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资本密集率(capital intensity ratio)
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在窗体上画一个名称为Conunand1的命令按钮，然后编写如下程序： Private Sub Command1 Click() Dim i As Integer，j Aa Integer Dim a(10,10)As Integer For i=1 To 3 For j=1 To 3 a(i,j)=(i-1)*3+j Print a(i,j)； Next j Print Next i End Sub 程序运行后，单击命令按钮，窗体上显示的是( )。
斯蒂伯格公司的ROE为8.50%，股利支付率为35%。 公司如何改变其可持续增长率
某化工公司正考虑重置包装机。该公司目前正在使用的包装机每台账面净值为100万元，并在今后的5年中继续以直线法折旧直到账面净值变为零，工厂的工程师估计老机器尚可使用 10年。新机器每台购置价格为500万元，在10年内以直线法折旧直到其账面净值变为50万元。每台新机器比旧机器每年可节约150万元的税前付现成本。公司估计，每台旧包装机能以25万元的价格卖出，除了购置成本外，每台新机器还将发生60万元的安装成本，其中50万元要和购置成本一样资本化，剩下的10万元可立即费用化。因为新机器运行比老机器快得多，所以企业要为每台新机器平均增加3万元的原材料库存，同时因为商业信用，应付账款将增加1万元。管理人员相信尽管10年后新机器的账面净值为50万元，但可能只能以30万元转让出去，届时还要发生4万元的搬运和清理费。公司的所得税税率是40%，加权平均资本成本率为12%。 (1)说明在评价项目时为什么不考虑旧机器的原始购置价格。 (2)计算重置包装机的税后增量现金流量。 (3)计算重置包装机项目的净现值。 (4)根据你的分析，该公司是否应该重置包装机解释原因。
Passage Two Some people describe American society as a salad bowl while others see it as a melting pot. In a sense, both are correct depending upon one’s point of view. In a bowl of freshly tossed salad, all the ingredients are mixed together. Yet they never lose their shape, form or identity. Together, however, the ingredients make up a unity. In a sense, all the ingredients of a salad contribute to the finished product. They may be covered with the same dressing, but the green vegetables, tomatoes, lettuce and eggs can all be seen for what they are. From this point of view, America is very much like a salad bowl where individual ethnic groups blend together, yet maintain their cultural uniqueness. They may work together during the day at similar jobs and in identical companies, but at night they may return to their ethnic communities where the flavor of their individual culture dominates their way of life. This is why perhaps there is so much diversity within America. Each ethnic group has its own special interests, language, food, customs and traditions to protect and defend. This idea of the salad bowl is referred to by sociologists as cultural pluralism. It simply means that American society is a collection of many cultures living side by side within one country. The other concept which is also used to describe American society is that of the melting pot. In this usage, society is like a pot of stew (炖菜) or a cauldron (大锅) of porridge. All of the ingredients mix and blend together losing their identity and yield a bit of what they were to become a new reality. A pot of stew is very different from a bowl of salad. Within the stew, the meat and vegetables in the cooking process give to each other a bit of their own flavor. The longer the stew is allowed to simmer (炖), the better the taste and the more likely it will be for the mixture to dissolve. In this sense, America can surely be seen as a melting pot where people from all over the world come to live and work together forming one nation. Whether a salad bowl or a melting pot, America can best be described as a mixture of both; that is to say, a nation where there is unity in diversity. Why does someone see America as a salad bowl
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