问题 问答题

C公司拟投资建设一条生产线,现有甲、乙两种投资方案可供选择,相关资料如表1所示:

表1
甲、乙投资方案现金流量计算表 金额单位:万元

建设期

运营期

0

1

2~5

6

甲方案

固定资产投资

600

0

无形资产投资

(A )

0

息税前利润

156

156

折旧及摊销

112

112

调整所得税

(B )

*

净残值

*

净现金流量

-620

0

(C )

289

乙方案

固定资产投资

300

300

净现金流量

*

*

266

说明:表中“2~5”年终的数字为等额数。“*”代表省略的数据。
该公司适用的企业所得税税率为25%。假定基准现金折现率为8%,财务费用为零。相关货币时间价值系数表如表2所示:

表2
相关货币时间价值系数表

N

1

2

3

4

5

6

(P/F,8%,n)

0.9259

0.8573

0.7938

0.7350

0.6806

0.6302

(P/A,8%,n)

0.9259

1.7833

2.5771

3.3121

3.9927

4.6229

要求:

确定表1内英文字母代表述职(不需要列出计算过程)。

答案

参考答案:A=20
B=156×25%=39
C=156+112-39=229

完形填空
完形填空。
     Two years ago, I went to Michigan in the United States  1  an exchange student. I wanted to
improve my English and learn about the culture there.
      2 , I learned something else: When you are in trouble, you should believe love is here and there.    
On the 26th of August, my host family  3  me up from the airport in a big American car. In the car, I
did not talk much  4  my English was poor. And when we got home, I tried to answer their questions
fast and got to bed early.    
     The first week at my new home was OK. The following weeks, I  5  that the family was really
strict and cold.    
     One day, the son of the family  6   a baby parrot as a gift. Later on, the bird was really sick. But the
child told his mom it was because every night, when  7  was sleeping, I poured some dirty water straight
at the bird. My host mom  8   the lie of her son and my sad life there started. Then one day the parrot
was  9 . I had to leave the home. The family all thought I killed it.
      10 , I made more friends in school and I could move to live with them. They gave me love when I
was in trouble. Now, I visit them once or twice a year.
( )1. A. as      
( )2. A. So      
( )3. A. looked  
( )4. A. when    
( )5. A. wondered
( )6. A. received
( )7. A. somebody
( )8. A. told    
( )9. A. dead    
( )10. A. Sadly  
B. for        
B. Therefore  
B. turned      
B. because    
B. described  
B. refused    
B. everybody  
B. doubted    
B. ill        
B. Surprising  
C. with    
C. However  
C. put      
C. unless  
C. wished  
C. gave    
C. anybody  
C. believed
C. missing  
C. Unluckily
D. past    
D. Though  
D. picked  
D. if                            
D. found    
D. offered  
D. nobody  
D. broke    
D. well    
D. Luckily  
多项选择题