问题 阅读理解

阅读理解。

     It's Sunday today. It's fine. There are many beautiful flowers (花) and green trees in the park, Malay

people arc in the park now. Look! Four boys are playing games. Three children are flying kites. One of

the kites is in the tree. It's Steve's. Tom is climbing up the tree. He's helping him to get it down. Four

women are sitting at a table. They are drinking water and chatting (聊天). Two boys are painting. Three

little girls are dancing, some people are standing there,watching them. Some boys and girls are singing.

One of them is playing the guitar. There is a lake (湖) in the park. Sam and Mike are boating (划船).

Some people are working. They are watering (浇) flowers. They are having a good time.

1. People in the article (文章) are _________.

A. in the office    

B. at home      

C. outside      

D. in the park

2. Sam and Mike are _________.

A. boating      

B. swimming      

C. running        

D. working

3. Tom is _________.

A. singing in the tree  

B. painting

C. climbing up the tree

D. flying a kite

4. How many people are sitting at a table?

A. Many      

B. Four          

C. Some          

D. Only one

5. One of them is playing the piano,isn't he?

A. Yes,he is.        

B. No,he isn't.

C. No,two of them.  

D. We don't know.

答案

1-5  DACBB

单项选择题
问答题

A公司是一家制造企业,现在正考虑投产一新产品,其有关资料如下:
(1)A公司目前拥有资金2000万元,其中,长期借款800万元,年利率10%;权益资金1200万元,股数100万股,公司目前的销售收入为1000万元,变动成本率为40%,固定付现成本为80万元,非付现成本为20万元。
(2)公司拟投产一种新产品,新产品的市场适销期为5年。该产品的生产可以利用企业原有的一台设备,此外还要购置一台配套设备。
(3)旧设备当初购买成本40万元;税法规定该类设备的折旧年限10年,残值率10%,已经使用5年,预计尚可使用年限5年,5年后的最终残值为0,设备当前变现价值为10万元,已经商量好了一家买方。
(4)新设备买价为80万元,税法规定该类设备的折旧年限10年、残值率10%,直线折旧法。使用5年后的变现价值估计为5万元。
(5)新产品投产后,预计每年的销售收入会增加200万元,假设变动成本率仍为40%,固定付现成本会增加16万元。
(6)生产部门估计新产品的生产还需要增加20万元的营业流动资产。
(7)公司过去没有投产过类似新产品项目,但新项目与另一家上市公司的经营项目类似,该上市公司的β为1.5,其资产负债率为60%,目前证券市场的无风险收益率为5%,证券市场的平均收益率为15%。
(8)公司投资所需要增加的资金现有两个方案可供选择:按10%的利率发行债券(方案1);按每股20元发行新股(方案2)。
(9)所得税税率均为25%。
要求:

确定增加新产品生产后的每年的息税前营业利润;