问题 单项选择题

甲公司某笔长期借款的筹资费用为筹资总额的5%,年利率为4%,所得税税率为25%。假设用-般模式计算,则该长期借款的资本成本为()。

A.3%

B.3.16%

C.4%

D.4.21%

答案

参考答案:B

解析:长期借款的资本成本=4%×(1—25%)/(1—5%)=3.16%

阅读理解

阅读理解

       Ten years ago, I lived in a building in New York. The building next door was only a few feet away

from mine. There was a woman who lived there whom I had never met. I could see her seated by her

window each afternoon, sewing or reading.

       After several months had gone by, I began to notice that her window was dirty. Everything was

unclear through the dirty window. I would say to myself: "Why doesn't that woman wash her window?

It really looks terrible."

       One morning I decided to clean my apartment, including washing the window on the inside. Late in

the afternoon when I finished the cleaning, I sat down by the window with a cup of coffee for a rest.

What a surprise! Across the way, the woman sitting by her window was very clear. Her window was

clean!

       Then, it dawned on me. I had been criticizing (批评)her dirty window, but all the time I was

looking at hers through my own dirty window.

       That was quite an important lesson for me. How often had I looked at and criticized others through

the dirty window of my heart, through my own shortcomings?

       Since then, whenever I wanted to judge(评判) someone, I asked myself first: "Am I looking at him

through my own dirty window?" Then I try to clean the window of my own world so that I may see the

world about me more clearly.

1. The writer couldn't see the woman clearly because ____.

A. the woman's window was dirty            

B. the writer's window was dirty

C. the woman lived next door to him          

D. the writer was *near-sighted

2. "It dawned on me" in Paragraph 5 probably means "____".

A. I began to understand it      

B. it cheered me up

C. it grew light                

D. it began to get dark

3. What does the word "shortcoming" in paragraph 6 mean in Chinese?

A. 未来    

B. 短暂    

C. 缺点  

D. 自负

4. From the passage, we can learn ____.

A. people shouldn't criticize others very often

B. people should keep their windows clean

C. people should judge themselves before they judge others

D. people should be kind and friendly to their neighbors.

多项选择题