波普艺术

保险合同是投保人支付保险费给保险人，保险人在保险标的发生约定事故时承担经济损失补偿责任。可见保险合同是我们理赔时的主要依据，所以理财规划师要熟练掌握保险合同的知识。请根据对保险合同的认识解答以下试题：

保险合同是（），它体现在保险合同的当事人双方都享有权利并承担相应的义务上，即投保人有按照合同约定缴纳保费的义务，而保险人则负有在保险事故发生时赔偿或给付保险金的责任。

A.双务合同

B.附和合同

C.射幸合同

D.最大诚信合同

阅读理解

     Sixteen years ago, Eileen Doyle's husband, an engineer, took his four children up for an early morning

cup of tea, packed a small case and was never seen or heard of again.Eileen was astonished and in a

state of despair.They had been a happy family and, as far as she knew, there had been nothing wrong with their marriage.

       Every day of the year a small group of men and women quietly pack a few belongings and without so much as a note or a goodbye close the front door for the last time, leaving their debts, their worries and

their confused families behind them.Last year, more than 1,200 men and nearly as many women were

reported missing from home-the highest in 15 years.Many did return home within a year, but others

rejected the past completely and are now living a new life somewhere under a different identity.

      To those left behind, this form of desertion (遗弃) is a terrible blow to their pride and selfconfidence.

Even the finality of death might be preferable.At least it does not imply rejection or failure.Worse than that, people can be left with an unfinished marriage, not knowing whether they will have to wait several years

before they are free to start a fresh life.

      Clinical psychologist Paul Brown believes most departures of this kind to be well planned rather than

impulsive."It's typical of the kind of personality which seems able to ignore other people's pain and

difficulties.Running away, like killing yourself, is a highly aggressive act.By creating an absence the people

left behind feel guilty, upset and empty."

1. When her husband left home, Eileen Doyle ________.

A. could not forgive him for taking the children

B. had been expecting it to happen for some time

C. could not understand why

D. blamed herself for what had happened

2. Most people who leave their families behind them ________.

A. do so without warning

B. do so because of their debts

C. come back immediately

D. change their names

3. Which might be the title of the passage?

A. Broken marriage

B. New life after desertion

C. A new social problem

D. Desertion and its influence

4. What can be inferred from the passage?

A. Many people choose to leave home quietly because they hate their family.

B. Paul Brown regards leaving home as an act of selfishness.

C. Those who are left behind will lose confidence and won't marry again.

D. Eileen's husband, together with his four kids, was probably killed in an accident.

假定某企业集团持有其子公司60%的股份，该子公司的资产总额为1000万元，其资产报酬率（也称为投资报酬率，定义为息税前利润与总资产的比率）为20%，负债利率为8%，所得税率为25％。假定该子公司负债与权益（融资战略）的比例有两种情况：一是保守型30：70，二是激进型70：30。对于这两种不同的融资战略，请分步计算母公司的投资回报，并分析二者的风险与收益情况。

直接费用

氨液分离器的另外一种作用是，分离（）后的低压氨液中所带来无效蒸汽。

A.吸气

B.压缩

C.节流

D.排气