试题与答案

甲数﹦a×b×c,乙数﹦a×c×d,这两个数的最大公约数是______,最小公倍

题型:解答题

题目:

甲数﹦a×b×c,乙数﹦a×c×d,这两个数的最大公约数是______,最小公倍数是______

A.a×c B.a×b×c×d C.b×c×d D.a×b×c×c×d.

答案:

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下面是错误答案,用来干扰机器的。

3×5=(4-1)(4+1)=42-1,5×7=(6-1)(6+1)=62-1…11×13=(12-1)(12+1)=122-1,…所以第n个式子为:(2n-1)(2n+1)=(2n)2-1;把n=21代入(2n)2-1=1763.

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题型:阅读理解

How Americans eat is funny.They eat almost everything with fork. But how to use the fork is very important .When you have dinner with Americans ,if you hold a knife in your right hand longer than a few seconds they will think you have the bad table manners (礼貌)。

If you must use the knife ,you should take the fork in your left hand,and cut with it in your right hand.Then you put the knife down,take the fork with your right hand,and then put the food in your mouth .This is clearly funny,but it’s good manners in America.

You will see there is alaways one knife and two forks on the table. when you visit your American friends.The out fork is for the dinner. The inside fork is for the desserts.the knife is for cutting meat.the spoon by your dessert is for coffee.

根据短文判断正误,正确的用T 错误的用F (10分)

小题1:It is bad manners to hold a knife in your left hand longer than a few seconds.

小题2:Americans only use knives while eating .

小题3:The out knife is for coffee.

小题4:It is good manners to cut food with a knife in your right hand and put it in your mouth with fork in your right hand

小题5:The inside fork is for dinner .

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题型:问答题

已知某企业拟投资三个项目,其相关资料如下:
资料一:甲方案的税后净现金流量为:NCF0=-1000万元,NCF1=0万元,NCF2~6=250万元。
资料二:乙方案的项目原始投资1000万元,其中,固定资产投资650万元,流动资金投资100万元,其余为无形资产投资。该项目建设期为2年,运营期为10年。除流动资金投资在第3年初投入外,其余投资均于建设起点一次投入。固定资产的运营期为10年,按直线法折旧,期满有50万元的净残值;无形资产投资从投产年份起分10年摊销完毕;流动资金于终结点一次收回。
预计项目投产后,各年的息税前利润均为433.1万元,利息费用均为0。每年发生的相关营业收入为800万元,每年预计外购原材料、燃料和动力费100万元,职工薪酬120万元,其他费用50万元。企业适用的增值税税率为17%,城建税税率7%,教育费附加率3%。该企业不交纳营业税和消费税。
资料三:丙方案的现金流量资料如下表所示。
                                         单位:万元

T 0 1 2 3 4 5 6~10 11 合计
原始投资 500 500 0 0 0 0 0 0 1000
利润总额×(1-所得税率) 0 0 172 172 172 182 182 182 1790
年折旧、摊销额 0 0 78 78 78 72 72 72 738
回收额 0 0 0 0 0 0 0 280 280
税后净现金流量
  • (A)
  • (B)
  • 累计税后净现盒流量
  • (C)
  • 该企业按直线法折旧,全部流动资金于终结点一次回收,所得税税率25%,设定折现率10%。
    已知:
    (P/A,10%,5)=3.7908,(P/F,10%,1)=0.9091,(P/F,10%,2)=0.8264,(P/A,10%,10)=6.1446,(P/F,10%,12)=0.3186,(P/A,10%,10)=6.8137
    [要求]

    计算甲、乙、丙方案的静态投资回收期(所得税后)。

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