影响企业创造价值的因素有三个：投资资本回报率、资本成本以及增长率，下列说法不正确的是( )。
A．投资资本回报率反映企业的盈利能力，由投资活动决定
B．资本成本用加权平均资本成本计量，反映权益投资人和债权人的期望值
C．增长率用预期增长率计量，由外部环境和企业的竞争能力决定
D．增长率的高低不能决定企业是否创造价值，但可以决定企业是否需要筹资
参考答案：A
解析： 投资资本回报率反映企业的盈利能力，由投资活动和运营活动决定。
第二节摘录信息（共10小题；每小题1分，满分10分） 阅读下面短文，根据所读内容在文后的空格里填上适当的单词或短语。注意：每空不超过三个单词。 My name is Jane. My job is to write stories and newsletters for a magazine. My hobby is traveling and I hope to visit Great Britain one day. I’d like a pen-pal from London, who is interested in discussing the differences between Europe and Asia. I love listening to pop music and playing football. I’m Manuel. I’m a businessman and have a large company with many workers and clerks. I’d like to find a pen-pal who is also a businessman and lives in North America. I like using the Internet. I am working in a university. I speak English, French and Russian. My family name is Jackson but my students usually call me Sarah. I’d like a pen-pal who is fond of language learning working in Oxford University. I don’t like using computers for learning and I believe that true language can only happen in a classroom. I’m Peter and interested in the differences between East Europe and North America. I love riding my horse and listening to jazz. I usually get up at 7 o’clock and go to school around 7:30 in the morning. I want to find a pen-pal who has the same interest as me living in Sydney. Cindy is my first name. I’m working in a travel agency. Sometimes I am called Mr. Guide as I am working. I’d like to find a pen-pal who comes from Europe. I like playing the piano and listening to jazz. I’m interested in history, but I don’t like to discuss languages.
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