问题 单项选择题

某生产性建设项目,折算到第1年年末的投资额为4800万元,第2年年末的净现金流量为1200万元,第3年年末为1500万元,自第4年年末开始皆为1600万元,直至第10年寿命期结束。

在进行工程经济分析时,下列项目财务评价指标中,属于动态评价指标的是( )。

A.投资收益率

B.偿债备付率

C.财务内部收益率

D.借款偿还期

答案

参考答案:C

解析: 投资收益率、偿债备付率和借款偿还期都属于静态评价指标,财务内部收益率属于动态评价指标。

问答题 案例分析题
单项选择题

In the United States, the first day nursery was opened in 1854. Nurseries were established in various areas during the (91) half of the 19th century; most of (92) were charitable. Both in Europe and in the U. S. , the day-nursery movement received great (93) during the First World War, when (94) of manpower caused the industrial employment of unprecedented numbers of women. In some European countries nurseries were established (95) in munitions (军火)plants, under direct government sponsorship. (96) the number of nurseries in the U.S. also rose (97) , this rise was accomplished without government aid of any kind. During the years following the First World War, (98) , Federal, State, and local governments gradually began to exercise a measure of control (99) the day nurseries by (100) them and by inspecting and regulating the conditions within the nurseries.
The (101) of the Second World War was quickly followed by an increase in the number of day nurseries in almost all countries, as women were (102) called upon to replace men in the factories. On this (103) the U. S. government immediately came to the support of the nursery schools, (104) $6,000,000 in July, 1942, for a nursery school program for the children of working mothers. Many States and local communities (105) this Federal aid. By the end of the war, in August, 1945, more than 100,000 children were being cared (106) in day-care centers receiving Federal (107) Soon afterward, the Federal government (108) cut down its expenditures for this purpose and later (109) them, causing a sharp drop in the number of nursery schools in operation. However, the expectation that most employed mothers would leave their (110) at the end of the war was only partly fulfilled.

A.formulating

B.labeling

C.patenting

D.licensing