某企业向甲企业售出材料，价款为20万元，商定3个月后收款，采取商业承兑汇票结算。该企业于2012年3月10日开出汇票，并由甲企业承兑，汇票到期日为2012年6月10日。现对该企业进行评估，基准日定为2009年4月10日，贴现率按月息10‰计算，则该应收票据的评估值为（）万元。
A.18.2
B.19.6
C.19.9
D.20.1
参考答案：B
解析：因为贴现日期为两个月，即60天。贴现利息=20×10‰÷30×60=0．4（万元），该应收票据的评估值=20-0．4=19．6（万元）。
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| I will never forget that night: Sept. 26,1996. I pulled into my driveway after a busy day of school and baby-sitting. I still 1 to write a big chemistry paper. At that time I was having many problems with my family and friends, and 2 I was in a very bad mood. And I was unhappy with 3 and the way thai my life was going. A major 4 I was struggling with was drug use. For two years I had been smoking marijuana (大麻) and I 5 it, but could not stop. I did not let drugs 6 my grades or personality, but it made a(n) 7 in how I thought about myself. I had always been a good kid and still tried to be, but drugs brought me 8 . I frequently thought about how if drugs were not something I wanted as part of my life. I wanted to 9 but I was scared to make the transition (改变). I looked up at the sky as I got out of my 10 . The moon gave off faint light. The sky was a dark, ink-black color 11 with millions of stars. I stood outside in the cool fall air for 12 seemed a long time of heaven and 13 . The joy that I had not 14 for ages came upon me. I closed my' eyes to decide if this dream could be 15 . I slowly opened my eyes and caught a shooting star fly over treetops. Tears fell from my eyes and slreamed down my cheeks. I had 16 the true beauty of nature and God. Those few 17 helped me find the 18 to change. It was not easy to make the decision to stop using drugs. It was even harder to 19 stop. Quitting has given me hope and a reason to be 20 myself. It has helped me grow stronger and more mature (成熟). | ||||
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