筹资成本利率通常采用年利率表示。若项目融资的名义年利率为10%_爱下问搜题

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问题单项选择题

筹资成本利率通常采用年利率表示。若项目融资的名义年利率为10%，有效年利率为10.41%，则每年的结息次数为( )。

A．2次

B．3次

C．4次

D．5次

答案

参考答案：D

解析：[考核要点] 第六章第六节，主要考核名义利率与有效利率的换算。[解题思路] 掌握确定融资成本所涉及名义利率与有效利率的换算。通常项目负债融资利率采用年利率表示，称为名义利率。如果借贷资金是按年结息，则名义利率与有效利率相一致；如果借贷资金不是按年结息，而是按季、月等结息，在复利计息情况下，就出现有效利率不等于名义利率，要进行不同结息周期利率换算问题。换算方法为：I=(1+i/m)m-1，具体见教材。

单项选择题

Questions 61-70 are based on the following passage.

While some international couriers are showing signs of exhaustion, EMS (Express Mail Service), the generic name for the courier services of post offices, seems to be finding its stride. Known as Datapost in Britain, as Chronopost in France, and as A1-Barid al-Mumtaz in Saudi Arabia, EMS is now second in the international courier business (jointly with TNT Skypack). Last year it delivered 5.6 million items, weighing less than 20 kilograms each, across borders. That and its annual growth rate of around 5 percent have worried DHL, the market leader, enough for it to counter-attack in the Courts.
On October 26, a Dutch judge ruled against DHL on all three counts filed against the Dutch post office: that the three-initial name was too close to DHL’s; that the orange lines in the EMS logo were too similar to DHL’s dark red ones; and that the claim to the widest route system in the world was unfounded. DHL has threatened the Swiss post office with similar action, but it may reconsider after the Dutch ruling.
EMS has some advantages over the private couriers. One is a dense ready-made network of offices, especially in Europe, the avowed target area of the private couriers. Another advantage is a long tradition of working with customs authorities. In a business where minutes count, it pays to have good friends at customs. That advantage particularly irritates the private couriers because there is no legal way to combat such unquantifiable coziness.
The private courier services are also annoyed because in countries like Switzerland and Italy, where the post office is officially a monopoly, they pay it a fee. In Switzerland DHL says it pays more than SFr lm ($ 708,000) "to the competition" each year. In France the couriers have won a battle for exoneration.
Although governments are under little pressure to keep prices artificially low, EMS is often cheaper than the private couriers, but not always. A recent test in Britain (on a domestic route) showed Datapost about halfway between the least and the most expensive, but gave it full marks for speed and service.
Each national EMS is free to set its rates and follow its own rules on things like bulk discounts. The Universal Postal Union, based in Berne, determines how costs and revenues are split between sending and receiving countries, and standardizes procedures. More than 100 postal administrations have linked into the system—and more are coming, including Russia’s. That makes the feisty EMS particularly happy since its rivals have not been allowed to serve anywhere in Russia.

Which of the following names is NOT used for EMS

A. Datapost

B. Chronopost
C. A1-Barid al Mumtaz

D. TNT Skypack

单项选择题

某甲在马路上拾得某乙遗失的物品一件，根据你对我国相关法律规定的理解，判断某甲的下列行为中不符合法律规定的是（）

A.如该物自发布招领公告之日起6个月内无人认领，则归某甲所有

B.某甲在该物被领取前，应当妥善保管遗失物

C.如某甲不知某乙为物品所有人，应当及时发布招领公告

D.某甲应将该物返还给某乙