问题 单项选择题

(五)


某大型公司提供的2010年财务资料中有关于各种长期资金筹集来源的构成及其比例,其具体数据如下表所示:
资本结构 金额/万元 相关资料
长期借款 1000 10年期,年利率5%,每年付息一次,筹资费用率1%
发行长期债券 400 5年期,票面利率6%,每年付息一次,发行费用率3%
普通股股本 2000 每股市价10元,筹资费用率5%,预计每股股利0.5元,股利年增长率为4%
留存收益 600 资本成本为10%
合计 4000 企业所得税税率为25%

该公司的长期借款成本为( )。

A.3.79%

B.3.87%

C.3.75%

D.3.77%

答案

参考答案:A

解析: 长期借款资本成本=[*]×[*]。

阅读理解

I needed to buy a camera, one that was simply good at taking good snaps (快照). So I went on the net, spent 15 minutes reading product reviews on good websites, wrote down the names of three top recommendations (推荐) and headed for my nearest big camera store. There in the cupboard was one of the cameras on my list. And it was on special offer. Oh joy. I pointed at it and asked a salesgirl, “Can I have one of those?” “Do you want to try it first?" she said. It didn’t quite sound like a question. “Do I need to?” I replied. “There’s nothing wrong with it?” “No, no. But you should try it,” she said encouragingly. “Compare it with the others.”

I looked across at the others: shelves of similar cameras placed along the wall, offering different prices. With so many models to choose from, it seemed that I would have to spend hours weighing X against Y, always trying to consider Z and possibly H at the same time. But when I had finished, I would still have only the same two certainties that I had entered the store with: first, soon after I carried my new camera out of the shop, it would be worth half what I paid for it; and second, my wonderful camera would very quickly be replaced by a new model.

But something in the human soul whispers that you can beat these traps (陷阱) by making the right choice. In the end, I agreed to try the model I had chosen. The salesgirl seemed a kind girl. So I let her take out my chosen camera from the cupboard, show how it took excellent pictures of my fellow shoppers... and when she started to introduce the special features, I cut in to ask whether I needed to buy a carry-case and a memory card as well.

Why do we think that new choices still offer us anything new? Perhaps it is because they offer a chance to avoid facing the fact that our real choices in this culture are far more limited than we would like to imagine.

小题1:The salesgirl insisted that the writer should ______.

A.try the camera to see if there was anything wrong with it

B.compare the camera he had chosen with the others

C.get more information about different companies

D.trust her and stop asking questions小题2:What does the writer mean by “it would be worth half what I paid for it”?

A.The camera was not good.

B.He should get a lower price.

C.The camera would soon fall in value.

D.The price of the camera was too high.小题3:The writer decided to try the model he had chosen because he ______.

A.knew very little about it

B.didn’t trust the salesgirl any more

C.wanted to make sure he chose the best one

D.wanted to take pictures of his fellow shoppers小题4: It can be inferred from the passage that in the writer’s opinion, ______.

A.salespersons are not always very kind

B.people waste too much money on cameras

C.cameras have become an important part of our daily life

D.we don’t actually need so many choices when buying a product

单项选择题