问题 单项选择题


(每题的备选答案中,只有一个最正确或最符合题意。)

某投资方案寿命5年,每年净现金流量见下表,折现率为10%,到第5年恰好投资全部收回。
年份012345
净现金流量(万元)-11.842.42.83.23.64

计算财务净现值时所采用的利率是( )。

A.银行存款利率

B.银行贷款利率

C.基准收益率

D.投资利润率

答案

参考答案:C

解析:
投资方案的财务净现值是指用一个预定的基准收益率(或设定的折现率)ic,分别把整个计算期内各年所发生的净现金流量都折现到投资方案开始实施时的现值之和。在确定基准收益率时,通常考虑了银行贷款利率和投资利润率等因素。

阅读理解

One day in my class,Maria shared her feelings about money,“Money worries me.I think I want to live without money because I hate it.I HATE MONEY.”We were all touched by Maria's words as they reminded us of the spiritual burdens that money managing can bring to us.After class I offered to help Maria deal with her financial problems.She hesitated to accept my offer,and I could see from the expression on her face that she was afraid of what it might involve.I quickly promised her that I wouldn't make her do more than she was able to.I told her frankly that I didn't enjoy managing my money any more than she did hers and wouldn't burden her with guilt,judgments,or impossible tasks.All I would ask her to do was to let me help her look at her fears and try to make some sense of them.

Maria still resisted my offer,and I can remember the excuses she gave me as they were the repeated complaints I had heard from so many people.“I'll never understand money,”she said.“My facts are meaningless.”“I don't deserve to have money.”“I never have enough.”“I have too little to manage.”“My financial position isn't worth looking at.”and the most devastating one of all,“I just can't do it.”

Going home that day,I couldn't get Maria out of my mind:her attitude conveyed the same negativity and  fear that I believed annoyed many people.I was sure it was this attitude that prevented people from managing their money effectively.My counseling(咨询)has taught me that these anxieties are inseparably connected to our self­doubts and fear for survival.Many of us are terrified of handling our money because we don't believe we can do it well,and to do it wrong would put our very existence at risk.

On a deeper level we know that money is not the source of life,but sense of worth drives us to act as if it were.It locks us up in self­doubts and prevents us from tapping into the true source of our management power,our spirit.

小题1:The underlined word“devastating”in Paragraph 2 probably means ________.

A.convincing

B.interesting

C.shocking

D.valuable小题2:Maria's words moved the author and others because they were ________.

A.in the same financial trouble

B.in the same financial condition

C.of the same family background

D.of the same feeling over the issue小题3:As for money managing,the author intended to tell Maria how to ________.

A.overcome her fears

B.make wise decisions

C.avoid making mistakes

D.learn the necessary skills小题4:Maria wouldn't take the author's offer of help for fear of________.

A.being forced to share her money with others

B.having to do something beyond her reach

C.being found guilty of making impossible errors

D.showing her judgment about money小题5:According to the author,people's anxieties about managing money result from their understanding of money as the only source of ________.

A.life

B.values

C.spirit

D.power

单项选择题