试题与答案

某公司今年年初的现金余额为200万元,年初有已收到未入账支票30万元,预计今年含税销

题型:问答题

题目:

某公司今年年初的现金余额为200万元,年初有已收到未入账支票30万元,预计今年含税销售收入为6000万元,其中有80%为赊销,年初的应收账款余额为500万元,预计年末的应收账款余额为800万元。年初的应付账款为600万元,平均在两个月后付款,预计今年的采购金额为4800万元。预计今年其他的现金支出为1250万元,要求年末的现金余额介于300~310万元之间,如果现金不足,发行债券解决,发行价格为980元/张,发行费用为30元/张,每张债券的面值为1000元,期限为5年,票面利率为6%,发行债券的数量必须是100张的整数倍,在年初发行,按年支付利息。所得税税率为25%。
要求:

计算发行的债券的税后资本成本。
已知:(P/A,6%,5)=4.2124,(P/F,6%,5)=0.7473
(P/A,8%,5)=3.9927,(P/F,8%,5)=0.6806

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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题型:填空题

B Egyptian Villages 埃及村落

Most of the inhabitants live in mud-brick homes, their (1)  walls insulating against the afternoon heat. Flat roofs, exposed (2)  the northern evening breezes, serve as cool sleeping (3)  as well as storage areas. Villagers plaster the outer walls (4)  often trim them in blue, a color they believe (5)  off the evil eye. As a man becomes richer, (6)  can add a second story to his house perhaps (7)  his married son. Those villagers who have made the (8)  to Mecca paint the legend of their trip on (9)  outer walls of their homes. Such hajj houses, along (10)  the mosques, are the most distinguished buildings in a (11)

Some villagers build ornate pigeon coops close to their (12) , using the birds as food and their droppings to (13)  crops. Many houses still have dirt floors and lack (14)  or running water; women with jars balanced on their (15)  make the trek to the community well, and children donkeys haul the (16)  liquid in jerry cans.

All (17)  said, government sponsored building programs have also brought newer (18)  residences and utilities to some villages, particularly those outside (19)  Nile Valley in the Oases and the Red Sea (20)  areas.

8.()

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