问题 阅读理解

阅读理解。

    Scientists recently found three kinds of animals living two smiles at the bottom of the Mediterranean Sea

(地中海). Their small bodies have many cells-each about the size of a large sand-but they are animals. The

most exciting thing about these creatures, is that they don't seem to need oxygen to live.

    What biologists know about life so far is that only one-celled (单细胞) animals can live in spaces that have

no oxygen, and those animals who have many cells can visit these places, but cannot live there. These newly-

found creatures could change that idea.

    The animals live in a super-salty lake under the Mediterranean Sea. It may seem strange to think of a lake

under the sea, but the water in the lake is so salty that it cannot mix with the seawater above it, and the water

in the lake is even saltier than normal seawater. Ordinary seawater has oxygen in it-which allows animals like

fish to live-but the water in the lake doesn't have oxygen.

     Finding animals down there is surprising. The scientists at first thought they were the bodies of dead

animals floating (漂浮) into the lake from somewhere else. But later, they found "these dead bodies" appeared

to be alive. Some of these animals had eggs, which suggests they were reproducing (繁殖); and their old skins

suggest that they had lived there long enough to grow. But scientists still don't know how the animals live

without oxygen. More studies are needed, and maybe biologists will need to rethink (重新考虑) what they

know about animals.

1. At the bottom of the Mediterranean Sea, the scientists found _____. [ ]

A. many one-celled animals

B. three kinds of living animals

C. some dead animals bodies

D. animals that look like fish

2. What is special about the super-salty lake? [ ]

A. The lake water doesn't mix up with the seawater above.

B. Animals with many cells began to live in the lake.

C. The water in the lake has much more oxygen.

D. The water in the lake has different colours.

3. What can we infer from the text? [ ]

A. The lake under the Mediterranean attracts many visitors.

B. The animals in the super-salty lake catch scientists' attention.

C. One-celled animals may lay eggs to reproduce.

D. More animals can be found in the super-salty lake.

答案

1-3: BAB

问答题

为提高生产效率,南方公司拟对一套尚可使用5年的设备进行更新改造,新旧设备的替换将在当年内完成(即更新设备的建设期为0),不涉及增加流动资金投资,采用直线法计提设备折旧,适用的企业所得税税率为25%。相关资料如下;
资料一:已知旧设备的原始价值为30万元,截止当前的累计折旧为15万元,对外转让可获变价收入16万元,预计发生清理费用1万元(用现金支付)。如果继续使用该旧设备,到第五年末的预计净残值为9000元。
资料二:该更新改造项目实施方案的资料如下:购置一套价值65万元的A设备替换旧设备,该设备预计到第五年末回收的净残值为5万元。使用A设备可使企业第一年增加经营收入11万元,增加经营成本2万元,在第2~4年内每年增加营业利润10万元;第五年增加经营净现金流量11.4万元;使用A设备比使用旧设备每年增加折旧8万元。经计算得到该方案的以下数据:按照14%折现率计算的差量净现值为14940.44元,按16%计算的差量净现值为-7839.03元。
资料三:已知当前企业投资的风险报酬率为4%,无风险报酬率为8%。有关的资金时间价值系数如下:

项目(F/A,i,5)(P/A,i,5)(F/P,i,5)(P/F,i,5)
10%6.10513.79081.61050.6209
12%6.35293.60481.76236.5674
14%6.61013.43311.92540.5194
16%6.87713.27732.10030.4761
要求:
(1)根据资料一计算与旧设备有关的下列指标:
①当前旧设备折余价值;
②当前旧设备变价净收入。
(2)根据资料二的有关资料和其他数据计算:
①更新设备比继续使用旧设备增加的投资额;
②经营期第1年总成本的变动额;
③经营期第1年营业利润的变动额;
④经营期第1年因更新改造而增加的净利润;
⑤经营期2~4年每年因更新改造而增加的净利润;
⑥第5年回收新固定资产净残值超过假定继续使用旧固定资产净残值之差额;
⑦按简化公式计算的甲方案的增量净现金流量(△NCFt)。
(3)根据资料三计算企业期望的投资收益率。

判断题