问题 单项选择题

(一)资料
某股份有限公司2005年度实现税后净利润8000万元。2006年度该公司准备实施一项新的固定资产投资项目,该投资项目期限为5年,初始投资总额为6000万元,预计每年可产生现金净流量2000万元。采用12%的折现率计算,该项目预计净现值为1210万元。公司确定的目标资本结构中股东权益资本占70%。该公司采用剩余股利政策,2005年度税后净利润除部分留用于该投资项目外,其余均用于分派现金股利。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

该公司可分派的2005年度现金股利总额为( )。

A.2000万元

B.3000万元

C.3800万元

D.4200万元

答案

参考答案:C

解析: 本题考查重点是对“可分派现金股利的计算”的熟悉。题中已经说明,2005年度税后净利润除部分留用于该投资项目外,其余均用于分派现金股利。所以,可分派现金股利=8000-6000×70%=3800(万元)。因此,本题的正确答案为C。

单项选择题 A1/A2型题
阅读理解

     People have often wondered about Margaret Thatcher's famous claim that she only needed four

hours of sleep a night. People were amazed that former British Prime Minister had managed to run the

country on so little sleep. Most people need at least seven or eight hours rest every night.

     But now scientists have discovered a gene(基因)that affects the amount of sleep we need and which

allows some people to survive on fewer hours. They found a mother and a daughter who have a rare

gene that allows them to sleep less than the rest of their family -but still feel alert during the day. The pair

managed to stay alert on about six hours sleep a night, two hours less than the rest of their family needs.

     The finding, published in Science magazine, offers a new direction for studies on how sleep affects

health. Experts say adults need seven to nine hours of sleep for good health, while teenagers and kids

need more. People who don’t get enough sleep are more likely to get sick and suffer from memory loss.

     In 2001,scientists at the University of California discovered a mutation(突变)in a gene that causes

people with that gene to have very unusual sleeping patterns. These people go to bed around 7:30 pm

and wake around 3:30 am.

     Now the team has found a gene that affects how long a person can stay asleep. In the family they

studied, the 69-year-old mother and her 44-year-old daughter usually went to bed around 10 pm. The

mother woke up around 4 am, and her daughter woke up around 4:30 am. Both of them felt fully rested.

     Blood tests showed the women have a mutation in a gene named DEC2, which regulates the body's

clock.

     Researcher Ying-Hui Fu bred(培育) mice and fruit flies to carry the mutation. The flies and mice with

the mutation slept less than ordinary flies and mice, and needed less time to recover from little sleep.

1. What is the main idea of the passage?

A. Less sleep does not affect people's health.

B. Different people have different sleeping patterns.

C. New measures can reduce the effect of less sleep on health.

D. The hours we need to sleep may be affected by some gene in our body.

2. The underlined word "alert" in Paragraph 4 is similar in meaning to        .

A. comfortable

B. wide awake

C. quite alive

D. sleepy

3. In the study, the mother and the daughter       .

A. were found to have a mutation in the gene DEC2

B. were asked to sleep less than other family members

C. had the same sleeping pattern as other family members

D. suffered from memory loss for sleeping only six hours a night

4. According to the passage, the new finding can help       .

A. recover memory loss

B. cure sleeping problems

C. get rid of mice and fruit flies more easily

D. explain why some people need less sleep to feel fully rested