问题 问答题

某工业项目计算期15年,建设期3年,第4年投产,第5年开始达到生产能力。

(1)建设投资(不含建设期利息)8000万元,全部形成固定资产,流动资金2000万元。建设投资贷款的年利率为6%,建设期间只计息不还款,第4年投产后开始还贷,每年付清利息并分10年等额偿还建设期利息资本化后的全部借款本金。投资计划与资金筹措表,见表1-1。

(2)固定资产平均折旧年限为15年,残值率5%。计算期末回收固定资产余值和流动资金。

(3)销售收入、销售税金及附加和经营成本的预测值见表1-2,其他支出忽略不计。

(4)税后利润分配包括法定盈余公积金、公益金、应付利润和未分配利润。法定盈余公积釜按税后利润的10%计算,公益金按税后利润的5%计算,还清贷款前应付利润按税后利润扣除法定盈余公积金、公益金和用于还款的未分配利润后的余额计算,还清贷款后按税后利润扣除法定盈余公积金、公益金后的80%计算。各年所得税税率为33%。

问题

编制借款偿还计划表。

答案

参考答案:

第1年建设期贷款利息=(年初贷款本息累计+本年贷款额12)×年利率

=(0+1000/2)×6%=30(万元)。

第2年建设期贷款利息=(1000+30+2000/2)×6%=121.8(万元)。

第3年建设期贷款利息=(1000+30+2000+121.8+1000/2)×6%=219.11(万元)。

建设期贷款利息=30+121.8+219.11=370.91(万元)。

回收固定资产余值=固定资产原值(含建设期贷款利息)-累计折旧

=8000+370.91-530.16×12

=2008.99(万元)。

编制借款偿还计划表,见表1-3。

完形填空
完形填空。
     We were a group of people who took the bus to work every day. One of the   1   was a small old man
who took the bus to the centre for senior citizens every morning. He always   2   behind the driver. No one
ever paid much   3   to him.   
     But one July morning he said good morning to the driver and   4   at others. The driver nodded. The rest
of us were   5   as usual.   
    The next day, the old man got on the bus and said in a loud voice, "A very good   6   to you all!" Some of
us looked up,   7  , and said "Good morning". From then on, he said good morning to us every day and we
began to   8   to each other.  
    One morning he had some flowers in his hand. The driver turned around   9   and asked:"Have you got
yourself a girlfriend, Charlie?" We never got to know if his name was really "Charlie",  10  he nodded shyly
and said  11 . People whistled and clapped at him. Charlie bowed and waved the flowers before he sat down
on his seat. Every morning after that Charlie always  12  a flower.  
    The summer went by, and autumn was closing in until one morning Charlie wasn't  13  at his usual stop.
And he wasn't there the next day and the day after that. What might have  14  to him? When we came nearer
to the centre for senior citizens, a woman  15  the driver to wait a moment. We all  16  our breath when she
went to the door.  
    Yes, the staff said, they knew  17  we were talking about. The elderly gentleman was fine, but one of his
very close friends had died at the weekend. They  18  him back on Monday.   
    The next Monday Charlie got on the bus, all of us who he had brought  19  to in that summer sat with a 
 20  in our hands.
( )1. A. passengers 
( )2. A. hid      
( )3. A. interest  
( )4. A. called    
( )5. A. upset    
( )6. A. trip      
( )7. A. worried  
( )8. A. introduce 
( )9. A. politely  
( )10. A. but      
( )11. A. sorry    
( )12. A. bought    
( )13. A. walking  
( )14. A. sent      
( )15. A. ordered  
( )16. A. tears    
( )17. A. where    
( ) 18. A. kept      
(     )19. A. happiness 
(     )20. A. letter    
B. drivers 
B. sat    
B. energy  
B. laughed 
B. silent  
B. meal    
B. tired  
B. admit  
B. proudly 
B. so      
B. yes    
B. found  
B. arriving
B. happened   
B. invited 
B. flowers 
B. when    
B. got    
B. luck    
B. flower  
C. friends  
C. shouted  
C. attention 
C. pointed  
C. excited  
C. morning  
C. moved    
C. talk      
C. carefully   
C. until    
C. thanks    
C. brought  
C. greeting  
C. spoken    
C. asked    
C. hands    
C. who      
C. looked    
C. concern  
C. card      
D. workers     
D. slept       
D. expectation 
D. smiled      
D. bored       
D. time        
D. surprised   
D. write       
D. smilingly   
D. as          
D. hello       
D. wore        
D. waiting     
D. regarded                   
D. promised    
D. breath      
D. what        
D. expected    
D. power       
D. ticket      
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