问题 单项选择题

某公司拥有长期资金100万元,其中,债券40万元,资金成本为8%;普通股 60万元,资金成本为16%。则该公司加权平均资金成本为( )。

A.8.9%

B.12%

C.12.8%

D.14.4%

答案

参考答案:C

解析: 加权平均资本成本一般是以各种资本占全部资本的比重为权数,对个别资本成本进行加权平均确定的,计算各资金所占比重: 债券40÷100×100%=40%; 普通股60÷100×100%=60%; 加权平均资金成本=40%×8%+60%×16%=112.8%。

阅读理解

阅读理解。

     Years ago, if a teenager had some problems in his life, he might write them in his diary. Now he might get

on the Internet and write them in his blog (博客). In many ways, a diary and a blog are almost the same. Then,

what makes a blog different from a diary?

     The biggest difference is that a blog is much more public than a diary. Anyone can read what you write in

your blog. Usually, a teenager likes hiding his diary book and treats it as secret. If you are not satisfied with a

friend and write something bad about him in your diary, he will never know it. However, if you do this on the

Internet,that friend may read your blog and get angry. So we have to be careful of what we write.

     A blog has good points, of course. People choose to write in blogs, they know that their friends will read

what they write. If you feel sad one day and write in your diary, no one will know about it. If you write the

same words in your blog, your friends may quickly writer back to comfort you and offer their help. Blogs

help people know what their friends are doing.

     Though it's a good way to write blogs about everday life, I still prefer my old diary.

1. Now when a teenager has some problems in his life, he might ________.

A. talk to his friends

B. keep them in his diary

C. write them in his blog

2. ________ is NOT mentioned in the passage.

A. Chatting on QQ

B. Getting on the Internet

C. Writing blogs

3. The underlined word "comfort" means ________ in Chinese.

A. 责怪

B. 安慰

C. 嘲笑

4. From the passage we know that ________.

A. the writer thinks a blog is more helpful than a diary

B. the writer thinks a blog and a diary are the same

C. the writer likes a diary better than a blog

5. The passage mainly talks about ________.

A. the teenagers' problems in their lives       

B. the difference between a diary and a blog

C. the good points of writing blogs

单项选择题 A1/A2型题