问题 问答题

为什么企业评估中适用的资本化率不应低于无风险报酬率

答案

参考答案:企业评估中适用的资本化率不应低于无风险报酬率的主要原因在于:企业未来的预期收益的取得及其数量要受企业经营、财务和市场竞争等多方面的不确定性因素制约。从风险回报的角度,企业评估中适用的资本化率一定要高于无风险报酬率。

阅读理解

Ireland has had a very difficult history. The problems started in the 16th century when English rulers tried to conquer(征服) Ireland. For hundreds of years, the Irish people fought against the English. Finally, in 1921, the British government was forced to give independence to the south of Ireland. The result is that today there are two “Irelands”. Northern Ireland, in the north, is part of the united kingdom. The Republic of Ireland, in the south, is an independent country.

In the 1840s the main crop, potatoes, was affected by disease and about 750,000 people died of hunger. This, and a shortage (短缺) of work , forced many people to leave Ireland and live in the USA, the UK, Australia and Canada. As a result of these problems, the population fell from 8.2 million in 1841 to 6.6 million in 1851.

For many years, the majority of Irish people earned their living as farmers. Today, many people still work on the land but more and more people are moving to the cities to work in factories and offices. Life in the cities is very different from life in the countryside, where things move at a quieter and slower pace.

The Irish are famous for being warm-hearted and friendly. Oscar Wilde, a famous Irish writer, once said that the Irish were “the greatest talkers since the Greeks”. Since independence, Ireland has revived(复兴) its own culture of music, language, literature and singing. Different areas have different styles of old Irish song which are sung without instruments. Other kinds of Irish music use many different instruments such as the violin, whistles, etc.

小题1:What does the author tell us in paragraph 1?

A.How the Irish fought against the English.

B.How Ireland gained independence.

C.How English rulers tried to conquer Ireland.

D.How two “Irelands” came into being.小题2:We learn from the text that in Ireland            .

A.food shortages in the 1840s led to a decline in population

B.people are moving to the cities for lack of work in the countryside

C.it is harder to make a living as a farmer than as a factory worker

D.different kinds of old Irish songs are all sung with instruments小题3:The last paragraph is mainly about          .

A.the Irish character

B.Irish culture

C.Irish musical instruments

D.a famous Irish writer小题4:What can be the best title for the text?

A.Life in Ireland

B.A Very Difficult History

C.Ireland, Past and Present

D.The Independence of Ireland

单项选择题