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问题 单项选择题

已知某投资项目按14%贴现率计算的净现值大于零，按16%贴现率计算的净现值小于零，则该项目的内含报酬率肯定（）。

A.大于14%，小于16%

B.小于14%

C.等于15%

D.大于16%

答案

参考答案：A

解析：内含报酬率是使得方案净现值为零时的贴现率，所以本题的内含报酬率应该是夹在14%和16%之间。

单项选择题

Oxford and Cambridge University Boat Clubs have both taken the opportunity to travel to Spain this month to train in less testing weather conditions than those which have, quite literally, already blown around the UK in January of 2007.
Each group of athletes has been focused on training to the maximum, working on technique and molding themselves into two potential fighting units per Club for the 2007 Boat Race, sponsored by Xchanging. One set will be in the Blue Boat for each club and one set will race as reserves in Isis, for Oxford, and Goldie, for Cambridge.
In these modern times, the Head Coach for each club has a huge input on selection even though the crew is still named by the President. Just twenty years ago the balance was not quite the same.
The year 1987 will always be remembered in the history of this great Race as the year of the "mutiny" at Oxford. It is a tale which has since been retold and reworked in both a book and a movie.
This was the season for which mature Scottish student, Donald Macdonald, was elected President, having all ready won a Blue in 1986. Macdonald re-appointed Daniel Topolski (now a renowned rowing journalist and broadcaster)as Chief Coach.
Part of the 1986/87 squad at Oxford included American Chris Clark, now a coach at an American University, and four fellow US internationals.
Allegedly, a split appeared in the squad between the American quintet, all experienced and leading oarsmen, and those rowers closest to Macdonald. The Scot’s group were happy to follow Topolski’s regime whilst the others were not so sure.
Following a contentious seat racing trial in January of 1987, Topolski decided to move Clark to the bow-side of the beat. Clark disagreed. Topolski held firm. As a result Clark and his" group" within the squad decided not to row and sought a takeover.
The squabble was played out extensively in the UK national media and caught the public imagination. Macdonald sought support from the college captains and eventually won a vote of confidence by 28 votes to 11.
Without the Americans, the Oxford crew was immediately considered a lost cause. Cambridge were overwhelming favorites to win.
As it turned out, though, this was a Race which would prove why sport, and particularly The Boat Race, can be so fascinating.

The word "it" underlined in Paragraph 4 refers to ______.

A．the year 1987

B．Race

C．Oxford

D．a book and a movie
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问答题 简答题

简述全面预算体系的构成及各组成部分之间的关系？
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