某公司上年净经营资产净利率为18%，利息费用为50万元，平均所得税税率为20%，净负债为800万元，净财务杠杆为0.8，则上年权益净利率为（）。
A、10.4%
B、20.35%
C、27.4%
D、28.4%
参考答案：D
解析：税后利息率＝50×（1－20%）/800＝5%；杠杆贡献率＝（净经营资产净利率－税后利息率）×净财务杠杆＝（18%－5%）×0.8＝10.4%，权益净利率＝净经营资产净利率＋杠杆贡献率＝18%＋10.4%＝28.4%。
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| Are you looking for some new and exciting places to take your kids to? Try some of these places: Visit art museums. They offer a variety of activities to excite your kids' interest. Many offer workshops for making hand-made pieces, traveling exhibits, book signings(签名) by children's favorite writers, and even musical performances and other arts. Head to a natural history museum. This is where kids can discover the past from dinosaur models to rock collections and pictures of stars in the sky. Also, ask what kind of workshops and educational programs are prepared for kids and any special events that are coming up. Go to a Youtheater. Look for one in your area offering plays for child and family visitors. Pre-show play shops are conducted by area artists and educators where kids can discover the secret about performing arts. Puppet (木偶) making and stage make-up are just a couple of the special offerings you might find. Try hands-on science. Visit one of the many hands-on science museums around the country. These science play-lands are great fun for kids and grown-ups alike. They'll keep your child mentally and physically active the whole day through while pushing buttons, experimenting, and building.. When everyone is tired, enjoy a fun family science show, commonly found in these museums. | |
| 1. If a child is interested in the universe, he probably will visit | |
| A. a Youtheater B. an art museum C. a natural history museum D. a hands-on science museum | |
| 2. What can kids do at a Youtheater? | |
| A. Look at rock collections. B. See dinosaur models. C. Watch puppet making. D. Give performances. | |
| 3. What does "hands-on science" mean in the last paragraph? | |
| A. Science games designed by kids. B. Learning science by doing things. C. A show of kids' science work. D. Reading science books. | |
| 4. Where does this text probably come from? | |
| A. A science textbook. B. A tourist map. C. A museum guide. D. A news report. |