《出境货物报检单》的“发货人”应填写外贸合同中的买方或信用证开证人。 ()
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宏发股份有限公司普通股当前市价为每股15元,拟增发新股1000万股,预计筹资费用率为2.5%,第一年发放股利为每股0.25元,以后每年股利增加率为6%,则该公司本次增发普通股的资金成本为()。
A. 0.0667
B. 0.0671
C. 0.07
D. 0.0771
长江公司现有实收资本1000万元,公司拟以自有资金在一生产项目开工时,一次投资500万元,建设期一年,该项目的使用期限为4年,期满无残值,按直线法计提折旧。该项目建成投产后每年预计可获得营业收入400万元,发生营业成本、营业费用及营业税金300万元。假设贴现串为10%,公司适用企业所得税税率30%(计算过程保留3位小数)。
根据上述资料,回答下列问题:
该投资项目的投资回收率为()。
A. 0.14
B. 0.315
C. 0.39
D. 0.45
听力原文:M: Hello, Professor Ward speaking.
W: Hello. My name is Ann Smith. I'd like to get into your course on herbal plants.
M: I'm sorry, there are already too many students in that class.
W: Oh, it's a pity to hear that. But I really want to hear your lecture.
M: You can learn it the same time next year.
W: But I'm a student from another University, and I'll be here only 2 semesters. So if I couldn't register it this time, I'll miss it.
M: I see.
W: And the course isn't offered at my school and I think it would be interesting.
M: Have you studied much about botany? It's very difficult, you know.
W: Yes, I am majoring in biology and I've also done some economic botany on my own.
M: Well. I'll do my best. Why don’t you come to my office next week? I'll be in all day Wednesday. I can tell you more about the class and the other courses here.
W: Thanks a lot.
M: In any case, you'll have to see Professor Chambers to get his approval. If all else fails you can register for my courses in the spring. We cover many of the same topics then.
W: I'll be in Wednesday. Good-bye.
(23)
A. To find out about a professor.
B. To ask if she can register for a course.
C. To transfer to another school.
D. To find out about the botany department.