试题与答案

假定某企业2008年的税后收益为50万元,支出的利息费用为20万元,其所得税税率为3

题型:单项选择题

题目:

假定某企业2008年的税后收益为50万元,支出的利息费用为20万元,其所得税税率为35%,且该年度其平均资产总额为180万元,则其资产回报率(ROA)约为( )。

A.33%

B.35%

C.37%

D.41%

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,C,D,E解析: 对于房地产开发投资项目来说,现金流出主要包括土地费用、建造费用、还本付息、经营费用、税金等。

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