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问题 选择题

We first met on a train in 2000．We both felt immediately that we _____ each other for years.

A．knew

B．have known

C．had known

D．know

答案

答案：C

考查时态。句意：在2000年我们第一次在火车上相见，我们都立刻感觉到我们多年前已经认识了。根据句中时态用一般过去时，可知用过去的过去，即过去完成时，选C。

单项选择题

在团体人寿保险中，受保险合同保障的被保险人是（）。

A.团体中的在职人员

B.团体中的离休人员

C.团体中的退休人员

D.团体中的病退人员
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单项选择题

Kachelmeyer, Inc., signs an agreement on 1 January 2005, to lease equipment from Henderson Company. The term of the lease is five years, and the estimated economic life of the asset is also five years. The agreement requires equal annual payments of $ 36285.90, with the first payment on 1 January 2005. Kachelmeyer’ s incremental borrowing rate is 12 percent. Henderson’ s implicit rate is 10 percent and is known to Kachelmeyer. The prime rate is 8 percent. The discount rate that Kachelmeyer should use to capitalize the lease is:

A．

A. 8%.

B．

B. 12%.

C．

C. 10%.
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