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按照《关于贯彻发改价格〔2017〕1684号文件落实清洁供暖价格政策有关事项的通知》(鲁价格一发〔2017〕106号),“电代煤”居民用户电价政策由“年度超出4800千瓦时部分,暂不执行居民阶梯电价第三档用电价格”调整为“增加6000千瓦时一档采暖电量”方式。()
参考答案:错误

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KQK Co wants to raise $20 million in order to expand its business and wishes to evaluate one possibility, which is an issue of 8% loan notes. Extracts from the financial statements of KQK Co are as follows.
It is expected that investing $20 million in the business will increase income by 5% over the first year. Approximately 40% of cost of sales and other expenses are fixed, the remainder of these costs are variable. Fixed costs will not be affected by the business expansion, while variable costs will increase in line with income.
KQK Co pays corporation tax at a rate of 30%. The company has a policy of paying out 40% of profit after tax as dividends to shareholders.
Current liabilities are expected to increase by 3% by the end of the first year following the business expansion.
Average values of other companies similar to KQK Co:
Required:
(a) Assess the impact of financing the business expansion by the loan note issue on financial position, financial risk and shareholder wealth after one year, using appropriate measures. (10 marks)
(b) Discuss the circumstances under which the current weighted average cost of capital of a company could be used in investment appraisal and indicate briefly how its limitations as a discount rate could be overcome. (5 marks)

政府中的资产是属于国家统一所有,政府分级监管,单位占有使用。()

电压互感器在运行中,其二次侧不允许开路。()
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《国防交通法》中,国防运输的含义是什么?

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