对某一投资项目分别计算总投资收益率与净现值，发现总投资收益率小于行业基准投资收益率，但净现值大于零，则可以断定( )。
A．该方案不具备财务可行性，应拒绝
B．该方案基本具备财务可行性
C．仍需进一步计算净现值率再作判断
D．仍没法判断
参考答案：B
解析： 本题考核项目投资方案可行性的评价标准。总投资收益率是辅助指标而净现值是主要指标。当主辅指标的结论发生矛盾时，只要主要指标表明该项目可行，则项目基本可行。
| 根据短文内容完成下列表格，并将完整单词写在答题卡对应题号的横线上。(每空一词) | ||||||||||||
| Photography is about taking photographs. In 1826, a Frenchman named Niepce needed pictures for his business. But he was not a good artist. So he invented a very simple camera. He put it in a window of his house and took a picture of his garden. That was the first photograph. The next important date in the history of photograph was 1837. That year, Daguerre, another Frenchman, took a picture of his studio. He used a new kind of camera and a different process. In his pictures, you could see everything very clearly, even the smallest details. This kind of photograph was called a daguerreotype.Soon, other people began to use Daguerre’s process. Travelers brought back daguerreotypes from all around the world. People photographed famous buildings, cities and mountains. In about 1840, the process was improved. The photographers could take pictures of people and moving things. The process was not simple. The photographers had to carry lots of films and processing equipment(设备). But this did not stop the photographers, especially in the United States. Mathew Brady was a well-known American photographer. He took many pictures of famous people. The pictures were unusual because they were very life-like and full of personality. Brady was also the first person to take pictures of war. His 1862 Civil War pictures showed dead soldiers and destroyed cities. They made the war seem more real and more terrible. In the 1880s, new inventions began to change photograph. Photographers could buy  films readymade in rolls(卷). So they did not have to make the film themselves. Also, they did not have to process(冲洗) the film at once. They could bring it back to their st  udios and develop it later. They did not have to carry lots of equipment. And finally, the invention of the small hand-held camera made photography less expensive. Photography is also a form of art. Some photographs were not just copies of the real world. They showed ideas and feelings, like other art forms. | ||||||||||||
Title: The 1 of Photography | ||||||||||||
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