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问题 多项选择题

财务内部收益率反映的是项目的财务盈利性，拟建项目的财务内部收益率大于或等于财务基准收益率，项目才是可行的。通常来说拟建项目的财务内部收益率和财务基准收益率应该大于银行贷款利率。

在工程经济分析中，财务内部收益率是考察项目盈利能力的主要评价指标。该指标的特点包括( )。

A．财务内部收益率需要通过事先设定一个基准收益率来确定

B．财务内部收益率考虑了资金的时间价值以及项目在整个计算期内的经济状况

C．财务内部收益率能够直接衡量项目初期投资的收益程度

D．财务内部收益率不受外部参数的影响，完全取决于投资过程的现金流量

E．对于具有非常规现金流量的项目而言，其财务内部收益率往往不是唯一的

答案

参考答案：B,D,E

解析： 财务内部收益率(FIRR)指标考虑了资金的时间价值以及项目在整个计算期内的经济状况，不仅能反映投资过程的收益程度，而且FIRR的大小不受外部参数影响，完全取决于项目投资过程净现金流量系列的情况。财务内部收益率计算比较麻烦，对于具有非常规现金流量的项目来讲，其财务内部收益率在某些情况下甚至不存在或存在多个内部收益率。

完形填空

根据短文内容和首字母提示，在下文空格处填入适当的词使短文完整。（每空一词）

Here is the story of how the teddy bear was born.

Nearly 100 years ago, President Teddy Roosevelt(罗斯福) went on a bear hunt. He e_________小题1:hunting in the woods. Because he was the President of the USA, the people who organized the hunt wanted to make it s_________小题2:.

But after three days of walking and climbing and riding, n_________小题3: bears were found! The next day the hunt guide and his hunting dogs f_______小题4: found an old bear. The dogs and the guide followed the bear for quite a distance until the bear was too tired to run. The dogs attacked and hurt the old bear. To stop it from running away, the guide t_________小题5:the bear to a tree and called for the President. Here was a bear for him to shoot! President Roosevelt came, looked at the poor old bear and said “No”. He ordered that the old bear should be let go.

Mr. Berryman, a cartoonist (漫画家), heard of this story. He drew a cartoon showing how the President refused to shoot the bear while h__________小题6:. Mr. Michtom, owner of a toy store, came up with an idea by the cartoon. He and his wife made a toy bear and put it in his toy store window. Next to it w___________小题7: a copy of the cartoon. To his surprise, many people showed great i_____________小题8: in the toy and hoped to own one. He asked for and received President Roosevelt’s permission(同意) to u___________小题9: his name for the bear, and the teddy bear was born!

Since then the toy bear has been famous a___________小题10:the world and especially popular with children.
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单项选择题

关于人身保险，下列说法正确的是（）。
（1）法人可以成为投保人
（2）法人可以成为被保险人
（3）未出生的胎儿可以成为被保险人
（4）无行为能力人不能成为以死亡为给付保险金条件的人身保险的被保险人，但父母可以为其未成年子女投保

A．（1）（2）

B．（1）（4）

C．（1）（2）（4）

D．（3）（4）
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