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假如你是ABC公司的财务顾问。该公司正在号虑购买一套新的生产线，估计初始投资为3000万元，预期每年可产生500万元的税前利润(按税法规定生产线应以5年期直线法计提折旧，净残值率为10％，会计政策与此相同)，并已用净现值法评价方案可行。然而，董事会对该生产线能否使用5年展开了激烈的争论。董事长认为该生产线只能使用4年，总经理认为能使用5年，还有人说类似生产线使用6年也是常见的。假设所得税税率为33％，资本成本10％，无论何时报废净残值收入均为300万元。要求： (1)该项目可行的最短使用寿命是多少年(假设使用年限与净现值成线性关系，内插法求解，计算结果保留小数点后两位)？ (2)他们的争论是否有意义(是否影响该生产线的购置决策)？为什么？

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已知B公司上年的销售收入为60000万元，税前经营利润为3500万元，利息费用为600万元，平均所得税税率为32%，上年年末的金融资产为362万元，金融负债为1578万元，总资产为9800万元，总负债为4800万元。要求回答下列问题： (1)计算B公司上年的权益净利率（股东权益用年末数计算）； (2)如果预计今年的净经营资产净利率提高5个百分点，税后利息率不变，权益净利率提高到49.3%，计算今年的净财务杠杆； (3)如果今年增发新股100万元，权益乘数、总资产周转次数、收益留存率和销售净利率不变，销售增长20%，计算今年的负债增加额和上年的收益留存额； (4)如果今年为了增加负债而发行债券，债券期限为5年，每半年付息一次，面值为1000元，市场利率为6%,发行价格为1050元，计算债券的票面利率。已知：（P/A,3%,10)=8.5302,(P/F,3%,10)=0.7441。

听材料，回答下列各题： A unique laboratory at the University of Chicago is busy only at night. It is a dream laboratorywhere researchers are at work studying dreamers. Their findings have (26)_____ that everyonedreams from three to seven times a night; although in (27)_life a person may remember none oronly one of his dreams. What people dream usually (28)_ !heir waking life experiences, whichare mostly visual in nature. Dream is (29) to be a passive event, a (30)_ that peopleexperience but do not (31) control. While the subjects - - usually students_sleep, specialmachines record their (32) waves and eye movementss well as the body movements thatsignal the end of a dream. Surprisingly, all subjects sleep (33) . Observers report that a personusually feels anxious before a dream. Once the dream has started, h is body relaxes and his eyes becomemore active, as if the curtain had gone up on a show. As soon as the machine indicates that the dreamis over, the sleeper is weakened by the researcher. He (34)_, records his dream, and goes backto sleep_perhaps to dream some more. Researchers have found that if the dreamer is wakened afterhis dream (35)_, he can usually recall the entire dream. If he is allowed to sleep even five moreminutes, his memory of the dream will have faded. 第(26)题_____

Questions 下列各 are based on the following passage. Britain is not just one country and one people; even if some of its inhabitants think so. Britain is, infact, a nation which can be divided into several (36) parts, each part being an individual countrywith its own language, character and cultural (37) . Thus Scotland, Northern Ireland and Walesdo not claim to (38) to "England" because their inhabitants are not (39) "English".They are Scottish, Irish or Welsh and many of them prefer to speak their own native tongue, which inturn is (40) _ to the others. These cultural minorities (少数名族) have been Britains original inhabitants. In varying degreesthey have managed to (41) their national characteristics, and their particular customs and wayof life. This is probably even more ture of the (42)_areas where traditional life has not been soaffected by the (43) of industrialism as the border areas have been. The Celtic races are saidto be more emotional by nature than the English. An Irish temper is legendary. The Scots would rather(44) about their reputation for excessive thrift and prefer to be remembered for their folk songsand dances, while the Welsh are famous for their singing. The Celtic (45) as a whole produceshumorous writers and artists, such as the Irish Bernard Shaw, the Scottish Robert Bums, and the WelshDylan Thomas, to mention but a few. A)incomprehensible B)temper C) remote D) separate E) understandable F) forget G) generally H) temperament I) preserve J) strictly K) traditions L) reserve M) growth N) apply O) belong 第(36)题________

听材料，回答下列各题： You probably have noticed that people express similar ideas in different ways ___26the situation they arein. This isvery natural. All languages have two general levels of usage: a formal leveland an informal level.English is no 27_. The difference in these twolevels is the situation in which you use a 28_ level.Formal language is the kind oflanguage you find in text books,_29 books and in business letters. Youwould also use formal English in _30 and essays that you write inschool. Informal language is used inconversation with _31 family members and friends, andwhen we write personal notes or letters to closefriends. Formallanguage is different from informal language in several ways. First, formallanguage _32 bemore polite.What we may find interesting is that it usually takes more words to be polite.For example, I might sayto a friend or a family member, "Close the door,please," but to a 33_, I probably would say "Would youmindclosing the door？" Anotherdifference between formal and informal language is some of the 34_. There are bound to besome wordsand phrases that belong in formal language and others that are informal. Letssay that I really likesoccer. If I am talking to my friend, I might say "Iam just _35 soccer!" Butif I were talking to my boss, Iwould probably say "I really enjoysoccer." 第(26)题________