问题 问答题

A企业在建设起点投入固定资产550万元,在建设期末投入无形资产投资100万元,并垫支流动资金150万元,建设期为2年。预计项目使用寿命为10年,固定资产净残值为50万元。项目投产后第1~5年每年预计外购原材料、燃料和动力费为100万元,工资及福利费为70万元,修理费10万元,其他费用20万元,每年折旧费为50万元,无形资产摊销额为10万元1第6~10年每年不包括财务费用的总成本费用为280万元,每年预计外购原材料、燃料和动力费为120万元,每年折旧费为50万元,无形资产摊销额为 10万元。投资项目投产后第1~5年每年预计营业收入(不含增值税)为400万元,第6~10年每年预计营业收入(不含增值税)为620万元,适用的增值税税率为17%,城建税税率为7%,教育费附加率为3%。该企业的营业收入需要缴纳消费税,适用税率为10%,不涉及其他的营业税金及附加。A企业适用的所得税税率为25%。 要求: (1)判断属于哪种类型的投资项目,并计算原始投资额; (2)投产后1~5年每年的经营成本; (3)投产后各年的应交增值税和消费税; (4)投产后各年的营业税金及附加; (5)投产后6~10年每年的经营成本; (6)投产后各年的息税前利润; (7)各年所得税后的现金净流量。

答案

参考答案:

解析:(1)根据题意可知,该项目不属于更新改造投资项目;由于不仅涉及固定资产投资,还涉及无形资产投资和流动资金投资,因此,本题属于完整工业投资项目。由于原始投资包括固定资产投资、无形资产投资、其他资产投资和流动资金投资,但不包括建设期资本化利息,因此,本题的原始投资=550+100+150=800(万元)。
(2)投产后1~5年每年的经营成本=100+70+10+20=200(万元)
(3)投产后1~5年每年的应交增值税=(400-100)×17%=51(万元)
应交消费税=400×10%=40(万元)
投产后6~10年每年的应交增值税=(620-120)×17%=85(万元)
应交消费税=620×10%=62(万元)
(4)投产后1~5年每年的营业税金及附加=40+(40+51)×(7%+3%)=49.1(万元)
投产后6~10年每年的营业税金及附加=62+(62+85)×(7%+3%)=76.7(万元)
(5)投产后6~10年每年的经营成本=280-50-10=220(万元)
(6)投产后1~5年每年的息税前利润=400-(200+50+10+49.1)=90.9(万元)
投产后6~10年每年的息税前利润=620-280-76.7=263.3(万元)
(7)NCF0=-550(万元)
NCF1=0
NCP2=-(100+150)=-250(万元)
NCF3~7=90.9×(1-25%)+50+10=128.18(万元)
NCF8~11=263.3×(1-25%)+50+10=257.48(万元)
NCF12=257.48+150+50=457.48(万元)

阅读理解

阅读理解。

     On January 15, a little girl from the Chinese mainland was on the subway in Hong Kong. She

was eating something. A local man told her not to do so. The girl's mother told him to mind his

own business. A quarrel started. Hong Kong Mass Transit Railway rules say people cannot eat

on the subway. The rules say the train will be filled with the smell of food. They say the smell will

attract mice to the train. These mice might chew the cables and cause safety problems for passengers.

People caught eating on the subway will be fined up to 2,000 Hong Kong dollars (1,625 yuan),

Xinhua reported. Signs clearly say "no eating" and the rule is often announced on the subway and in

stations. However, the girl and her parents say they did not notice this.

     This seemingly small event has started a debate on the Internet, Xinhua reported.

     A netizen named Zhu Hongying said some Chinese consider bad habits like talking loudly in public

places, spitting or jumping queues as small matters. They simply don't care because they think public

places are not their private homes. "This kind of thinking shows a lack of a sense of social morality,"

she pointed out.

     Many people agree. "The parents (of the girl) should have apologized for their mistake," Zhang

Nan, 15, a Senior 1 student at Diaotai High School, Shaanxi, said to Teens. "Quarreling after making

the mistake only makes the situation more embarrassing for them."

     Reports of Chinese people behaving badly at tourist sites at home and abroad are nothing new.

Such reports are affecting the way other countries see Chinese people. Some foreign airports put

up signs in Chinese telling Chinese people not to talk loudly and not to spit everywhere. Many

Chinese people find this embarrassing.

     All this shows that one of the secrets to a good journey is to learn about local customs and

taboos before you go.

1.The underlined word taboos probably means _________.

A. something you buy or keep to remind yourself of a place or an occasion

B. a group of people who have the power to make and change laws

C. a general agreement that does not allow people to do, use or talk about something

D. guidance offering information of local weather, accommodation and specialties

2.According to the debate on the net reported by Xinhua, Chinese manners___________.

A. are far from being poor

B. leave much to be desired

C. are only too easy to improve

D. are always to blame anywhere anytime

3.The passage wants to tell us that ___________.

A. When in Rome, do as the Romans do

B. Birds of a feather flock together

C. Misfortune may be an actual blessing

D. A real man never goes back on his words

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