问题 单项选择题

A公司有甲、乙两个项目可以选择,甲项目的初始投资额为6000万元,项目的有效期为5年,每年现金净流量为2200万元。乙的初始投资额为10000万元,项目的有效期限也是5年,每年现金净流量为3500万元。两个项目均在当年一次投入完工并产生经济效益,资金成本为10%,项目到期均无残值。

甲、乙两个项目的内涵报酬率( )。

A.甲项目大于乙项目

B.乙项目大于甲项目

C.甲项目等于乙项目

D.不能确定

答案

参考答案:A

解析: 甲乙两方案投资报酬率均大于10%,运用逐步测试法进行计算,选答案A。

阅读理解
阅读理解。
    Your computer has been playing music for years, one CD at a time. Now hundreds of songs can be
stored in your PC if they' re in the MP3 format (格式).
     What is it?
    MP3 compressed(压缩) music into small computer files. You may download MP3 music
several ways: Music can be downloaded from websites that have turned wide music libraries
into MP3. Once MP3 music is on your PC's hard drive, you can play it through your computer's
speakers, "burn" it onto blank CDs or swap(交换) MP3 files with friends using e -mail.
     How much?
     Software needed to play and convert MP3 music is often free. Compact portable MP3 players
start at around $ 40 and can hold hundreds of songs. A blank CD on which you can record music
costs about a dollar.
     Advantages  
    MP3 turns your home PC into a jukebox(自动唱机) . Small MP3 players are the size of a deck
of cards(一副牌), making it easy to take hundreds of songs with you.  
    Disadvantages 
    
You may find that some websites only allow you to listen but you can't download music. Others
let you download music but can't be copied to MP3 players. And a growing number of new CDs
make it impossible to copy songs to a computer.

1. How can you get MP3 music?
A. By turning your home PC into a jukebox.    
B. By taking your own music or songs with you.
C. By copying songs to a PC through the speakers.
D. By downloading from websites, which have turned music libraries into MP3.
2. What is the closest meaning of the underlined word "burn"?
A. Copy.      
B. Play.        
C. Store.        
D. Change.
3. Which is NOT true according to the passage?
A. MP3 music is often free.
B. MP3 music can be "burned" onto blank CDs or be swapped with friends by e -mail.
C. MP3 music can be taken along while traveling.
D. A growing number of new CDs make it possible to copy songs to a computer.
4. How much will you pay for a compact portable MP3 player?
A. Free.                    
B. At least 10 dollars.    
C. About forty dollars.        
D. About a dollar.
5. How many disadvantages of MP3 can we see from the passage?
A. 2          
B. 3          
C. 4        
D. 5
单项选择题