问题 单项选择题

以下不属于项目可行性研究内容的是______。

A.项目的详细管理计划
B.项目的风险因素及其对策
C.项目的社会影响性分析
D.项目的财务盈利能力评价

答案

参考答案:A

解析: 可行性研究内容一般应包括以下内容。
①投资必要性
主要根据市场调查及预测的结果,以及有关的产业政策等因素,论证项目投资建设的必要性。
②技术的可行性
主要从事项目实施的技术角度,合理设计技术方案,并进行比较、选择和评价。
③财务可行性
主要从项目及投资者的角度,设计合理财务方案,从企业理财的角度进行资本预算,评价项目的财务盈利能力,进行投资决策,并从融资主体(企业)的角度评价股东投资收益、现金流量计划及债务偿还能力。
④组织可行性
制定合理的项目实施进度计划、设计合理的组织机构、选择经验丰富的管理人员、建立良好的协作关系、制定合适的培训计划等。
⑤经济可行性
主要是从资源配置的角度衡量项目的价值,评价项目在实现区域经济发展目标、有效配置经济资源、增加供应、创造就业、改善环境、提高人民生活等方面的效益。
⑥社会可行性
主要分析项目对社会的影响,包括政治体制、方针政策、经济结构、法律道德、宗教民族、妇女儿童及社会稳定性等。
⑦风险因素及对策
主要是对项目的市场风险、技术风险、财务风险、组织风险、法律风险、经济及社会风险等因素进行评价,制定规避风险的对策,为项目全过程的风险管理提供依据。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

Most drinks stating that they are fruit-flavored (水果味道的) contain no fruit at all, while most of the rest contain only a small quantity of fruit, according to a study carried by the British Food Commission.

“Shoppers need to check the labels (标签)before buying drinks, though sometimes the actual content can be non-existent,” said Food Commission spokesperson Ian Tokelove. “Food production is highly competitive.    1   It will increase profits, and consumers won’t always realize they are being tricked.”

Flavorings are focused on the flavors of natural food products such as fruits, meats and vegetables, or creating flavor for food products that do not have the desired flavors. Researchers analyzed the contents of 28 strawberry-flavored products sold in stores.    2   Of the 11 products that did contain strawberries, five of them contained less than one percent real fruit. In addition, each juice box contained nearly eight teaspoons of sugar.

   3   Let’s take jam as an example. Some strawberry-flavored jam was labeled as containing no artificial colors, flavors, or sweeteners, but it contained absolutely no strawberries at all.

   4   Consumers have the rights to know clearly about what they have bought. Under current UK law, food packages do not have to distinguish between natural and artificial flavoring. “Describing a product as strawberry flavor and covering the surface of the packet with pictures of strawberries is misleading.    5   Unfortunately, it is also legal and widespread,” Tokelove said. “It’s time to take measures to protect the consumers’ rights.”

A.The products which contain real fruit are popular with people.

B.Even products advertised as more natural often contained no fruit.

C.They found that about 60 percent of them didn’t contain any fruit at all.

D.If companies can cut their costs by using flavoring, they are likely to do so.E. It is important and necessary to demand a small amount of flavoring in the products.

F. Actually the product contains just a tiny percentage of strawberry or even no fruit at all.

G. The Food Commission suggested all flavors used in a product should be listed on the packaging.

单项选择题 A1/A2型题