关于财务基准收益率的确定，下列说法正确的有______。
A．财务基准收益率的确定要考虑总成本费用
B．财务基准收益率的确定要与指标的内涵相对应
C．财务基准收益率的确定要与所采用价格体系相协调
D．财务基准收益率的确定要考虑资金成本
E．财务基准收益率的确定要考虑资金沉没成本
参考答案：B,C,D
解析： 本题涉及的考点是财务基准收益率的确定。财务基准收益率的确定要与指标的内涵相对应，要与所采用的价格体系相协调，要考虑资金成本，要考虑资金机会成本。项目投资财务内部收益率的基准参数可采用国家、行业或专业(总)公司统一发布执行的财务基准收益率，或由评价者根据投资方的要求设定。项目资本金财务内部收益率的判别基准。投资各方财务内部收益率的判别基准。故选项B、C、D正确。
| 朋友，你知道时间对于我们有多么宝贵吗？仔细阅读下文，让我们学会珍惜分分秒秒的时间吧。 | ||||
| Don't wasts time because time lost can never 1 . Time passes very quikly. Some students say they do not have 2 time to do their lessons. They don't know 3 make use of their time. They waste it in watching TV, playing games, and 4 other useless things.Why do we go to school early in the morning? Why do most people 5 buses instead of(代替) 6 ?The answer is very easy:we wish to 7 time because time is precious(珍贵). We know that time is 8 . When a man 9 , his time has finished. 10 time is short, we must give our time to our studies or work. | ||||
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