名义货币需求决定于( )
A．货币供应量
B．货币流通速度
C．社会分工发展程度
D．信用经济、信用制度发展水平
参考答案：A
解析： 主要考查的知识点为名义货币需求。
[要点透析] 名义货币需求与货币价值按同一比例呈不同方向变动，货币价值与物价成反比；物价水平又与货币供应量作同一比例、同一方向变动，即货币量增加一倍，物价就上涨一倍，或翻一番。因此，货币供应量成为名义货币需求的决定因素。
On 31 December 2003, Zapp Company executed a 12-year lease with annual payments of $ 900000 beginning 31 December 2004, for factory equipment. The economic life of the equipment was 18 years. The interest rate implicit in the lease was eight percent. Zapp’ s incremental borrowing rate was 11 percent. Zapp may purchase the equipment at the end of the lease at the then-current fair market value of the equipment. The fair market value of the equipment at the inception of the lease was $ 8000000. Zapp’ s Income Statement for the year ended 31 December 2004, is as follows (note that this statement is prepared under the assumption that the factory equipment lease was a capital lease) :
| Sales | $ 22000000 |
| Cost of Goods Sold | ( 9000000 ) |
| Gross Profit | 13000000 |
| Depreciation on Lease | (565206) |
| Other Depreciation | ( 2900000 ) |
| Sales and Administration | (2600000) |
| Operating Profit | 6934.794 |
| lnterest Expense on Lease | (542838) |
| Other Interest Expense | ( 1900000 ) |
| Income Taxes | ( 2000000 ) |
| Net Income | $ 2491956 |
A. decrease from 11.33 percent to 9.67 percent.
B. increase from 11.33 percent to 15.42 percent.
C. increase from 11.33 percent to 12.27 percent.