题目内容

Section A
Directions: Translate the following English into Chinese. (10 points)
Take care of the penny and the pound will take care of themselves.

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What favorable treatment does the addresser ask for?
A special discount of______.

Ireland has a lot to offer the traveler besides its famously
green countryside and popular traditional music. It is rich on【M1】______
prehistoric and Medieval ruins, fine Georgian architecture,
and art. For those interested in literature, it is also the homeland
of a great deal of the English language's finest writers: Swift,【M2】______
Wilde, Shaw, Yeats, O'Casey, Beckett, Behan, and—most famous
of all—James Joyce. The Irish are intense proud of their writers, 【M3】______
and literary memorials are scattered all over the country, and
frequently visited.
Unlike Northern Ireland, about which we hear so often in the
news, the nation of Eire, that makes up most of the island, gained 【M4】______
its dependence formally in 1921 and completely separated from 【M5】______
the United Kingdom in 1949. Although memories of the long
struggle for independence are everywhere, but Ireland is also a very 【M6】______
modern nation. In the 1990s it experienced high-tech boom which 【M7】______
created widespread prosperity. In the aftermath of the dot-com bubble,
some of that prosperity have dwindled, and the Irish are struggling with 【M8】______
a declining economy; but the country is still presents a bright, modern 【M9】______
face to the world. It is a participating member of the European Monetary
Union, so we had our first chance to use Euros on this trip. Although
the bills are generic across the Union, coins have a reverse side
illustrating some aspect of their country of origin—in case of Ireland, 【M10】______
a Celtic harp.
【M1】

某公司现有一台旧设备,由于生产能力低下,现在正考虑是否更新的问题,有关资料如下:
(1)旧设备原值15000元,预计使用年限10年,现已使用6年,最终残值为1000元,变现价值6000元,年运行成本8000元;
(2)新设备原值2万元,预计使用10年,最终残值为2000元,年运行成本6000元;
(3)企业要求的最低报酬率为10%。
现有两种主张,有人认为由于旧设备还没有达到使用年限,应继续使用;有人认为旧设备的技术程度已不理想,应尽快更新,你认为应该如何处理?

ABC公司2000年12月31日简易资产负债表列示如下
要求:
(1)计算年末流动比率和速动比率。若公司赊购材料,会对流动比率和速动比率产生什么影响?
(2)计算年末资产负债率。若赊购材料,会对资产负债率产生什么影响?
(3)企业2000年应收账款周转天数为45天,存货周转次数为4次,求营业收入利润率。

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