问题 问答题

某公司2009年的有关资料如下:
(1)该公司2009年12月31日简略式的资产负债表如下:
单位:亿元

资 产 年初余额 年末余额 负债和股东权益 年初余额 年末余额
流动资产 流动负债总额 220 218
货币资金 130 130 非流动负债总额 290 372
应收账款 135 150 负债合计 510 590
存 货 160 170 股东权益合计 715 720
流动资产合计 425 450
非流动资产
长期股权投资 100 100
固定资产 700 760
资产总计 1225 1310 负债和股东权益总计 1225 1310
(2)已知该公司2008年的营业净利率为25%,总资产周转率为1.5次,权益乘数为1.4。
(3)该公司2009年年初发行在外的普通股为300亿股,4月30日新发行普通股100亿股,12月1日回购普通股50亿股作为股权奖励之用。
(4)2009年营业收入总额1500亿元,营业净利率20%,经营现金净流量500亿元,向投资者分配利润的比率为40%。预计2010年营业收入增长率为30%,为此需要增加固定资产投资240亿元,企业的流动资产和流动负债的变动比率与营业收入相同。假定2010年营业净利率、利润分配政策与2009年相同,2010年需要增加的筹资由增加权益资金解决。
根据以上资料,要求:

预测2010年的流动资产总额、流动负债总额、负债总额和权益总额。

答案

参考答案:2010年的流动资产=450(1+30%)=585(亿元),流动负债=218(1+30%)=283.4(亿元),负债总额=283.4+372=655.4(亿元),资产总额=585+760+100+240=1685(亿元),权益总额=1685-655.4=1029.6(亿元)。

单项选择题
问答题

What’s your earliest memory Do you remember learning to walk The birth of a sibling Nursery school Adults rarely remember events from much before kindergarten, just as children younger than 3 or 4 seldom recall any specific experiences (as distinct from general knowledge). Psychologists have floated all sorts of explanations for this “childhood amnesia”. The reductionists appealed to the neurological, arguing that the hippocampus, the brain region responsible for forming memories, doesn’t mature until about the age of 2. But the reigning theory holds that since adults do not think like children, they cannot access childhood memories. Adults are struck with grown-up “schema”, the bare bones of narratives. (46)When they riffle through the mental filing cabinet in search of fragments of childhood memories to hang on this narrative skeleton, according to this theory, they don’t find any that fit. It’s like trying to find the French word in an English index.
Now psychologist Katherine Nelson of the City University of New York offers a new explanation for childhood amnesia. (47)She argues that children don’t even form lasting, long-term memories of personal experiences until they learn to use someone else’s description of those experiences to turn their own short-term, fleeting recollections into permanent memories. In other words, children have to talk about their experiences and hear others talk about them — hear Mom recount that days’ trip to the dinosaur museum, hear Dad re- member aloud their trip to the amusement park.
Why should memory depend so heavily on narrative Nelson marshals evidence that the mind structures remembrances that way. (48)Children whose mothers talk about the day’s activities as they wind down toward bedtime, for instance, remember more of the day’s special events than do children whose mothers don’t offer this novelistic framework. Talking about an event in a narrative way helps a child remember it. (49)And learning to structure memories as a long-running narrative, Nelson suggests, is the key to a permanent “autobiographical memory”, the specific remembrances that form one’s life story. (What you had for lunch yesterday isn’t part of it; what you ate on your first date with your future spouse may be.)
Language, of course, is the key to such a narrative. Children learn to engage in talk about the past. The establishment of these memories is related to the experience of talking to other people about them. (50)In particular, a child must recognize that a retelling — of that museum trip, say — is just the trip itself in another medium, that of speech rather than experience. That doesn’t happen until the child is perhaps four or five. By the time she’s ready for kindergarten she’ll remember all sorts of things. And she may even, by then, have learned’ not to blurt them out in public.