某农业企业为上市公司，适用企业所得税率20%。2006年底，企业所_爱下问搜题

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问题单项选择题案例分析题

某农业企业为上市公司，适用企业所得税率20%。2006年底，企业所有者权益总额为25000万元，其中：股本1600万股，每股10元；资本公积5000万元；盈余公积3000万元；未分配利润1000万元。2007年2月，企业向银行申请三年期借款2000万元，年利率为10%，每年付息一次，到期一次还本，支付借款手续费20万元。5月，企业扩股增资，新发行股票300万股，每股10元，支付发行费150万元。2007年底，企业按每股1元向股东支付现金股利。

根据上述资料，回答下列问题。

该企业2007年5月新发行股票的资金成本为（）。

A.8%

B.8.42%

C.10%

D.10.53%

答案

参考答案：D

完形填空

One sunny afternoon, a seven-year-old girl went for a walk. She crossed a large area of grassland into the woods __ __ she realized that she was lost.
Sitting on a rock and ____ what to do, she began crying. After a while, she____ to walk along a wide path lined with tall trees and thick bushes. ____ it was getting dark, she saw a small, dark wooden house. She opened the door and ____ stepped in. Suddenly, she heard a strange noise, and she ran out the door and back to the ____. Cold and tired, she fell asleep near a ____.
The girl’s parents were out and her dog, Laddy, was at home. Laddy ____ that his Mistress（女主人）was in danger. He jumped ____ a window, breaking the glass. He looked in the fields. But he couldn't find his mistress anywhere. However, from the ground came a ____ scent (气味) as he lowered his head. He ____ the scent and walked across the grassland. Barking ____ into the air, the dog ____ through the woods until he found the ____ . But the girl was not there, so he headed back to the woods. Much to his ____ , he saw his mistress’ blue shirt in the distance. He ____ over some bushes and saw the little stream, where the girl was ____.
When she opened her eyes and her dog standing beside her, the girl said, “You me, Laddy,” and she kissed him several times. Seeing their daughter and dog coming back, the parents burst into tears of . That night Laddy had a Hero's supper: a huge meal of steak.

C．remembering

D．unwillingly

A．satisfaction

B．disappointment

C．embarrassment

判断题

为了保证工程的顺利进行，所有的进度款和安全生产资金可以统筹安排，保证工程材料的供应和人工工资。