问题 单项选择题

张先生的家庭目前有资产20万元,年储蓄10万元,年投资报酬率6%,有如下理财目标:
(1)2年后购买届时70万元的住房,打算自备款30万元,贷款40万元,贷款利率5%,期限20年,按年本利平均摊还。
(2)20年后负担女儿上大学和硕士的学费,每年学费的现值为10万元,共6年,学费增长率5%。
(3)30年后夫妻一起退休,准备届时200万元退休金,退休后无退休金领取。

贷款50万元,20年期,利率6%,按月等额本利偿还,每月月末还款,并约定其中10万元本金在20年末一次性偿还,那么第150期应还的利息为( )。

A.IPMT(0.5%,150,240,40,0)

B.IPMT(0.5%,150,240,50,10)

C.IPMT(0.5%,150,240,50,-10)

D.IPMT(0.5%,150,240,40,0)

答案

参考答案:C

解析: 计算等额本息偿还法下第几期还款的利息支付的EXCEL函数为:IPMT(R,PER,N,PV,FV,0/1),其中:R为折现率或贷款利率,PER为第几期,N为期数,PV为期初贷款总额,FV为期末贷款余额,0代表期末年金,1代表期初年金。

阅读理解

Have you got any wonderful plans for your coming winter vacation?  Here are some wonderful films for you to kill time.

Away We Go

Verona De Tessant (Maya Rudolph) and Burt Farlander (John Krasinski) are in their early thirties and struggling to meet daily needs and build fulfilling lives as an artist and a salesman.

When they learn they will soon become parents, they are faced with the challenge of how and where to raise a child and build a happy family. With a baby on his way, the young couple, look at their lives and are puzzled about what they really want.

Another Happy Day

Lynn was married to Pual, but they broke up and Lynn took their daughter Alice while Paul got their son Dylan.

Years later, now Dylan is getting married, and Lynn is attending the wedding, with her younger son Elliot and Ben. Elliot is a drug addict and Ben keeps everything to himself. Dylan hasn’t spoken to Lynn in years, and Lynn is fearful of Pual and his wife Patty. At last, all this has put Lynn in a depressed situation, and she’s not sure just how she’s going to get through the day.

La Vita e bella

Also named as Life is Beautiful, the film is a black comedy and also a best medicine that heals the scar left by war. This movie has some kind of characteristics as natural and active. On the 7th Oscar Award Ceremony , the movie won three great awards.

It is not a sad movie from the very beginning , but when the father uses a great way to hide his murder from his son, all people are impressed by this moving deed. Under the protection of the father, the son has lived a happy life.

The Shawshank Redemption

The film is an American film directed by Frank Darabont and starring Tim Robbins and Morgan Freeman. The film tells the story of Andy, a banker who spends nearly two decades in Shawshank State Prison for the murder of his wife and his wife’s lover despite his claims of innocence. There he makes friends with Red. Andy manages to escape from the prison by digging a tunnel with the rock hammer over the years. When Red is later released , he remembers Andy’s advice. He then visits the place Andy mentions before he escapes. There, he finds money and a note left by Andy, telling him to get to Zihuatanejo.

小题1:This passage aims to _______________

A.make comments on films for a cinema

B.recommend several films for fun

C.introduce films for a film corporation

D.advertise several films for a website小题2: Which film might best help a newly married couple to figure out their new roles in future life?

A.La Vita e bella

B.Another Happy Day

C.Away We Go

D.The Shawshank Redemption.小题3:What is the ending of The Shawshank Redemption?

A.Andy killed his wife and his wife’s lover.

B.Andy became famous for helping Red.

C.Red felt cheated by Andy in a way.

D.Red and Andy got reunited happily.

填空题