问题 问答题

甲公司2012年初打算添置一条生产线,使用寿命为10年,由于对相关的税法规定不熟,现在正在为两个方案进行讨论
方案一:自行购置,预计购置成本为200万元,税法规定的折旧年限为15年,法定残值率为购置成本的10%。预计该资产10年后的变现价值为70万元。
方案二:以租赁方式取得,租赁公司要求每年末支付租金26万元,租期为10年,租赁期内不得退租,租赁期满设备所有权不转让。
甲公司适用的所得税率为25%,税前借款(有担保)利率为8%,项目要求的必要报酬率为10%。
要求:

用差量现金流量法计算租赁方案相对于自购方案的净现值,为甲公司作出正确的选择。

答案

参考答案:租赁方案相对于自购方案的净现值=200-22.08-191.36+47.84-27.95=6.45(万元)
由于租赁方案相对于自购方案的净现值大于0,
因此,甲公司会选择租赁。

阅读理解

阅读理解。

     The following passage is a healthy prescription (处方) of how we can approach life. It is not about being

famous or being wealthy or about our good looks. Truly, it is all about love. There are times when we feel as

if we are separated from the rest. This feeling creates a mental prison. Therefore, we should try to work hard

to internally (内在地) liberate ourselves by widening our circle of pity to accept all living things. 

     "Open your heart to others and try to understand,

     When someone reaches for you, hold out to them your hand.

     Follow your heart, no matter what other people say,

     Do things that make you able to smile throughout your day,

     Treat other people, the way you would like them to treat you,

     Do what you know is right and to your heart and self stay true,

     Remember what life is all about, it is how you make people feel,

     What you do, where you go, and making dreams become real,

     Helping people through, in hard times of pain and strife, 

     What you do for others, is what is important in this life. 

   

     Look deeper and don't judge people by what is on the outside,

     It is what is inside that counts and what people often hide,

     Care, help, love, be honest, and be kind,

     With purity and goodness within yourself, it is happiness you will find.

    

     Do all you can in the time you have, you won't always be around,

     Recapture the joy of little things, that once were easily found,

     And if you can do all this and live a life of love,

     You will be helped through life, by all those up above."

     

     I will leave you with the inspiring words of our late genius, Albert Einstein:

     "There are two ways to live life. One is as though nothing is a miracle (奇迹). The other is as though

everything is a miracle."

1. The passage is mainly about _____. [ ]

A. living a life of love

B. helping those in need

C. taking back the joy of life

D. separating ourselves from others

2. According to the passage, which statement is true?[ ]

A. Treating others the way others treat you is right for your life.

B. Making your dream become real is selfish in your life.

C. Judging people by what is inside counts.

D. Doing what you can makes yourself happy.

3. The underlined sentence in the last paragraph probably means _____.[ ]

A. Different ways of life lead to completely different results

B. Life is not always full of miracles

C. There are two kinds of miracles in life

D. Looking for miracles in life helps people find happiness

问答题

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