问题 问答题

某建设项目有关资料如下:

(1)项目计算期10年,其中建设期2年。项目第3年投产,第5年开始达到100%设计生产能力。

(2)项目固定资产投资9000万元(不含建设期贷款利息和固定资产投资方向调节税),预计8500万元形成固定资产,500万元形成无形资产。固定资产年折旧费为673万元,固定资产余值在项目运营期末收回,固定资产投资方向调节税税率为0。

(3)无形资产在运营期8年中,均匀摊入成本。

(4)流动资金为1000万元,在项目计算期末收回。

(5)项目的设计生产能力为年产量1.1万吨,预计每吨销售价为6000元,年销售税金及附加按销售收入的5%计取,所得税税率为33%。

(6)项目的资金投入、收益及成本等基础数据,见表1-1。

(7)还款方式:在项目运营期间(从第3年至第10年)按等额本金法偿还,流动资金贷款每年付息。长期贷款利率为6.22%(按年付息),流动资金贷款利率为3%。

(8)经营成本的80%作为固定成本。

问题

编制借款还本付息表,并填入计算结果(表中数字按四舍五入取整,下同)。

答案

参考答案:

长期借款利息:

编制项目还本付息表,见表1-2。

单项选择题
单项选择题

Largely for "spiritual reasons", Nancy Manos started home-schooling her children five years ago and has studiously avoided public schools ever since. Yet last week, she was enthusiastically enrolling her 8-year-old daughter, Olivia, in sign language and modern dance classes at Eagleridge Enrichment—a program run by the Mesa, Ariz. , public schools and taught by district teachers. Manos still wants to handle the basics, but likes that Eagleridge offers the extras, "things I couldn’t teach. " One doubt, though, lingers in her mind. why would the public school system want to offer home-school families anything

A big part of the answer is economics. The number of home-schooled kids nationwide has risen to as many as 1.9 million from an estimated 345,000 in 1994, and school districts that get state and local dollars per child are beginning to suffer. In Maricopa County, which includes Mesa, the number of home-schooled kids has more than doubled during that period to 7,526, at about $ 4,500 a child, that’s nearly $ 34 million a year in lost revenue.

Not everyone’s happy with these innovations. Some states have taken the opposite tack. Like about half the states, West Virginia refuses to allow home-schooled kids to play public-school sports. And in Arizona, some complain that their tax dollars are being used to create programs for families who, essentially, eschew participation in public life. "That makes my teeth grit," says Daphne Atkeson, whose 10-year-old son attends public school in Paradise Valley. Even some committed home-schoolers question the new programs, given their central irony., they turn home-schoolers into public-school students, says Bob Parsons, president of the Alaska Private and Home Educators Association. "We’ve lost about one third of our members to those programs. They’re so enticing. "

Mesa started Eagleridge four years ago, when it saw how much money it was losing from home schoolers—and how unprepared some students were when they re-entered the schools. Since it began, the program’s enrollment has nearly doubled to 397, and last year the district moved Eagleridge to a strip mall (between a pizza joint and a laser-tag arcade). Parents typically drop off their kids once a week; because most of the children qualify as quarter-time students, the district collects $ 911 per child. "It’s like getting a taste of what real school is like," says 10-year-old Chad Lucas, who’s learning computer animation and creative writing.

Other school districts are also experimenting with novel ways to court home schoolers. The town of Galena, Alaska, (pop. 600) has just 178 students. But in 1997, its school administrators figured they could reach beyond their borders. Under the program, the district gives home-schooling families free computers and Internet service for correspondence classes. In return, the district gets $ 3,100 per student enrolled in the program—$ 9.6 million a year, which it has used partly for a new vocational school. Such alternatives just might appeal to other districts. Ernest Felty, head of Hardin County schools in southern Illinois, has 10 home-schooled pupils. That may not sound like much— except that he has a staff of 68, and at $ 4,500 a child, "that’s probably a teacher’s salary," Fehy says. With the right robotics or art class, though, he could take the home out of home schooling.

What can we infer from the last paragraph()

A. The tuition the home-schoolers have to pay for the public school is very high

B. Public school system gains much profit from the home-schoolers

C. Home-schoolers do not want to receive education at home any more

D. Public school system tries to attract the home-schoolers back to school