问题 单项选择题

某方案寿命期5年,净现金流量如下表,折现率10%,在第5年刚好把全部投资收回,则该公司的内部收益率( )。
单位:万元

年序 0 1 2 3 4 5
净现金流量 -11.84 2.4 2.8 3.2 3.6 4.0

A.小于10%
B.等于10%
C.大于10%
D.以上都不是

答案

参考答案:B

解析:内部收益率计算出来后,与基准收益率进行比较:
①若IRR>ic则项目或方案在经济上可以接受;
②若IRR=ic则项目或方案在经济上勉强可行;
③若IPRc,则项目或方案在经济上应拒绝。
而该项目正好在寿命期内收回全部投资,即内部收益率=折现率=10%。

单项选择题
阅读理解

Mattel Inc. is recalling 4.4 million Polly Pocket toys with magnets(磁铁)after some of them caused serious injuries to children who swallowed magnets that fell off.

Tiny magnets inside the toys may fall off without being noticed by parents and babysitters. The magnets can be swallowed or placed in children’s noses or ears. When more than one magnet is swallowed, the magnets can attract each other and cause intestine perforation(肠内穿孔)which can be deadly.

The Consumer Product Safety Commission(CPSC)received 170 reports of the small magnets coming out of these recalled toys. There were three reports of serious injuries to children who swallowed more than one magnet. All three suffered intestinal perforations that required operation. A 2-year-old child stayed in hospital for seven days and a 7-year-old child was hospitalized for 12 days. An 8-yeal-old child was also hospitalized.

The recalled Polly Pocket toys contain plastic dolls and accessories(附件)that have small magnets. The magnets measure one-eighth inch in diameter and are fixed in the hands and feet of some dolls, and even in the plastic clothing, hairpieces and other accessories to help the pieces stay on the doll or the doll’s house.

The model number is printed on the bottom of the largest pieces on some of the toys. Contact Mattel if you cannot find a model number on your product to determine if it is part of the recall. Polly Pocket magnetic toys currently sold in stores are not included in this recall. The model numbers included in the recall are: B2632, B3158, B3201, B7118, G8605, H1537, H1538 and H3211. The toys were on sales in department stores and toy stores from May 2006 through September 2009 for between $15 and $30.

Consumers should immediately take these recalled toys away from children and contact Mattel for the return of the toys. For more information contact Mattel at 888 597-6597 anytime or visit the company’s Web site.

小题1:The main purpose of the passage is       .

A.to criticize Mattel Inc. for their bad products

B.to inform readers of Polly Pocket toys recall

C.to warn readers the danger of swallowing magnets

D.to suggest some ways to return Polly Pocket toys小题2:What did the writer use to show the danger of the problem toys?

a. figures         b. quotes(引言)   c. serious cases

d. description of possible injuries        e. description of operation scenes

A.abc

B.abd

C.acd

D.ace小题3:The word “recalling” in the first paragraph can be best explained as        .

A.taking back

B.destroying

C.giving up

D.examining小题4:All of the following points are covered in the story EXCEPT        .

A.the danger of small magnets

B.the ways of returning Polly Pocket toys

C.the methods of recognizing a recalled Polly Pocket toys

D.the apology made by Mattel Inc.