试题与答案

某企业2007年利润表反映实现的净利润为95万元,补贴收入50万元(包括企业增值税出

题型:问答题

题目:

某企业2007年利润表反映实现的净利润为95万元,补贴收入50万元(包括企业增值税出口退税30万元和因洪灾政府专项补贴20万元);营业外支出30万元(为企业遭受洪灾的损失支出)。经分析,预计从2008年至2012年企业的净利润将在2007年正常净利润水平上每年递增1%,从2013年到2017年企业净利润将保持在2012年净利润水平上。企业将在2017年底停止生产、整体变现,预计变现值约为140万元。若折现率为10%,企业所得税税率为25%。要求:评估2007年12月31日该企业的价值。(计算结果以“万元”为单位,保留两位小数)

答案:

参考答案:按收益法计算企业价值公式 5 10P= ∑95(1+1%)i/(1+10%)i+ ∑95(1+1%)5/(1+10%)j+140/(1+10%)10 i=1 j=6=87.23+80.09+73.54+67.52+62+34.99+31.82+28.92+26.29+23.9+53.98=570.28即企业的评估价值为570.28万元

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题型:问答题 案例分析题

The National Endowment for the Arts recently released the

the results of its “Reading at Risk” survey, which described

movement of the American public away from books and

literature and toward television and electronic media.

According to the survey. “reading is on the decline on every    62.__________

region, within every ethnic group, and at every educational level.“

The day the NEA report released, the U.S. House, in a tie      63.___________

vote, upheld the government's right to obtain bookstore and

library records under a provision of the USA Patriot Act. The

House proposal would have barred the federal government

from demand library records, reading lists, book customer      64.___________

lists and other material in terrorism and intelligence investigations.

These two events are completely unrelated to, yet they      65.___________

echo each other in the message they send about the place of

books and reading in American culture. At the heart

of the NEA survey is the belief in our democratic         66.__________

system depends on leaders who can think critically, analyze

texts and writing clearly. All of these are skills promoted by     67.__________

reading and discussing books and literature. At the same time,

through a provision of the Patriot Act, the leaders of our

country are unconsciously sending the message that reading

may be connected to desirable activities that might        68._________

undermine our system of government rather than helping

democracy flourish.

Our culture's decline in reading begin well before the       69._________

existence of the Patriot Act. During the 1980s' culture wars,

school systems across the country pulled some books from

library shelves because its content was deemed by parents     70.__________

and teachers to be inappropriate. Now what started in schools

across the country is playing itself out on a nation stage and    71.________

is possibly having an impact on the reading habits of the

American public.

在68处填写改错内容。

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