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【背景材料】
北京某集团公司投资新建一工程项目，建设期为4年，建设期内各年度借款额详见表6-1。
表6-1建设期内各年度借款额

建设期年度第一年第二年第三年第四年
借款额/万元400600500300
现有3种借款方案：
1．向甲银行借款，年利率为16%，每季度计息一次，最终银行再给予一定优惠，退还利息额50万元；
2．向乙银行借款，年利率为15.85%，每月计息一次
3．向丙银行借款，年利率为16.4%，每半年计息一次，最终银行再给予一定优惠，退还利息总额的5.5%

答案

参考答案：

1．当各年借款额在建设期各年年初发生时：

方案一：实际利率

计算第一年借款利息：

P1-1=0

A1=400万元

Q1=(P1-1+A1)×i=(0+400)万元×16.99%=67.96万元

计算第二年借款利息：

P2-1=(400+67.96)万元=467.96万元

A2=600万元

Q2=(P2-1+A2)×i=(467.96+600)万元×16.99%=181.45万元

计算第三年借款利息：

P3-1=(467.96+600+181.45)万元=1249.41万元

A3=500万元

Q3=(P3-1+A3)×i=(1249.41+500)万元×16.99%=297.22万元

计算第四年借款利息：

P4-1=(1249.41+500+297.22)万元=2046.63万元

A4=300万元

Q4=(P4-1+A4)×i=(2046.63+300)万元×16.99%=398.69万元

则方案一建设期总利息额为：

Q甲总=(67.96+181.45+297.22+398.69-50)万元=895.32万元

方案二：实际利率

计算第一年借款利息：

P1-1=0

A1=400万元

Q1=(P1-1+A1)×i=(0+400)万元×17.05%=68.2万元

计算第二年借款利息：

P2-1=(400+68.2)万元=468.2万元

A2=600万元

Q2=(P2-1+A2)×i=(468.2+600)万元×17.05%=182.13万元

计算第三年借款利息：

P3-1=(468.2+600+182.13)万元=1250.33万元

A3=500万元

Q3=(P3-1+A3)×i=(1250.33+500)万元×17.05%=298.43万元

计算第四年借款利息：

P4-1=(1250.33+500+298.43)万元=2048.76万元

A4=300万元

Q4(P4-1+A4)×i=(2048.76+300)万元×17.05%=400.46万元

则方案二建设期总利息额为：

Q乙总=(68.2+182.13+298.43+400.46)万元=949.22万元

方案三：实际利率

计算第一年借款利息：

P1-1=0

A1=400万元

Q1=(P1-1+A1)×i=(0+400)万元×17.07%=68.28万元

计算第二年借款利息：

P2-1=(400+68.28)万元=468.28万元

A2=600万元

Q2=(P2-1+A2)×i=(468.2+600)万元×17.07%=182.36万元

计算第三年借款利息：

P3-1=(468.28+600+182.36)万元=1 250.64万元

A3=500万元

Q3=(P3-1+A3)×i=(1250.64+500)万元×17.07%=298.83万元

计算第四年借款利息：

P4-1=(1250.64+500+298.83)万元=2049.47万元

A4=300万元

Q4=(P4-1+A4)×i=(2049.47+300)万元×17.07%=401.06万元

则方案三建设期总利息额为：

Q丙总=(68.28+182.36+298.83+401.06)万元×(1-5.5%)=898.25万元

将3种方案按照金额排序，确定方案一为最优方案。

2．因为每年计息一次，所以实际利率与名义利率相等。

i=17%

计算第一年借款利息：

P1-1=0

A1=400万元

Q1=(P1-1+A1/2)×i=(0+400/2)万元×17%=34万元

计算第二年借款利息：

P2-1=400万元

A2=600万元

Q2=(P2-1+A2/2)×i=(400+600/2)万元×17%=119万元

计算第三年借款利息：

P3-1=1000万元

A3=500万元

Q3=(P3-1+A3/2)×i=(1000+500/2)万元×17%=212.5万元

计算第四年借款利息：

P4-1=1500万元

A4=300万元

Q4=(P4-1+A4/2)×i=(1500+300/2)万元×17%=280.5万元

则建设期总利息额为：

(Q总=(34+119+212.5+280.5)万元=646万元

单项选择题

2014年9月甲公司销售产品取得含增值税价款117000元，另收职包装物租金7020元。已知増值税税率为17%。甲公司当月该笔业务増值税销项税额的下列计算中，正确的是（）。

A.117000×（1＋17%）×17%＝23271.3元

B.（117000＋7020）÷（1＋17%）17%＝18020元

C.117000×17%＝19890元

D.（117000＋7020）×17%＝21083.4元
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阅读理解

阅读理解。

     Beauty has always been regarded as something praiseworthy.Almost everyone thinks attractive

people are happier and healthier,have better marriages and have more respectable occupations.

Personal consultants give them better advice for finding jobs.Even judges are softer on attractive

defendants(被告)．But in the executive circle,beauty can become a liability.

While attractiveness is a positive factor for a man on his way up the executive ladder,it is harmful

to a woman.

     Handsome male executives were thought as having more integrity than plainer men；effort and

ability were thought to account for their success.

     Attractive female executives were considered to have less integrity than unattractive ones their

success was attributed not to ability but to factors such as luck.

     All unattractive women executives were thought to have more integrity and to be more capable

than the attractive female executives.Interestingly,though,the rise of the unattractive overnight successes

was attributed more to personal relationships and less to ability than that of attractive overnight

successes.

     Why are attractive women not thought to be able?An attractive woman is thought to be more feminine

and an attractive man more masculine(有男子气概的)than the less attractive ones.Thus,an attractive

woman has an advantage in traditionally female jobs,but an attractive woman in a traditionally masculine

position appears to lack the"masculine"qualities required.

     This is true even in politics."When the only clue is how he or she looks,people treat men and women

differently,"says Anne Bowman,who recently published a study on the effects of attractiveness on

political candidates.She asked 125 undergraduate students to rank two groups of photographs,one

of men and one of women,in order of attractiveness.The students were told the photographs were

of candidates for political offices.They were asked to rank them again,in the order they would vote

for them.

     The results showed that attractive males utterly defeated unattractive men,but the women who had

been ranked most attractive invariably received the fewest votes.

1．The underlined word "liability"(in Para.1)most probably means "________"．

A．misfortune  

B．instability

C．disadvantage  

D．burden

2．In traditionally female jobs,attractiveness________.

A．reinforces(加强)the feminine qualities required

B．makes women look more honest and capable

C．is of primary importance to women

D．often enables women to succeed quickly

3．Bowman's experiment reveals that when it comes to politics,attractiveness________.

A．turns out to be an obstacle to men

B．affects men and women alike

C．has as little effect on men as on women

D．is more of an obstacle than a benefit to women

4．It can be inferred from the passage that people's views on beauty are often________.

A．practical  

B．prejudiced

C．oldfashioned  

D．pessimistic

5．The author writes this passage to________.

A．demand equal rights for women

B．emphasize the importance of appearance

C．discuss the negative aspects of being attractive

D．give advice to jobseekers who are attractive
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