题目内容

Which of the following statements is true according to the passage？

A. No more than five passengers were saved.
B. The author was seventy-four years old when he wrote about the accident
C. All of those passengers who jumped from the sinking ship died in the water.
D. Many of those passengers who threw themselves into the sea got on aboard the boat.

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The writer was asked to write the story because ______.

A. he was on another ship nearby when Colossus hit the iceberg
B. he was only a boy of fourteen when the accident took place
C. he was now the only person alive who had seen the ship sink
D. he was one of those few passengers who were still alive today

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注册会计师核对销货发票的日期与登记人账的日期、发货日期是否一致，其主要目的是为了获取营业收入（）认定的实质性程序。

A. 发生
B. 完整性
C. 准确性
D. 截止

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企业的外部融资需求（）。

A. 预计经营资产一预计总负债一预计股东权益
B. 经营净资产增加一可供动用的金融资产一留存收益的增加
C. 经营资产增加一经营负债增加一留存收益的增加
D. 预计总资产一负债自然增加一预计股东权益增加

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A企业负债的市场价值为35000万元(与其面值一致)，股东权益的市场价值为65000万元。债务的平均利率为15％，权益为1.41，所得税税率为25％，市场的风险溢价是9.2％，国债的利率为3％。则加权平均资本成本为（）。

A. 0.1131
B. 0.123
C. 0.1432
D. 0.18

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Which of the following statements is true according to the passage？

A. No more than five passengers were saved. B. The author was seventy-four years old when he wrote about the accident C. All of those passengers who jumped from the sinking ship died in the water. D. Many of those passengers who threw themselves into the sea got on aboard the boat.

The writer was asked to write the story because ______.

注册会计师核对销货发票的日期与登记人账的日期、发货日期是否一致，其主要目的是为了获取营业收入（）认定的实质性程序。

企业的外部融资需求（）。

A企业负债的市场价值为35000万元(与其面值一致)，股东权益的市场价值为65000万元。债务的平均利率为15％，权益为1.41，所得税税率为25％，市场的风险溢价是9.2％，国债的利率为3％。则加权平均资本成本为（）。

A. No more than five passengers were saved.
B. The author was seventy-four years old when he wrote about the accident
C. All of those passengers who jumped from the sinking ship died in the water.
D. Many of those passengers who threw themselves into the sea got on aboard the boat.