问题 单项选择题

《大武》乐章《周颂•赉》篇是以()的口吻来唱的。

A、周文王

B、周武王

C、周昭王

D、周穆王

答案

参考答案:B

问答题

甲公司属于商业企业,2005年度财务报表的有关数据如下表:

销售收入5 000
长期资产折旧与摊销费用300
营业利润375
利息支出62.5
税前利润312.5
所得税(税率20%)62.5
税后利润250
分出股利(股利支付率50%)125
收益留存125
期末股东权益(500万股)625
期末负债625
期末总资产1 250
  该公司2005年的资本支出为400万元,2005年的营业流动资产增加100万元,针对以下互不相干的问题进行回答:
  (1)假设甲公司在今后可以维持2005年的经营效益和财务政策,且不增发股票,净投资增长率与销售增长率一致,请依次回答下列问题:
  ①2006年的预计销售增长率是多少
  ②今后的预期股利增长率是多少
  ③假设甲公司2005年年末的股价是18元,股权资本成本是多少
  ④假设甲公司可以按2005年的平均利率水平在需要时取得借款,其加权平均资本成本是多少(资本结构权数以账面价值为基础)
  ⑤企业每股股权价值为多少,并判断公司当前的股价是高估还是低估
  (2)假设商业上市公司中,增长率、股利支付率和风险与甲公司类似的有6家,它们的市盈率如下表所示,请依次回答下列问题:  
公司名称实际市盈率预期增长率
A14.47%
B24.311%
C15.212%
D49.322%
E32.117%
F33.318%

①确定修正的平均市盈率;
②利用修正比率法确定甲公司的股票价值;
③利用股价平均法确定甲公司的股票价值;
④判断甲公司的股价被市场高估了还是低估了

完形填空
完形填空。
     When I was 18, one morning, my father told me to drive him into a town, about 18 miles away. I had
just learned to drive, so I  1  with pleasure. First we came to the town. Then I took the car to a nearby garage
(汽车修理厂) to have it  2  and promised (答应) to pick Dad up at 4 P.m.. Because I had a few  3  to spend,
I decided to go to the  4 . However.I became so interested in the films that I forgot the  5 . When the last film
finished, it was 6 o'clock.
     I was afraid Dad would be  6  and never let me drive again, so I drove back  7  to meet Dad and made an
excuse for my being late. I'll never forget the  8  he gave me
      "I'm disappointed (失望的) that you feel you  9  lie (说谎) to me, Jack. I'm angry, not with you but with
myself. I have failed  10  I've brought up (抚养) a son who can not even  11  the truth to his own father. I'm
going to  12  home now and think seriously about where I have gone wrong all these years."
     Dad began walking along the road. I begged  13 , telling him how drove  14  him for 18 miles, at a speed
of 5 miles an hour. It was the most  15  lesson. I have never lied to him ever since.
( )1. A. said       
( )2. A. repaired   
( )3. A. weeks      
( )4. A. restaurant 
( )5. A. time       
( )6. A. glad       
( )7. A. slowly     
( )8. A.  laugh  
( )9. A. will       
( )10.A. though     
( )11. A. talk      
( )12. A. drive     
( )13. A. by the way
( )14. A. behind    
( )15. A. difficult 
B. agreed      
B. stopped     
B. days        
B. supermarket 
B. car         
B. angry       
B. quietly     
B.  cry     
B. have to     
B. if          
B. speak       
B. walk        
B. all the way 
B. before      
B. interesting 
C. answered      
C. produced      
C. hours         
C. cinema        
C. garage        
C. kind          
C. easily        
C. look      
C. would         
C. because       
C. say           
C. run           
C. in the same way
C. with          
C. forgetful     
D. replied           
D. locked            
D. minutes           
D. bookshop          
D. place             
D. polite            
D. quickly           
D. smile         
D. used to           
D. when                               
D. tell              
D. ride              
D. in a different way
D. in front of       
D. successful