根据以下信息，回答第361题至第364题。一家新公司需要100万美元_爱下问搜题

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问题单项选择题

根据以下信息，回答第361题至第364题。

一家新公司需要100万美元的融资，并且正在考虑如下所示的两种方案。

方案股本收集数量债务融资税前债务成本

#1 700000美元 300000美元每年8%

#2 300000美元 700000美元每年10%

在第一年的营运中，该公司预期将会有500000美元的销售收入，销货成本是200000美元，并且日常费用和管理费用总共为100000美元。税率为30%，并且损益表上没有其他项目。所得收益都将在年底以股利的形式分发。

在#2方案下，该公司的营运杠杆程度（近似到百分位）将会是（）

A．1.09

B．1.14

C．1.32

D．1.54

答案

参考答案：D

解析：

在方案#2下，营运杠杆的计算方法如下：息前税前收益/(息前税前收益-利息)=200000/(200000-70000)≈1.54 选项(a)不正确，因为这个答案在公式的分母中用了利息的税后成本，并且用了#1方案下的利息支付，而不是#2方案下的利息支付。息前税前收益/[息前税前收益-利息×(1-税率)]=(200000)/(200000-24000×0.7)≈1.09 选项(b)不正确，因为这个答案是#1方案的营运杠杆程度。息前税前收益/(息前税前收益-利息)=(200000)/(200000-24000)≈1.14 选项(c)不正确，因为这个答案，在公式的分母中用了利息的税后成本。息前税前收益/[息前税前收益-利息×(1-税率)]=(200000)/(200000-70000×0.7)≈1.32

完形填空

I shall never forget the day when the earthquake took place. It was about 5 o’clock in the afternoon and I was 16 to my daughter’s school. Our plan was to go 17 together. I’d stopped at a 18 to get some fresh fruit. We like to have some fruit to eat 19 our swim. I was driving along a high road on the way. 20 my road was another road which was built like a 21 . I was hungry so I put the bag of apples 22 me and started to eat one. 23 I saw the cars in front of me start to 24 from side to side. Then my car started to shake! I didn’t know what was happening. Perhaps something had 25 wrong with my car. I drove a little more slowly and then I 26 the car and at the same moment the road 27 onto the cars in front of me. I found myself in the __28 . I couldn’t move. My legs and feet were hurting badly and I couldn’t move them. All round me was 29 But above me I could hear shouts and a lot of noise. Then I memorized what had happened. I had been 30 an earthquake. For about two hours nobody came. Luckily I could reach the bag of 31 , so at least I had plenty to eat. Then I heard people 32 towards me. A team of people had come to 33 if anyone was under the 34 road. I called out, “I’m here!” I heard a shout. Soon a stranger climbed to my car. “How are you 35 ?”He asked. “Not too bad,”I said. They didn’t get me out until the next morning.

D．sightseeing

问答题案例分析题

A公司中标排水管道工程，管线全长6.8km，管径DN800mm，管材为聚乙烯双壁波纹管，沟槽开挖深度4.0～5.0m，沟槽底宽1.2m，边坡为1：0.33。现场土质为粉质黏土，除个别地段有浅层滞水外，其他地段施工不需要降水。

项目部按照有关规定办理施工占地手续并设置围挡，现场门口放置工程概况牌、安全生产文明施工牌、安全记录牌等企业标识和管理制度。

项目部对挖掘机司机进行安全技术交底，讲解了沟槽开挖宽度、坡度和深度等技术要求，按照原方案采用液压反铲挖至设计标高。受临时交通限制，土方堆在沟槽一侧，堆土高度超过3m，距槽边0.5m。一天夜间降中到大雨，次日上午波纹管安装作业时，沟槽发生坍塌，有一名工人被砸伤。

项目部施工标识牌设置是否齐全？如不齐全，请予补充。