由于可转换债券的转换价格固定,股票市价的升降对发行可转换债券的公司没有影响。 ( )
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竞争均衡理论认为判断企业进入稳定状态的惟一标志是具有稳定的投资资本回报率,它与资本成本接近。 ( )
A. 对
B. 错
远大集团的全资子公司A公司拥有独立的采购、生产、销售和资产购置处理权力, 2005年A公司资产的平均总额为4 000万元,其资产报酬率为20%,权益乘数为4,负债平均利率为10%,包括利息在内的固定成本总额为600万元,所得税率为40%,A公司所处行业的平均投资报酬率为16%。 要求: (1)远大集团应将A公司作为何种责任中心进行考核; (2)计算A公司2005年的权益净利率、已获利息倍数和总杠杆系数; (3)如果A公司2006年由盈利转为亏损,销售量下降的最大幅度是多少
Crosby’s recent study of American historical demography is blithely based on the reconstitution of the records of single parishes, a method that often excludes migrants. Moreover, it is troublesome for historians to obtain information on the birthdates of people who relocated to the parish, and equally difficult to follow those who had migrated to new places of residence. Thus, the exclusion of migrants also followed from the way spatial units were once conceived by the parishioners themselves, a stable and unchanging pre-modern countryside of interchangeable towns unlike "modern" flows to cities. As a result, migration was improperly assumed to be irrelevant because the small units in the countryside were interchangeable and migrants into a parish could thus stand as a proxy for those who had left. In any case, it was thought that migration in the countryside was repetitive and occurred only in response to life course events, such as finding a spouse, and thus, like the parishioners themselves, Crosby complacently equates the demographics of migrants to those of more sedimentary populations. According to the passage, Crosby has made which of the following assumptions concerning historical means of demography?()
A. Migration is in most cases dictated by life course events as opposed to the economic factors that contribute to the development of cities.
B. Population growth tends not to affect the availability of proxies for replacing emigrants from population centers.
C. Sedimentary populations are more historically significant than nomadic or migratory ones.
D. It is permissible to rely upon a single source of information in studying population movement patterns.
E. Migration can be disregarded as a demographic pattern in historical contexts prior to the development of large cities.