问题 单项选择题

小赵大学本科毕业时找到一份年薪5万元的工作,同时被某大学研究生院录取。就读研究生每年学费3万元(共两年)。小赵放弃工作而选择了读研,他通过贷款来支付所需费用。贷款6万元,每年年初银行划转3万元至指定账户,年利率为6%,在校期间不计息,毕业后于每年年末按等额本息方式还款5年。如果小赵研究生毕业后还可工作35年,每年年薪8万元,那么用精算法进行估算,小赵读研这项教育投资的年内部报酬率是()

A.12.93%

B.19.60%

C.23.47%

D.27.84%

答案

参考答案:B

解析:

毕业后前5年每年还款额为:6i,5n,6PV,0FV,PMT=-1.4244万元。

各时点的现金流状况:0CF0,5 CHS CFj,2Nj,(-1.4244+3)CFj,5Nj,3CFj,30Nj,f IRR=19.5992%。

(注:小赵读研究生两年学费是从银行贷款,从银行直接划转到学校指定账户,上学期间他实际并没有学费支出,而是毕业后5年才还助学贷款。)

使用金拐棍软件操作步骤如下:

第一步:计算毕业后前5年每年还款额。

第二步:将各时点的现金流状况代入金拐棍。

填空题
完形填空

根据汉语完成句子。(请将答案写在答题卡上相应番号的横线上,一空一词。)

小题1:他昨天声称看见一个黑黑的、圆圆的动物在水中快速游动。

He __________ to have seen a round black creature __________ quickly through the water yesterday.

小题2:他们说水温这样低的湖泊不可能生存有体形如此巨大的动物。

They say that the __________ lake is __________ to be able to __________ such large living creatures.

小题3:当急流穿过两英里高的峡谷时,峡谷变窄了,只有350英尺。

The gorge __________ __________ 350 feet as the river rushes through the two-mile-high mountains.

小题4:块块巨石形象各异,条条之流流淌着传说,座座小山承载着过往。

Every rock looked like a person or animal, every stream that joined the river __________ its legend, and every hill was __________ __________ the past.

小题5:远山上写着20英尺见方的汉字:“建造山峡大坝,开发长江资源”。

On a distant mountain was a sign __________ 20-foot __________. “Build the Three Gorges Dam, Exploit the Yangtze River,” it __________.

小题6:你永远想不到她。一个人带大五个孩子所遇到的困难。

You can never imagine the difficulty she had __________ up five children all by herself.

小题7:这也导致了大量的美语单词和结构传入英国英语。

It has also __________ __________ lots of American words and structures __________ into British English.

小题8:对于美国人来说,情况稍微好些,这多亏了一位叫诺亚.韦伯斯特的人,一位1778年毕业于耶鲁大学的教师。

For Americans things are a little bit easier, __________ __________ the work of Noah Webster, a teacher who __________ from Yale University in 1778.

小题9:萧伯纳有这样的评论:英国及美国这两个国家被共同的语言所区分。

Gorge Bernard Shaw made the famous __________ __________ the British and The Americans are two nations divided by a common language.

小题10:两个国家境内的口音差异可能和两国之间的口音差异一样大。

There is probably __________ much __________ of pronunciation __________ the two countries as __________ them.

小题11:在旅游界有一种说法:所有游客都被敲竹杠。

There is a saying in the travel trade __________ all tourists are __________ __________.

小题12:《初级拼写》建议简化英语单词的拼写。

The Elementary Spelling Book suggested __________ the spelling of English words.