问题 单项选择题

因为你在学校里学的是金融专业,你被请来参加你们公司的项目选择过程。项目选择委员会 * * 请你描述项目选择的程序和各种可能的方法。你知道如果一个项目的成本超过利润,机构一般就不会批准。因此,你建议采用按现值计算现金流量的方法。这种方法在一定程度上基于这样一个经济理论,即,今天的一美元一般比一年后的一美元更有价值。应用这种方法,当以下哪种情况发生时项目是可接受的()?

A.项目生命周期的所有估计的现金流量的净现值的总和等于利润

B.流入的净现值比流出的净现值大一定的数量或比例

C.所有未来期望的现金流量总现值除以开始的现金投入大于1

D.回报期在项目的第二年

答案

参考答案:B

解析:这个折现的现金流量法或现会晤法通过按照要求的回报率进行折现来决定全部现金流量的净现值。通货膨胀的影响也可以被考虑其中。因为主要的现金流出就是项目的初始投资,所以在项目生命周期的早期净现金流量通常是负值。如果项目取得成功,现金流量就会变成正值。{开始}梅雷迪斯和曼特尔2000,48-49。

阅读理解

Summer school is something a kid will never forget. For some, it's a way to advance past their classmates. For most, summer school is a requirement in order to graduate with their classmates. I can remember being forced into taking a summer school course. It was not the school that forced me into this awkward situation, it was my mother.

I was a 16-year-old kid in a new school. My school did not offer summer courses so I had to take my course at an alternative school in the city. It was an experience I will never forget. I was not concerned with making friends. I was there to get credit(学分)for a course that I should have received for the previous semester. It was my doing that landed me in the situation and it was important that I understood this.

The fees were the lowest but the experience was amazing. I enjoyed I didn’t miss the day. The course was from Monday to Friday for an entire month. I passed the course with an A. I was thrown into an awkward situation but actually enjoyed it. My friends didn't even know I took the course. Most of them were still sleeping by the time my course ended each day.

Awkward situations are so important for personal growth. This situation made me feel more independent. I made friends. I finally understood what sacrifice and hard work were all about. While attending college, I remembered how much I enjoyed summer school and I chose to take summer school in my first three years of college. Some kids get pushed too much but some don't get pushed enough. I was never pushed enough.

Enable your children to struggle for success. If your child needs summer school you explain to them why it's important. Some parents are surprised by the situation and may want to be more involved in their children’s education. Follow through and follow up.

小题1:Most students go to the summer school in order to ____.

A.find good jobs

B.become top students in their class

C.have a chance to make more friends

D.graduate successfully on time小题2:What made the author go to summer school for the first time?

A.What he had done.

B.His mother's wish.

C.His own requirement.

D.Study competition.小题3:Which of the following was NOT the benefit got by the author through attending summer school?

A.It helped him get rid of bad habits.

B.It helped him make new friends.

C.It helped him understand what sacrifice and hard work were.

D.It increased his independence.小题4:From the last paragraph we can learn that the author _______.

A.does not like summer school at all even though it is useful

B.thinks summer school is unnecessary for children

C.encourages parents to make their children attend summer school

D.is against forcing children to attend summer school

单项选择题