问题 完形填空

阅读下面短文,根据所读内容在文后的空格里填上适当的单词或短语。注意:每空不超过三个单词。

My name is Jane. My job is to write stories and newsletters for a magazine. My hobby is traveling and I hope to visit Great Britain one day. I’d like a pen-pal from London, who is interested in discussing the differences between Europe and Asia. I love listening to pop music and playing football.

I’m Manuel. I’m a businessman and have a large  company with many workers and clerks. I’d like to find a pen-pal who is also a businessman and lives in North America. I like using the Internet.

I am working in a university. I speak English, French and Russian. My family name is Jackson but my students usually call me Sarah. I’d like a pen-pal who is fond of language learning working in Oxford University. I don’t like using computers for learning and I believe that true language can only happen in a classroom.

I’m Peter and interested in the differences bet ween East Europe and North America. I love riding my horse and listening to jazz. I usually get up at 7 o’clock and go to school around 7:30 in the morning. I want to find a pen-pal living in Sydney who has the same interest as me.

Cindy is my first name. I’m working in a travel agency. Sometimes I am called Mr. Guide as I am working. I’d like to find a pen-pal who comes from Europe. I like playing the piano and listening to jazz. I’m interested in history, but I don’t like to discuss languages.

Name    Vocation(职业) 小题1:___________    Pen-pal from

Jane   小题2:_____________  Traveling;

listening to pop music and 小题3:____________   

London

小题4: _____________ Businessman Using 小题5:_________    North America

Jackson 小题6: _____________ Teaching    Oxford University

Peter   Student 小题7:____________ and listening to jazz 小题8: _____________

Cindy  小题9: _____________ Playing the piano; listening to jazz; history  小题10:_____________

答案

小题1:Writer/Author 

小题1: Hobbies/Hobby  

小题1: playing football 

小题1:Manuel 

小题1:the Internet 

小题1:Teacher/Professor 

小题1:Riding a/his horse  

小题1: Sydney    

小题1:Guide  

小题1: Europe

小题1:从文章第一段的句子:My job is to write stories and newsletters for a magazine. 可知是作家;Writer/Author 

小题1:从文章第一段的句子:My hobby is traveling 可知填Hobbies/Hobby 

小题1:从第一段的最后一句:I love listening to pop music and playing football.

可知填playing football 

小题1:从第二段的第一句:I’m Manuel. I’m a businessman and have a large  company with many workers and clerks.可知填Manuel 

小题1:从第二段的句子:I like using the Internet.可知填 the Internet 

小题1:从第三段的句子:I am working in a university. 说明是Teacher/Professor 

小题1:从倒数第二段的句子:I love riding my horse and listening to jazz.可知填Riding a/his horse  

小题1:从倒数第二段的句子: I want to find a pen-pal living in Sydney who has the same interest as me.可知是 Sydney    

小题1:从最后一段的句子:I am called Mr. Guide as I am working.可知是Guide  

小题1:从最后一段的句子:I’d like to find a pen-pal who comes from Europe. 可知是Europe

问答题 案例分析题

甲公司拟进行资产重组,委托资产评估机构对企业股东全部权益价值进行评估。评估基准日为2009年12月31日。评估人员经调查分析,得到以下相关信息:(1)甲公司经过审计后的有形资产账面净值为920万元,评估值为1000万元,负债为400万元。(2)企业原账面无形资产仅有土地使用权一项,经审计后的账面价值为100万元。评估人员采用市场法评估后的市场价值为300万元。(3)甲公司刚开发完成一套产品质量控制系统应用软件,在同行业中居领先地位,已经通过专家鉴定并投入生产使用。该软件投入使用后将有利于提高产品质量,增强企业竞争力,目前市场上尚未出现同类型软件。该套软件的实际开发成本为50万元,维护成本很低,目前如果重新开发此软件所需的开发成本基本保持不变。(4)甲公司长期以来具有良好的社会形象,产品在同行业中具有较强的竞争力。评估基准日后未来5年的企业净现金流量分别为100万元、130万元、120万元、140万元和145万元;从第6年起,企业净现金流量将保持在前5年各年净现金流量计算的年金水平上。(5)评估人员通过对资本市场的深入调查分析,初步测算证券市场平均期望报酬率为12%,被评估企业所在行业对于风险分散的市场投资组合的系统风险水平β值为0.7,无风险报酬率为4%。由于被评估企业是一家非上市公司,股权的流动性不强,且企业规模不大,估计该企业特定风险调整系数α为所在行业系统风险水平的1.08倍。(6)企业所得税税率为25%,甲公司能够持续经营。要求:

(1)根据所给条件,分别用资产加和法和收益法评估甲公司股东全部权益价值;

(2)对上述两种评估方法所得评估结果进行比较,分析其差异可能存在的原因;

(3)如果评估机构最终以上述两种评估方法所得结果的算术平均数作为评估结论,你认为是否妥当?应如何处理?

(4)给出甲公司股东全部权益价值的最终评估结果,并简单说明理由。(折现率取整数,其他计算小数点后保留两位)

单项选择题 案例分析题