甲公司现金收支状况比较稳定，预计全年(按360天计算)需要现金150_爱下问搜题

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问题单项选择题

甲公司现金收支状况比较稳定，预计全年(按360天计算)需要现金150000元，现金与有价证券的转换成本为每次600元，有价证券的年利率为5%。甲公司最佳现金持有量持有现金的总成本为( )元。

A．1500
B．3000
C．2000
D．5000

答案

参考答案：B

解析：最佳现金持有量=[*]
全年现金转换成本=(150000/60000)×600=1500(元)
全年现金持有机成本=(60000/2)×5%=1500(元)
持有现金的总成本=1500+1500=3000(元)。

完形填空

As a child, I was truly afraid of the dark and of getting lost; these fears were very real and caused me some uncomfortable moments.
Maybe it was the strange 26 things looked and sounded in my familiar room at night that 27 me so much. There was never total 28 , but a streetlight or passing car lights 29 clothes hung over a chair take on(呈现) the 30 of a wild animal. Out of the corner of my 31 , I saw the curtains seem to move when there was no 32 . A tiny sound in the floor would seem a hundred times louder than in the daylight. My 33 would run wild, and my heart would beat fast. I would 34 very still so that the “enemy” would not discover me.
Another of my childhood fears was that I would get lost, 35 on the way home from school. Every morning I got on the school bus right near my home .That was no 36 . After school, 37 , when all the buses were 38 up along the street, I was afraid that I’d get on the wrong one and be taken to some 39 neighborhood. On school or family trips to a park or a museum, I wouldn’t let the leaders out of my 40 .
Perhaps one of the worst fears 41 all I had as a child was that of not being liked or 42 by others. Being popular was so important to me 43 , and the fear of not being liked was a 44 one.
One of the processes(过程) of growing up is being able to 45 and overcome(克服) our fears. Understanding the things that frightened us as children helps us achieve greater success later in life.

C．imagination

单项选择题

审计组对审计中发现的问题，可（）向被审计单位和个人提出改进建议。

A.随时

B.在实施审计后

C.在审计征求意见时

D.在下发审计意见时