试题与答案

经审查合规后的印鉴卡开户银行用加盖()A、业务公章 B、业务清讫章 C、结算专用章 D、委

题型:单项选择题

题目:

经审查合规后的印鉴卡开户银行用加盖()

A、业务公章

B、业务清讫章

C、结算专用章

D、委派会计印章

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A

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题型:问答题

某公司2006年营业收入6000万元,营业净利率为15%,年末金融负债利息率为12%,全年固定经营成本总额为720万元,该公司适用的所得税税率为30%,目前该公司部分生产能力闲置,2006年12月31日简化的资产负债表如下:
单位:万元

资产 年末 权益 年末
经营现金 120 应付账款 120
应收账款 180 应付票据 60
存货 360 长期借款 300
固定资产 540 股本 480
留存收益 240
合计 1200 合计 1200

该公司的经营流动资产和经营流动负债与营业收入同比例增长,预计2007年的营业收入增长率为25%,营业净利率为12%,营业毛利率为16%,股利支付率为95%。
要求:
(1)计算该公司2006年的净利润、息税前利润和边际贡献;
(2)计算该公司2007年的经营杠杆系数、财务杠杆系数和总杠杆系数;
(3)根据销售百分比法计算该公司2007年的外部融资需求量;
(4)结合(3),该公司所需外部融资需求量通过平价发行3年期分期付息公司债券来筹集,债券票面年利率为8%,计算该债券的资本成本;
(5)编制该公司2007年12月31日的预计资产负债表;
(6)计算该公司2007年的应收账款周转率、存货周转率(按营业成本计算)。

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题型:问答题

(46) It is known that the brain shrinks as the body ages, but the effects on mental ability are different from person to person. Interestingly, in a study of elderly men and women, those who had more education actually had more brain shrinkage.
"That may seem like bad news," said study author Dr. Edward Coffey, a professor of psychiatry and of neurology at Henry Ford Health System in Detroit. (47) However, he explained, the finding suggests that education allows people to withstand more brain tissue loss before their mental functioning begins to break down.
The study, published in the July issue of Neurology, is the first to provide biological evidence to support a concept called the "reserve" hypothesis, according to the researchers. In recent years, investigators have developed the idea that people who are more educated have greater cognitive reserves to draw upon as the brain ages; in essence, they have more brain tissue to spare.
(48) Examining brain scans of 320 healthy men and women aged 66 to 90, researchers found that for each year of education the subjects had, there was greater shrink age of the outer layer of the brain known as the cortex. Yet on tests of cognition and memory, all participants scored in the range indicating normal.
"Everyone has some degree of brain shrinkage," Coffey said. "People lose (on average) 2.5 percent per decade starting in adulthood."
There is, however, a "remarkable range "of shrinkage among people who show no signs of mental decline, Coffey noted. Overall health, he said, accounts for some differences in brain size. Alcohol or drug use, as well as medical conditions such as diabetes and high blood pressure, contribute to brain tissue loss throughout adulthood.
In the absence of such medical conditions, Coffey said, education level helps explain the range of brain shrinkage exhibited among the mentally-fit elderly. The more-educated can withstand greater loss.
(49) Coffey and colleagues gauged shrinkage of the cortex by measuring the cerebrospinal fluid surrounding the brain. The greater the amount of fluid, the greater the cortical shrinkage.
Controlling for the health factors that contribute to brain injury, the researchers found that education was related to the severity of brain shrinkage. For each year of education from first grade on, subjects had an average of 1.77 milliliters 11 more cerebrospinal fluid around the brain.
Just how education might affect brain cells is unknown. (50) In their report, the researchers speculated that in people with more education, certain brain structures deeper than the cortex may stay intact to compensate for cortical shrinkage.

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