试题与答案

甲公司2008年初打算添置一条生产线,如果以租赁方式取得,租赁公司要求每年末支付租金

题型:问答题

题目:

甲公司2008年初打算添置一条生产线,如果以租赁方式取得,租赁公司要求每年末支付租金80万元,租期为5年,租赁期内不得退租,租赁期满设备所有权以40万元的价格转让给承租方,租赁的内含利息率为10%。甲公司适用的所得税税率为30%,税前借款(有担保)利率为10%,项目要求的必要报酬率为15%。
要求:

用差量现金流量法计算租赁方案相对于自购方案的净现值,为甲公司作出正确的选择;

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C解析:解答过程:根据《钢铁企业电力设计手册》(上)P701。 按参与自起动的电动机和风机型负荷的电动机考虑 tdz=(1.2~1.4)tqd=1.2×13~1.4×13s=15.6~18.2s(取18s)

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A. showed up where Venice is         B. told us who built the city of Venice

C. described what Venice is like       D. talked about why Venice is surrounded by waters

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3. Why is the Florian the famous cafe? Because ______.

A. it appeared in Byron and Goethe’s poems

B. it is more close to St. Mark’s Square than the Quadri

C. it was founded in 1720,much older than the Quadri

D. Byron and Goethe were once it’s customers

4. From the article we can see that ______.

A. many people have fled because Venice’s existence is being threatened

B. the level of the surrounding water is constantly rising because the city of Venice began to sink

C. the government has already taken many measures to save the city from going down

D. many steps have already been taken to prevent the terrain from rising

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