A设备可按3200元出售,也可对外出租,且未来3年内可获租金3500元,该设备是3年以前以2 5000元购置的,故出售决策相关成本不是5000元而是3500元。 ()
A. 正确
B. 错误
C. A
D. 差额成本、未来成本、重置成本、机会成本等都属于相关成本,相关成本是指与特定决策有关,在分析评价时必须考虑的成本。出售决策的相关成本是其机会成本租金 3500元。如果将非相关成本纳入投资方案的总成本,则一个有利的方案可能变得无利,从而可能会造成损失。
甲持有一张票据,但提示承兑时被拒绝承兑,则:A.甲应当在付款期限届满后行使追索权B.甲应当自收到甲持有一张票据,但提示承兑时被拒绝承兑,则:
A. 甲应当在付款期限届满后行使追索权
B. 甲应当自收到被拒绝承兑或者被拒绝付款的有关证明之日起3日内,将被拒绝事,由书面通知其前手,未按照规定期限通知的,持票人仍可以行使追索权
C. 甲可以向付款人行使追索权
D. 甲不能对该票据上的出票人、背书人、保证人同时行使追索权
M: What does it look like I am doing?
W: Well, it looks like you are watching television. But we have a linear algebra mid-term tomorrow, so I thought you'd be studying for it and maybe I can study with you.
M: Oh, well, I was just taking a break. This linear algebra stuff gives me a headache if I work on it too long.
W: I know what you mean I've been working on it for three hours already. I'm beginning to get cross. I've been guessing at the sample problems. I just don't get some of them.
M: But I can't believe you are coming to me. I mean you do know what I got on the last test, don't you?
W: Yeah, I know. You told me. I just thought two heads might be better than one.
M: Yeah, that's a nice idea. But...you know, I wish I knew that person in our class who got a hundred on the last test. She didn't miss a question. Umm...was it Elizabeth?
W: Oh yeah, Elizabeth! She is a friend of mine. She'd be a big help right now, why don't I give her a call?
M: What! At this hour? It's already ten thirty. I don't wanna impose on her.
W: Yeah, I guess you are right. But you know what, she owes me a big favor. Let's at least give her a call and see what she says. Maybe going over some of the problems with us would help her review the material.
M: It's worth a try.
(20)
A. Studying for a test.
B. Visiting a close fiend of theirs.
C. A class presentation they're preparing.
D. A television program the man is watching.
W: Yes, I saw it in the paper. From a 200-foot high building, wasn't it? I gather the driver had just got out or he'd have been killed, wouldn't he?
M: Oh, yes. I saw the car; it was totally damaged.
W: You usually park your car around there, don' t you, Bill?
M: Yes, I left it in that very spot a couple of days ago, but yesterday it was parked up the road.
W: You were lucky then, weren't you, Bill?
M: Out of luck, you mean! I'd be very pleased if my old car were smashed to bits. I could claim from the insurance company then, couldn't I?
W: But you used to be so proud of your car, didn't you?
M: I used to be years ago, but now there are all sorts of repairs to be done, and I just haven't got enough spare cash to put it right.
W: You can always sell it, can't you?
M: Few people are stupid enough to buy a car in that State, aren't they?
W: The man whose car was crushed yesterday was very annoyed about it. He'll be given a new car by the builders, though.
M: Yes, but his car was a specially built model that can't be replaced, and there was hardly anything wrong with it, was there?
W: Well, that's life! When people actually want to get rid of their cars, this sort of thing seldom happens, does it?
(23)
A. There was a traffic accident.
B. A car was smashed by a falling object.
C. A car hit someone near the high building.
D. A driver was killed in his new car.