试题与答案

东大公司于2005年1月1日购入设备一台,设备价款1500万元,预计期末无残值,采用

题型:问答题 计算题

题目:

东大公司于2005年1月1日购入设备一台,设备价款1500万元,预计期末无残值,采用直线法按3年计提折旧(均符合税法规定)。该设备于购入当日投入使用。预计能使公司未来三年的销售收入分别增长1200万元、2000万元和1500万元,经营成本分别增加400万元、1000万元和600万元。购置设备所需资金通过发行债券方式予以筹措,债券面值总额为1400万元,期限3年,票面年利率为8%,每年年末付息,债券发行价格为1500万元。该公司适用的所得税税率为33%,要求的投资收益率为10%。

计算债券资金成本率()

答案:

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   It was early morning. Peter Corbett helped Mark Wellman out of his wheelchair and onto the ground. They

stood before El Captain, a huge rock almost 1.2 kilometers high. Mark had long dreamed to climb El Captain

when he was a child. At the age of twenty-one, he had fallen while climbing mountain, losing his legs. But he

never lost his love for life.

   Mark knew he couldn't finish the climb alone, but his friend Peter would be there to lend a helping hand. They

thought it would take seven days to reach the top. Now Peter climbed about 30 meters up and hit a piton (岩钉) into the rock. Fastening (拴紧) one end of a 50 -meter rope (绳子) to the piton, he let the other end of the rope

fall down. Mark caught the rope and fastened it to his belt. He next reached above his head and fastened a T-bar(丁字铁) to the rope. Mark took a deep breath, pushed the T-bar up almost as far as his arms could reach, and

began the first pull up. High above, Peter let out a cheer, "You're on your way."

   For the first four days the two men progressed upward (向上) without accident. But on the fifth day, a very

strong wind began to blow, making it hard for Mark to hold on to his rope. But Mark kept on pushing up the

T-bar and pulling himself up.

   It took them one day more than they had expected. But as the two heads appeared the group of people waiting

on the top went wild with joy.

   Mark Wellman showed that if you set your heart and mind on something, no wall is too high, no dream

impossible.

1. With the help of his friend, Mark could climb up El Captain about___ meters in height each day.

A. 300

B. 150

C. 50

D. 30

2. While climbing, Mark___.

A. carried the T-bar on his back and stepped upward

B. pushed up the T-bar and pulled himself up

C. sat in his wheelchair and pushed himself up

D. held on to the rope drawn up by his friend

3. Which is the correct order of the steps before Mark's climbing?

a. push up the T-bar

b. tie the rope to his belt

c. hit the piton into the rock

d. fasten the T-bar to the rope

e. tie the rope to the piton

A. cebda

B. ecabd

C. ebdca

D. bdeca

4. Which of the following is true of Mark Wellman? 

A. He realized his dream without anyone helping him. 

B. He was badly injured when he climbed El Captain. 

C. He dreamed to climb up El Captain for a long time. 

D. He climbed up the rock by using a tool for the disabled.

5.What can we learn from the passage?

A. A friend in need is a friend indeed.

B. Dreams will come true in the end. 

C. Each step is important to success.

D. Nothing can stop a strong will.

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