试题与答案

某公司账面反映的长期资金共500万元,其中长期借款200万元,税前的资金成本12%,

题型:单项选择题

题目:

某公司账面反映的长期资金共500万元,其中长期借款200万元,税前的资金成本12%,应付长期债券100万元,资金成本8%,普通股200万元,资金成本8%,所得税率为40%。该企业的加权平均成本为( )。

A.9.6%

B.7.68%

C.8.68%

D.7.04%

答案:

参考答案:B

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题型:选择题

方永刚经常说:“我所肩负的是太阳底下最神圣的事业,我甘愿奉献自己全部的聪明才智,与千千万万个理论工作者一道,让党的创新理论的真理之花遍地开放,让党的创新理论的真理之光照亮和温暖千家万户!”这表明( )

①人生的真正价值在于对社会的贡献

②人生价值包括贡献和索取两个方面

③个人与社会是相互制约和相互促进的

④甘于奉献是先进人物的主要特色

A.①②

B.②④

C.③④

D.①④

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题型:阅读理解

Just as mankind has always had a desire to fly, the human race has wanted to swim under the water since prehistoric times. Pictures of primitive devices to enable people to breathe underwater have been found dating from 3000 years ago, but our dream of moving freely beneath the ocean waves for long periods of time was only realized about 60 years ago, when French diving legend Jacques Cousteau developed the first practical Self Contained Underwater Breathing Apparatus(SCUBA). Since then the sport of SCUBA diving has gone from strength to strength.

Lovers of SCUBA diving like the feeling of weightlessness, the peace and quiet under the water, the ability to move in three dimensions and the sense of adventure they get while on a dive. SCUBA divers often travel to some of the most beautiful and remote places in the world in the search for rare underwater flora and fauna(动、植物). Palau, The Red Sea, The Maldives and Hawaii have many of the most popular diving sites, but recreational divers often have to make do with less exotic local destinations, like the North Sea in Britain.

SCUBA diving is not without its dangers, however. The mixture of nitrogen and oxygen divers breathe underwater, combined with the pressure under the water can be deadly if a diver rises too quickly to the surface, causing a condition called ‘the bends’. Divers can also get lost or trapped when diving on wrecks, and fatalities(死亡)are particularly common in cave diving, where divers add to the dangers of diving by swimming through underground caves filled with water. Diving can also be harmful to the underwater environment. However with proper precautions diving can open up a whole new world, far from the stresses of daily life.

63. What is the writer trying to do in the text?

A. Advertise some popular diving sites.

B. Describe how to dive underwater.

C. Warn people against diving in the sea.

D. Give information about SCUBA diving.

64. What can the reader learn from the text?

A. There is uncertainty about SCUBA diving safety.

B. Divers have caused a lot of damage to the environment.

C. SCUBA diving is an old sport with a long history.

D. Divers always face the pressures in their life.

65. How might the writer describe SCUBA diving?

A. Interesting.   B. Relaxing.   C. Frightening         D. Unpleasant.

66. What do you think the author is most likely to suggest if he continues to write?

A. Getting out to dive underwater.   B. Stopping damaging environment.

C. Making better use of SCUBA.       D. Getting over the troubles of daily life.

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