问题 单项选择题

  案例一  (一)资料某公司目前长期资本总额为3 000万元,其中普通股2 000万元(1 000万股,每股发行价2元);长期借款1 000万元。借款年利率为5%。现因开发新项目需要,拟筹资2000万元,有两个方案可供选择:  甲方案:  增发股票筹资,按每股5元的价格增发普通股400万股。公司一直采用稳定增长的股利政策,最近一期发放股利为0.5影股,股利增长率为4%。  乙方案:  发行债券筹资,按面值发行三年期公司债券2 000万元,票面年利率5.5%。  该公司适用的企业所得税税率为25%,筹资费用忽略不计。  (二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

该公司采用不同筹资方案的每股收益无差 别点的息税前利润为:

A.175万元

B.210万元

C.385万元

D.435万元

答案

参考答案:D

阅读理解

Mr. Brown worked in a factory of a small town. He had been there for twenty years before one day he was sent to the capital for important business. He was quite excited because he had never been there before. Before he set off, he asked his wife and three daughters if they wanted him to buy something for them in London. Mrs. Brown began to think it over and then she said she wished her husband would be able to buy a nice umbrella for her, and so did their three daughters. As he was afraid he would forget it, he drew an umbrella on his hand. To his regret, he lost it at the station.

On the train Mr. Brown sat opposite to an old woman. The woman’s umbrella was so nice that he carefully looked at it and said to himself not to forget to buy a few umbrellas like it. When the train arrived at the station in London, he said good-bye to the old woman, took his bag and her umbrella and was going to get off.

“Wait a minute, sir,” shouted the old woman. “That’s my umbrella!”

Now Mr. Brown noticed that he had taken her umbrella. His face turned red at once and said in a hurry,“Oh, I’m very sorry, Madam! I didn’t mean it!”

Seven days later Mr. Brown left the capital. To his surprise, he met the old woman and sat opposite to her again. Looking at the four umbrellas, the old woman was satisfied with herself. “It seems that I had a better result than the other four women.” She thought.

小题1:We can learn from the passage that Mr. Brown was ______.

A.a conductor

B.a worker

C.a thief

D.an umbrella maker小题2:The underlined word “it” in the first paragraph refers to ______.

A.his ticket

B.his bag

C.his drawing

D.his umbrella小题3:Why did Mr. Brown take the woman’s umbrella?

A.Because he was lost in thought.

B.Because it was much like his own umbrella.

C.Because he thought the woman would not notice it.

D.Because the woman misplaced it beside Mr. Brown.小题4:When looking at Mr. Brown with four umbrellas, the woman felt ______.

A.surprised

B.angry

C.fortunate

D.sad

填空题