问题 问答题

甲公司正在与乙租赁公司商谈一个租赁合同,计划租赁一台大型设备,现在因为租金问题而发生了激烈的争执,相关的资料如下:
(1)甲公司适用的所得税税率为30%,乙公司适用的所得税税率为20%。设备全部购置成本为210万元,租赁期限为5年,承租方的租金(每年末支付)可以抵税,出租方的租金需要交税,承租方以及出租方在租赁期内各年的现金流量相等。
(2)该设备的税法折旧年限为7年,法定残值率为购置成本的10%,预计5年后的变现价值为15万元。
(3)税前借款(有担保)利率为10%,项目要求的必要报酬率为12%。
要求:
1.计算双方的资产余值现值;

答案

参考答案:出租方可以接受的最低租金为54.20万元,承租方可以接受的最高租金为55.07万元,由此可知,对于56万元的税前租金,承租方不能接受。

阅读理解

XUE Bai, a 21-year-old university student, hopes to volunteer for Beijing's 2008 Olympics. "I want to do something for the Olympics. It is also a kind of learning for me," said the fourth-year student at Beijing Foreign Studies University. Now it is time for Xue to act on her plan. The Beijing Organizing Committee for the Games of the 2008 Olympiad  will start to recruit(招募)volunteers on August 28.

The Olympics will need around 70,000 volunteers and the Paralympic Games(残疾人奥运会) will need another 30,000. University students like Xue will make up the majority of the volunteers. But the Olympics also need other volunteers - ordinary citizens and foreigners, for example. Students in Beijing should apply through their universities. Other volunteers may apply online or submit a written application. The online application system and a hotline will be open next Monday. For applicants outside Beijing, the application process begins in December. There is plenty of work for volunteers to do. For example, there will be chances to help publicize the games over the next two years. During the games themselves, volunteers will clean, serve food, marshal(礼仪引导)or offer language help.

The Sydney Olympics in 2000 was the first that placed special emphasis on the role of volunteers. It used more than 45,000 volunteers in different roles. In the 2004 Athens Olympics, around 45,000 volunteers were used. More than 70,000 volunteers will be needed for the Olympic games and Paralympic Games in 2012, the London Olympic Organizing Committee has said.

小题1:Xue Bai is willing to be a volunteer for the Beijing Olympics for the purpose of_____.

A.watching live Olympic matches

B.learning more

C.meeting his favorite sports stars

D.making money小题2:It is estimated that volunteers for Beijing's 2008 Olympics are mainly _____.

A.ordinary citizens

B.foreigners

C.university students

D.applicants outside Beijing小题3:Volunteers have played an very important role in Olympics since_____.

A.the 1996 Atlanta Olympics

B.the 2000 Sydney Olympics

C.the 2004 Athens Olympics

D.the 2008 Beijing Olympics小题4:The passage mainly tells us______.

A.the history of volunteers in Olympics.

B.hat volunteers will do in the 2008 Olympics.

C.who can apply to be volunteers for Beijing Olympics.

D.volunteers for the 2008 Olympics are wanted.

单项选择题