问题 单项选择题

在计算企业资本成本时,相关的资本成本是( )。

A.已经筹集资金的历史成本
B.未来增量资金的边际成本
C.已经筹集资金的边际成本
D.未来增量资金的历史成本

答案

参考答案:B

解析:在计算企业资本成本时,每一种资本成本应当是当前或预期的资本成本,因为资本成本的主要用途是决策,而决策总是面向未来的。因此,相关的资本成本是未来的增量资金的边际成本,而不是已经筹集资金的历史成本,故正确答案为B。

阅读理解

阅读理解。

     Happiness is for everyone. You don't need to care about those people who have beautiful

houses with large gardens and swimming pools or those who have nice cars and a lot of money

and so on. Why? Because those who have cars may want to walk on the country roads in their

free time.

     In fact, happiness is always around you if you put your heart into it. When you are in trouble

at school, your friends will help you. When you study hard at your lessons, your parents are always

taking good care of your life and your health. When you get success, your friends will say congratulations

to you. When you do something wrong, people around you will help you to correct it. And when you

do something good to others, you will feel happy, too. All these are your happiness. If you notice a bit

of them, you can see that happiness is always around you.

     Happiness is not the same as money. It is a feeling of your heart. When you are poor, you can also

say you are very happy, because you have something else that can't be bought with money. When you

meet with difficulties, you can say loudly you are very happy, because you have more chances to

challenge yourself. So you can not always say you are poor and you have bad luck. As the saying goes,

life is like a revolving (旋转) door. When it closes, it also opens. If you takes every chance you get,

you can be a happy and lucky person.

1.Those who have big houses may often feel _____. [ ]

A. happy

B. lonely

C. free

D. excited

2. When you fall down in a P.E.class, both your teacher and your classmates will _____.[ ]

A. laugh at you

B. play jokes on you

C. quarrel with you

D. help you up

3. What will your friend say to you when you make great progress? [ ]

A. Oh, so do I

B. Congratulations

C. Good luck

D. It's just so-so

4. Which idea is not right according to the passage? [ ]

A. People who have cars would never like to walk in the open air.

B. You can get help from others when you make mistakes.

C. You can still be a happy person even if you have little money.

D. Happiness is always around you though difficulties come towards you.

5. Which of the following is this passage about? [ ]

A. Bad luck

B. Good luck

C. Happiness

D. Life

单项选择题