试题与答案

(三) 某公司拟筹资1 000万元创建一家子公司,现有甲、乙两个备选筹资方案,其相

题型:单项选择题

题目:

(三)


某公司拟筹资1 000万元创建一家子公司,现有甲、乙两个备选筹资方案,其相关资料经测算列入下表,甲、乙两个方案的其他情况相同。
筹资方式 筹资方案甲 筹资方案乙
筹资额(万元) 个别资金成本(%) 筹资额(万元) 个别资金成本(%)
长期借款 160 8 130 7.3
公司债券 240 10 150 11
普通股票 600 15 720 15
合计 1000 1000
根据以上材料,回答下列问题。

仅就已给资料,该公司的筹资决策依据是( )。

A.个别资金成本

B.加权平均资金成本

C.资金的边际成本

D.资金总成本

答案:

参考答案:B

解析: 从本题看,筹资决策依据是加权平均资金成本。

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题型:选择题

下列各句中没有语病、表意明确的一句是                           (   )

A.不同的法官裁判同一案件,判决的结果却截然不同,这种“同案不同判”的怪现象让法律陷人了极为尴尬的境地。

B.记者在此次投资贸易洽谈会上了解到,由于西帮大开发战略的实施,使中国西部的基础设施、民生、生态都有了明显改善。

C.这份“春风送岗位”活动宣传材料提醒外出务工人员要到各级劳动保障部门开设的就业服务机构求职,以避免合法权益不受侵害。

D.因为作者没有很好地把握作品主题,单凭主观想象,加入了许多不必要的情节和人物,反而大大地削弱了作品的思想性和艺术性。

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题型:阅读理解

One morning, a young man leading a goat lost his way due to the thick mist.Then he met a blind man and asked whether he also lost his way.The blind man said, “I cannot see anything.Therefore, the mist doesn’t affect me.I followed the path in my memory and it never goes wrong.”

Happily the young man led the goat following him forward.The blind man asked where he was going.He said he wanted to sell his goat.“Male or female? How many years have you kept it?” The young man spoke without too much thought, “A female goat of 3 years!”

The young man was still following the blind man when he was grasped the hand by the blind man.He shouted ,“Here is the police station! Go into it and elaborate on how you stole the goat!”

The young man had been a thief for a long time and admitted the goat was stolen by him.He asked the blind man puzzlingly, “But how do you know I am a thief?”

The blind man smiled, “I have been keeping goats for decades and can tell one of them is male or female as well as their age according to their voices.The goat you led just now is obviously a male goat, but you said female.The goat is simply a little more than one year old, but you said you had kept it for three years.Moreover, the goat will bleat totally differently when he is led by a stranger instead of his owner.So I can tell the goat does not belong to you!” Only then did the thief understand the whole thing with his head dropped down.

小题1:The blind man didn’t lost his way because _________

A.he didn’t lead a goat

B.he couldn’t see anything

C.he wasn’t affected by the thick mist

D.he had a better memory than the young man小题2:According to the dialogue in Paragraph 2, we can know that ______

A.the blind man was a detective

B.the young man was an honest man

C.the young man familiar with the goat

D.the blind man was very careful小题3:The underlined word “elaborate” in Paragraph 3 most probably means ______

A.express in detail

B.tell a lie

C.learn by heart

D.make up one’s mind小题4:We can infer that the young man was ______after hearing the blind man’s explanation.

A.humorous

B.nervous

C.depressed

D.satisfied

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