试题与答案

(每题的备选项中,只有1个最符合题意。) 黄河公司2007年拥有资金9 000万元,

题型:单项选择题

题目:


(每题的备选项中,只有1个最符合题意。)

黄河公司2007年拥有资金9 000万元,其中,长期借款3 600万元,年利率10%;普通股 5 400万元,股票发行价格20元,刚刚支付的上年每股股利为2元,预计以后各年股利增长率为5%,目前价格也为20元。
2007年底,黄河公司为生产A产品,急需购置一台价值为3 000万元的W型设备,该设备购入后即可投入生产使用。预计使用年限为4年,预计净残值率为2%。按年限平均法计提折旧。经测算,A产品的单位变动成本(包括销售税金)为900元,边际贡献率为40%,固定成本总额为1 875万元,A产品投产后每年可实现销售量4万件。
为购置该设备,黄河公司计划再筹集资金3 000万元,有两种筹资方案:
方案甲:增加长期借款3 000万元,借款利率为12%,筹资后股价下降到18元,不考虑筹资费用,其他条件不变。
方案乙:增发普通股80万股,普通股市价上升到每股37.5元,其他条件不变。
2008年,W型设备购入后A产品正式投产,收入实现与销量发生情况与预测一致。假设黄河公司只生产和销售A产品,2008年年末资产负债表叶,所有者权益总额为5 000万元,敏感资产总额为3 600万元,敏感负债总额为30万元。
2009年公司计划生产销售A产品的数量比2008年增加8 000件,固定成本相应增加200万元,单位变动成本相应下降10%,销售单价保持不变。假设预计2009年留存收益增加额为153.80万元。
已知:PV10%,4=0.683;FV10%,4=1.464; PVA10%,4=3.17;FVA10%,4=4.641;PVA20%,4 =2.5887;PV20%,4=0.4823;PVA18%,4=2.6901;PV18%,4=0.5158。
企业所得税税率为25%。假定黄河公司2008年和2009年的所有者权益平均余额分别为9 000万元和10 400万元。不考虑其他因素。根据上述资料,回答下列各题:

黄河公司2009年追加资金需要量为( )万元。

A.1 849.33

B.560.2

C.1 269.65

D.1 549.33

答案:

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题型:阅读理解

D

Everyone knows you must exercise regularly to keep good health. Indeed, staying physically fit is a big part of our culture. we consider(or rightly so)that healthy people are attractive people. Since most of us want to be attractive, there is no shortage of exercise clubs, training videos, magazines and books offering to help us stay physically fit.

Unfortunately, however, our culture doesn’t place the same emphasis on mental fitness. Although we tend to like men and women with strong, healthy-looking bodies, we don’t have the same degree of respect or attraction for smart, educated, mentally healthy people. This is a pity, because there are great rewards for people who have developed the ability to think well.

If your mind is well trained and flexible, you will be able to understand a great deal of what happens around you. And if you are also well educated --- that is, if you understand basic science, mathematics, music, art, literature, history and so on --- you will find it much easier to make good decisions throughout your life. Over the long run, this leads to a sense of control over your destiny and a much better life than otherwise.

People who are poorly educated or who don’t think well --- that is, people who are not mentally fit --- see things differently. Their world is controlled by mysterious, often malevolent(恶意的)forces. Such people live within a system they will never master, forced to follow rules they will never understand. Although it may not be obvious, most spend their lives being manipulated(控制)by others. They are told what to do, what to think, how to spend their money, and what they should and should not aspire(渴望)to in life.

In my opinion, if you want to live well, you must be able to use your mind well. For this reason, I want you to be able to concentrate, to solve problems, to understand complex ideas, and to think clearly and quickly. Such skills will make it easier for you to make informed decisions, understand current events, choose good friends, manage your money well, make wise lone-term decisions and appreciate music, art and literature.

The key to developing such skills is to enjoy learning, and to have the ability and motivation to teach yourself.

63. The writer of the passage feel disappointed that ____.

A. too little has been done to help people to keep physically fit

B. too much has been done to help people to keep physically fit

C. mentally healthy people are not as popular as physically healthy people

D. physically healthy people are not as popular as mentally healthy people

64. The underlined word “this” in the 3rd paragraph means ____.

A. the understanding of a great deal of what goes on around you

B. the understanding of basic science and mathematics

C. good training in body and mind

D. being able to make good decisions in life

65. The writer of this passage thinks those who are not mentally fit ____.

A. live a poor and mysterious life   B. can’t control over their life

C. often do what others do        D. enjoy being fooled and ruled

66. The best title of the passage will most probably be ____.

A. Train Your Body                  B. Train Your Mind  

C. Make Informed Decisions       D. Think Hard and Work Hard

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