题目内容

某企业拟进行一项固定资产投资项目决策,行业基准折现率为12%,有四个方案可供选择。其中甲方案的项目计算期为10年,净现值为1000万元,(A/P,12%,10)=0.177;乙方案的净现值率为-15.5%;丙方案的项目计算期为11年,其年等额净回收额为。138万元;丁方案的内部收益率为10%。最优的投资方案是()。

A. 甲方案
B. 乙方案
C. 丙方案
D. 丁方案

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下列各项中,不影响债券内在价值的因素有()。

A. 债券的购买价格
B. 债券的计息方式(单利还是复利)
C. 市场利率
D. 票面利率

与全部投资的现金流量表相比,项目资本金现金流量表的特点在于()。

A. 项目资本金现金流量表要详细列示所得税前净现金流量,累计所得税前净现金流量,所得税后净现金流量和累计所得税后净现金流量
B. 项目资本金现金流量表要求根据所得税前后的净现金流量,分别计算两套内部收益率净现值和投资回收期指标
C. 与全部投资的现金流量表相比,项目次金现金流量表现金流人项目和流出项目没有变化
D. 项目资本金现金流量表只计算所得税后净现金流量,并据此计算资本金内部收益率指标

经营管理费用又称为期间费用,包括管理费用,财务费用和营业费用。()

A. 正确
B. 错误

A heating aid is not a complete solution to the problem. The sound perceived by the deaf person through a hearing aid is distorted and appears to have more background noise than is heard by someone with normal hearing. Deafened people have to lip-read as well.
Lipreading is difficult, demands intense concentration, and an uninterrupted direct view of the speaker's face. No other activities can take place at the same time: the lipreadar has to stop eating, stop everything in order to concentrate on hearing. It is not a question of stupidity or bad temper—as it sometimes appears to be—but a question of being very easy to misunderstand when tile sound is distorted. Remember what it's like trying to communicate on a very bad telephone line. Frustrating, isn't it? The deaf have to face that all the time.
A useful way of looking at the problem is to see the deaf person as a foreigner—to treat them as if you were in a foreign country. You would speak more clearly, slowly and raise your voice slightly. And you'd use gestures to make your meaning clear, as well as have no hesitation in using pencil and paper to be absolutely certain. You can de all those things with the deaf—as well as making sure you don't obscure your mouth with your hand, a pipe or a cigarette.
Another point quite often overlooked is that a hearing aid may be quite efficient and useful in a quiet, carpeted room—but try it in the street during rush hour, in a noisy ear, in a railway station ticket office, a cinema or a concert hall and you've got a really difficult problem to distinguish speech. So don't suggest to or encourage deaf people to go to functions which are going to make their disability appear worse—and increase their sense of failure.
Careful selection of cinemas with good sound systems is important and you should experiment to find out where the best seats are for hearing. Fitting adaptors for radio and television, observing which 15lends are easier to understand, and making sure that people talking are well-lit are all useful and positive activities.
A person who loses hearing ______.

A. can hear well with the help of a hearing aid
B. can communicate with others by lipreading and at the same time with the help of a hearing aid
C. can only communicate with others with the help of pencil and paper
D. can communicate easily with others by lipreading

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