发行人应根据交易的性质和频率,按照偶发性和经常性分类披露关联交易及关联交易对经营成果的影响。
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债务融资成本一般高于股权融资成本。 ()
A. 正确
B. 错误
Section B
Directions: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recorded question. The dialogues and questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文:M: I was told that your brother has gone to France.
W: No, he has gone to the U.S.A.
Q: Where is her brother now?
(11)
A. In France.
B. In the U.S.A.
C. In Japan.
D. In China
听力原文:W: The shoes were a bargain. I got them for half price!
M: You mean you only paid $30 for them?
Q: How much did the shoes cost originally?
(14)
A. $30.
B. $60.
C. $13.
D. $16.
企业需要一设备,买价为4 100元,可用10年。如租用,则每年年初需付租金600元,除此之外,买与租的其他情况相同。假设利率为10%,则租赁该设备较优。 ()
A. 正确
B. 错误