问题 填空题

Part 4


Questions 26-45


·Read the following text and decide which answer bestfits each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

Newspapers


Who won the World Cup 1994 football game What happened at the United Nations How did the critics like the new play When an event takes place, newspapers are on the streets (26) the details. (27) anything happens in the world, reporters are on the spot to (28) the news.
Newspapers have one basic (29) to get the news as quickly as possible from its source, from those who make it to those who want to (30) it. Radio, telegraph, television, and (31) inventions brought competition for newspapers. So did the development of magazines and other means of communication. (32) this competition merely spurred the newspapers on. They quickly made (33) of the newer and faster means of communication to improve the speed and (34) the efficiency of their own operations. Today more newspapers are printed and read than ever before.
Competition also led-newspapers to branch out into many other fields. Besides keeping readers (35) of the latest news, today’s newspapers (36) readers about politics and other important and serious matters. Newspapers influence readers’ economic choices (37) advertising. Most newspapers depend on advertising for their very (38) Newspapers are sold at a price that (39) to cover even a small fraction of the cost of production. The main (40) of income for most newspapers is commercial advertising. The (41) in selling advertising depends on a newspaper’s value to advertisers. This is measured (42) circulation. How many people read the newspaper Circulation depends (43) on the work of the circulation department and on the services or entertainment (44) in a newspaper’s pages. But for the most part, circulation depends on a newspaper’s value to readers as a source of information (45) the community, city, country, state, nation, and world—and even outer space.

A.blocked

B.rejected

C.heard

D.informed

答案

参考答案:D

解析: [考点] 上下文推理

[分析]: 本句意为“此外,______读者最新的新闻。”4个选项的意思分别为:选项A“堵塞,封闭”;选项B“拒绝”;选项C“听到”;选项D“告知”。根据上下文,D选项最符合题意。

选择题
单项选择题

2011年底,甲公司财务部门举行了一次研讨会,对2012年的下列两项工作计划进行了讨论和决策:

  (1)为了扩大销售,决定改变信用政策

  2011年甲公司销售产品收入为4320万元,企业销售利润率为10%,其信用条件是:2/10,n/30,享受现金折扣的占40%,其余享受商业信用。管理成本占销售收入的1%,坏账损失占销售收入的2%,收账费用占销售收入的3%。

  2012年拟将赊销条件改为“2/10,1/20,n/60”,企业销售利润率变为12%,预计销售收入将增加50%。估计约有60%的客户(按赊销额计算)会利用2%的折扣;15%的客户会利用1%的折扣,其余的享受商业信用。管理成本占销售收入的比率变为1.5%,坏账损失为销售收入的2.5%,收账费用为销售收入的3.5%。

企业的资金成本率为8%,变动成本率为70%。

  (2)为了扩大生产,讨论新生产线购建及筹资方案

  新生产线的购建有两个方案:

  方案一:建造一条生产线M,投资额为1000万元,于建设起点一次投入(建设期较短,可以忽略不计)。该设备预计使用寿命为5年,直线法计提折旧,预计期满净残值为10万元。投产后每年增加息税前利润500万元。

  方案二:同样的金额直接购买一条生产线N。该生产线购入后即可投入生产使用。预计使用年限为5年。按年限平均法计提折旧,假设使用期满收回净残值7万元。经测算,A产品的单位变动成本(包括销售税金)为60元,边际贡献率为40%,固定成本总额为125万元,丁产品投产后每年可实现销售量20万件。

  为建造该生产线所需的1000万元资金有两个筹资方案可供选择:

  方案一:按每股10元发行普通股,该企业刚刚发放的每股股利为0.3元,预计股利每年增长5%;

  方案二:按面值发行票面利率为10%,期限为5年的长期债券,筹资费用率为2%。

  已知,所得税税率为25%,资金成本为8%;PVA8%,5=3.9927,PVA8%,4=3.3121,PV8%,5=0.6806

  根据上述资料回答下列问题(计算结果保留两位小数):

与采用目前的信用政策相比,采用新的信用政策将使企业的利润增加()万元。

A.52.46 

B.76.36 

C.86.92 

D.56.47