

某企业拟建造一项生产设备。预计建设期为1年,所需原始投资200万元于建设起点一次投入。该设备预计使用寿命为5年,使用期满报废清理时无残值。该设备折旧方法采用直线法。该设备投产后每年增加净利润60万元。假定适用的行业基准折现率为10%。
要求:(1)计算项目计算期内各年净现金流量;
(2)计算项目净现值,并评价其财务可行性。

答案

参考答案:(1)NCF0=-200(万元)
NCF1=0(万元)
NCF2-6=60+[(200-0)/5]=100(万元)
(2)净现值NPV=-200+100×[(P/A, 10%,6)-(P/A,10%,1)]=-200+100× (4.3553-0.9091)=144.61(万元)>0
所以,该项目投资具有财务可行性。

解析: 本题考核的是各年现金流量的计算和独立方案财务可行性的评价,就是应该大于零的决策标准。

完形填空

第二节 完形填空(共20小题,每小题1.5分;满分30分)

Have you ever seen a movie in which a building was burnt down or a bridge was destroyed? Have you seen films in which a train crashed or a ship __36__ into the ocean? If so, you may have wondered how these things could happen without __37__the people in the film.

The man who knows the __38__ is the “special-effects” man. He has one of the most important jobs in the film __39__. He may be __40__ to create a flood or to make a battlefield explode. But he may also be told to create a __41__ effect which is much less exciting, though just as important to the success of the film. In a __42__ for one movie there was a big glass bowl __43__with water in which small fish __44__ swimming. The director of the movie__45__ the fish to stop swimming suddenly __46__ they seemed to stare at(盯着) an actor. Then the director wanted the fish to stop staring and swim away. But fish suddenly __47__ be ordered to do anything. It was quite a __48__.

The special-effects man __49__ about this problem for a long time. The result was an idea for __50__ the fish with a harmless use of electricity. __51__he applied electricity to the fish bowl causing the fish to be totally still(静止的). Then he rapidly reduced the __52__ of electricity allowing the fish to be free.  __53__ he got the humorous effect the director wanted.

__54__in other parts of movie making there are those who have developed __55__ skill in creating certain kinds of effects. Jim White, who has been a special-effects man for thirty-two years, is best known for work with ships and airplanes.

36. A. burned             B. sank               C. fell                 D. dropped

37. A. telling                 B. harming             C. protecting        D. organizing

38. A. reply                   B. question      C. message           D. secret

39. A. factory            B. making           C. field                       D. company

40. A. forced                 B. ordered           C. allowed           D. chosen

41. A. terrible            B. ill                  C. good               D. special

42. A. scene                   B. step            C. stage               D. room

43. A. covered                  B. asked              C. filled               D. fitted

44. A. liked                   B. enjoyed      C. was                 D. were

45. A. hoped                  B. wanted           C. decided            D. designed

46. A. while                   B. since              C. so that             D. as long as

47. A. mustn’t            B. may not      C. shouldn’t                D. can’t

48. A. question               B. failure            C. problem           D. disappointment

49. A. talked                  B. set                  C. quarreled                D. thought

50. A. controlling       B. operating           C. driving        D. lighting

51. A. As a result            B. Immediately   C. First               D. Above all

52. A. price                   B. number           C. amount                 D. speed

53. A. Even                   B. Thus               C. Finally                 D. Actually

54. A. Like                    B. So                  C. As                        D. Yet

55. A. certain             B. particular               C. advanced                     D. careful

单项选择题 案例分析题

北京某制冷设备公司为增值税一般纳税人,2014年年度自行核算的相关数据为:全年取得产品销售收入总额68000万元,应扣除的产品销售成本45800万元,应扣除的营业税金及附加9250万元,应扣除的销售费用3600万元、管理费用2900万元、财务费用870万元。另外,取得营业外收入320万元以及直接投资其他居民企业分回的股息收入550万元,发生营业外支出1050万元,全年实现会计利润5400万元,应缴纳企业所得税1350万元。

2015年2月经聘请的税务师事务所对2014年年度的经营情况进行审核,发现以下相关问题:

(1)12月20日收到代销公司代销5台中央空调的代销清单及货款163.8万元(中央空调每台成本价20万元,与代销公司不含税结算价28万元),企业作为预收账款;

(2)管理费用中含有业务招待费280万元、技术研究开发费用120万元;

(3)营业外支出中含该企业通过省教育厅向某山区中小学捐款800万元;

(4)成本费用中含2014年年度实际发生的工资费用3000万元、职工福利费480万元、职工工会经费90万元、职工教育经费70万元;

(5)2014年6月10日购入一台符合有关目录要求的安全生产专用设备,税务机关确定投资额200万元、当月投入使用,企业确定设备的折旧年限为8年,税法规定折旧年限为10年。

(说明:城市维护建设税税率为7%、教育费附加征收率为3%;假定不考虑设备的增值税和残值。)

根据所给资料,依据有关规定回答下列问题:

企业2014年会计利润是()万元。

A.5400

B.5421.02

C.5437.62

D.5552.80