An analyst does research about pro forma net income and gathers the following information about a company for 2011 (in millions):
| Gross profit | $360 |
| Selling, general, and administrative expenses | $140 |
| Operating income | $220 |
| Interest expense | $40 |
| Eamings before taxes | $180 |
| Taxes (30% tax rate) | $30 |
| Net income | $126 |
A. $141 million.
B. $143 million.
C. $156 million.
参考答案：B
解析：
[$360×(1+12%)-$140×(1+12%)-$40×(1+5%)]×(1-30%)=$143。
Everybody wants a new start for a new school year. So, students often go back-to-school shopping. They buy school things and shoes. But, the story is not so easy. "Mum, I want this pair of shoes!" "Dear! Those are 900 yuan! That is too __16___ !" "But all the boys in my class wear this brand (牌子)!" So the real story is: Kids___17____to catch up with school fashion. Chinese students __18__ uniforms at school. Parents think all the kids look the same, but kids know the differences. The "rich" kids wear amazing watches, ride good 19__and use cool pencil cases. They show off their expensive things to 20__ kids. Then everyone else wants them too. For example, some "rich" kids use a pencil box that _21_1,000 yuan! It not only holds pencils, but also has a thermometer (温度计), a compass (指南针), a music box and even games in it! But think about it. Do you really need ____22___ a special pencil box? What can you do with a compass or a thermometer in class? They only distract (分散注意) you. As for these "rich" kids, they are not rich at all. 23__ parents buy them all their school things. They may have an advantage now, but it won’t last forever. If you want to show off __24__ money you have, you have to make it yourself first. So, study hard. You will get a great job in the future. Parents should also learn __25___to refuse their kids’ demands (要求). They should tell their kids: as students, what is really important is not school fashion but good school grades.
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