问题 单项选择题

Section Ⅰ Use of English Directions: Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 Points) A scientist who does research in economic psychology and who wants to predict the way in which consumers will spend their money must study consumer behavior. He must obtain (1) both on resources of consumers and on the motives that (2) to encourage or discourage money spending. If an (3) were asked which of three groups borrow most -- people with rising incomes, (4) incomes, or declining incomes -- he would (5) answer: those with declining incomes. Actually, in the years 1997 -2000, the answer was: people with rising incomes. People with declining incomes were next and people with stable incomes borrowed the (6) . This shows us that tradition- al (7) about earning and spending are not always (8) Another traditional assumption is that if people who have money expect prices to go up, they will (9) to buy. If they expect prices to go down, they will postpone buying. (10) research surveys have shown that this is not always (11) The expectations of price increases may not stimulate buying. One (12) attitude was ex- pressed by the wife of a mechanic in an interview at a time of rising prices. Her family had been planning to buy a new car but they postponed this purchase. (13) , the rise in prices that has al- ready taken place may be resented and buyer’s resistance may be evoked. The (14) mentioned above was carried out in America. Investigations (15) at the same time in Great Britain, however, yielded results that were more (16) traditional assumptions about saving and spending patterns. The condition most contributive to spending (17) to be price stability. If prices have been stable and people consider that they are (18) , they are likely to buy. Thus, it appears that the common (19) policy of maintaining stable prices is based on a correct understanding of (20) psychology.

Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.19()

A.appears

B.occurs

C.happens

D.expects

答案

参考答案:A

解析:

词汇辨析题。本文前面谈到在美国当物价上涨时,人们会暂缓购买,而在英国当物价上涨时,人们会赶紧抢购。然后自然过渡到物价稳定的情况——最有助于消费的是物价稳定。appear意为“看来,似乎”,如:Babies of two months old do not appear to be reluctant to enter the water.(两个月的婴儿看来不像是不肯下水的。)appear后常跟不定式结构,放在句中既符合语义关系,又符合语法要求。 [避错指导] occur意为“出现”,happen意为“发生”,这两个词不符合本处语义关系。expect意为“期待,期盼”,后常跟不定式结构,但该词的主语是人,如果是物则须使用被动语态,显然不符合此处的语法要求。

问答题 简答题
问答题

为提高生产效率,南方公司拟对一套尚可使用5年的设备进行更新改造,新旧设备的替换将在当年内完成(即更新设备的建设期为0),不涉及增加流动资金投资,采用直线法计提设备折旧,适用的企业所得税税率为25%。相关资料如下;
资料一:已知旧设备的原始价值为30万元,截止当前的累计折旧为15万元,对外转让可获变价收入16万元,预计发生清理费用1万元(用现金支付)。如果继续使用该旧设备,到第五年末的预计净残值为9000元。
资料二:该更新改造项目实施方案的资料如下:购置一套价值65万元的A设备替换旧设备,该设备预计到第五年末回收的净残值为5万元。使用A设备可使企业第一年增加经营收入11万元,增加经营成本2万元,在第2~4年内每年增加营业利润10万元;第五年增加经营净现金流量11.4万元;使用A设备比使用旧设备每年增加折旧8万元。经计算得到该方案的以下数据:按照14%折现率计算的差量净现值为14940.44元,按16%计算的差量净现值为-7839.03元。
资料三:已知当前企业投资的风险报酬率为4%,无风险报酬率为8%。有关的资金时间价值系数如下:

项目(F/A,i,5)(P/A,i,5)(F/P,i,5)(P/F,i,5)
10%6.10513.79081.61050.6209
12%6.35293.60481.76236.5674
14%6.61013.43311.92540.5194
16%6.87713.27732.10030.4761
要求:
(1)根据资料一计算与旧设备有关的下列指标:
①当前旧设备折余价值;
②当前旧设备变价净收入。
(2)根据资料二的有关资料和其他数据计算:
①更新设备比继续使用旧设备增加的投资额;
②经营期第1年总成本的变动额;
③经营期第1年营业利润的变动额;
④经营期第1年因更新改造而增加的净利润;
⑤经营期2~4年每年因更新改造而增加的净利润;
⑥第5年回收新固定资产净残值超过假定继续使用旧固定资产净残值之差额;
⑦按简化公式计算的甲方案的增量净现金流量(△NCFt)。
(3)根据资料三计算企业期望的投资收益率。