问题 问答题 案例分析题

计算题:

某企业拟采用融资租赁方式于2011年1月1日从租赁公司租入一台设备,设备款为40000元,租期为3年,到期后设备归企业所有。

要求:

(1)若租赁折现率为12%,计算后付等额租金方式下的每年等额租金额。

(2)若租赁公司提出的租金方案有四个:

方案1:每年年末支付14000元,连续付3年

方案2:每年年初支付14000元,连续付3年

方案3:第1年年初支付22500元,第3年末支付22500元

方案4:第1年不付,第2年、第3年每年末支付22500元。

企业的资本成本为10%,比较上述各种租金支付方式下的终值大小,说明哪种租金支付方式对企业更为有利。

答案

参考答案:

(1)后付等额租金方式下的每年等额租金额=40000/(P/A,12%,3)=40000/2.4018=16654.18(元) 

(2)方案1终值=14000×(F/A,10%,3)=14000×3.3100=46340(元) 

方案2终值=14000×(F/A,10%,3)×(1+10%)=14000×3.3100×(1+10%)=50974(元) 

或者:先付等额租金方式下的3年租金终值=14000×[(F/A,10%,3+1)-1]=50974(元) 

方案3终值=22500×(F/P,10%,3)+22500=22500×1.331+22500=52447.5(元) 

方案4终值=22400×(F/A,10%,2)=22500×2.100=47250(元) 

选择方案1较好。

单项选择题
完形填空
完形填空
        If you wear socks on your ears, you won’t be punished. Crossing a street against a red light is
another matter - it’s against the law. Laws are __    1____ rules made by governments. They keep peace
and create order. ____ 2_____people break laws, their governments punish them. Long ago, people lived
only in small tribal groups. They lived together, followed the same ____3____, and worshipped the same
gods. There were no formal laws. ____4____, people were guided by their customs, morals, and
religion.       
        Over time, cities began to form. Laws became more formal and were written down in legal codes. In
about 1750 BC, the king of Babylon ____5_____ one of the first legal codes, the Code of Hammurabi. It
listed certain crimes and told how they should be punished. The ancient Romans helped shape our modern
view of law. In the 600s BC, citizens of Rome wrote down all of their basic laws on twelve bronze tablets.
The Romans declared that no citizen, ____6___ the ruler, was above the law. Modern law codes are root
ed in the Roman system. Such law codes are statutory, meaning they are created and changed by
legislatures, not by courts.
         Another system of law ___7___ later in England. Before the 12th century AD., each part of
England had its own rules and customs. From the 12th century onward, England became a single nation.
The courts of the land made sure people ___8___ a common set of customs-the English common law.
        Unlike the Roman system of law, the common law was never written down in one place. Instead, the
courts made decisions about the law ___9___earlier court decisions. Those decisions are called examples.
Each case must be decided in the same way as earlier cases. But if a case has some new aspects, the
decision made will set a new example. That way, courts gradually change the law ___10___ society
changes.
( )1.  A. police
( )2.  A. Unless
( )3.  A. laws
( )4.  A. Instead
( )5.  A. imagined
( )6.  A. except for
( )7.  A. took effect
( )8.  A. formed
( )9.  A. set about
( )10.A. before

B. political
B. Until
B. traditions
B. Including
B. assumed
B. not even
B. made up
B. provided
B. based on
B. after

C. official
C. Though  
C. action
C. Besides
C. created
C. in addition to
C. got over
C. presented
C. came to
C. despite

D. officer  
D. When   
D. principles
D. Moreover 
D. supposed  
D. besides  
D. picked up
D. followed  
D. taken over
D. as