题目内容
某企业不缴纳营业税，适用的所得税税率为25%，城建税税率为7%，教育费附加率为3%。所在行业的基准收益率ic为10%。该企业拟投资建设一条生产线，现有甲和乙两个方案可供选择。 资料一：甲方案投产后某年的预计营业收入为100万元，该年的营运成本费用为80万元，其中，外购原材料和燃料动力费为40万元，工资及福利费为23万元，折旧费为12万元，其他费用为5万元，该年年初增值税抵扣余额为0，销售的产品及外购原材料和燃料适用的增值税税率为17%，预计应交消费税10万元。 资料二：乙方案建设期为1年，建设期购置设备支出的不含税价款为105万元，增值税为17.85万元，无形资产投资为25万元，不发生开办费投资，流动资金投资为40万元。设备的折旧年限为10年，期末预计净残值为10万元，按直线法计捉折旧；无形资产投资的摊销期为5年。建设期资本化利息为5万元。 部分资金时间价值系数为：(P/A，10%，11)=6.4951，(P/A，10%，1)=0.909l，(P/F，10%，1)=0.9091。 要求： (1)根据资料一，计算甲方案的下列指标： ①该年付现的经营成本； ②该年营业税金及附加； ③该年息税前利润； ④该年调整所得税； ⑤该年所得税前净现金流量； ⑥该年所得税后净现金流量。 (2)根据资料二，计算乙方案的下列指标： ①建设投资； ②原始投资； ③项目总投资； ④固定资产原值； ⑤运营期1～10年每年的折旧额； ⑥运营期1～5年每年的无形资产摊销额； ⑦运营期末的回收额； ⑧乙方案截止第5年年末累计所得税后净现金流量为-6.39万元，截止第6年年末累计所得税后净现金流量为39.65万元。计算乙方案包括建设期的静态投资回收期(所得税后)和不包括建设期的静态投资同收期(所得税后)。 (3)已知乙方案运营期的第二年和最后一年的息税前利润的数据分别为36.64万元和41.64万元，请按简化公式计算这两年该方案的所得税前净现金流量NCF3和NCF11。 (4)假定甲方案所得税后净现金流量为：NCF0=-120万元，NCF1=-10万元， NCF2～11=24.72万元，据此计算该方案的下列指标： ①净现值和净现值率(所得税后)； ②不包括建设期的静态投资回收期(所得税后)； ③包括建没期的静态投资回收期(所得税后)； ④年等额净回收额。 (5)已知乙方案按所得税后净现金流量计算的净现值为2.21万元，请依据(4)问的计算结果，按净现值和包括建设期的静态投资回收期指标，对甲方案和乙方案作出是否具备财务可行性的评价。
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According to the U. S. National Highway Traffic Safety Administration (NHTSA) , car crashes are the leading cause of death among children between 5 and 14 years of age. Says NHTSA: " (61) 50% of children who die in crashes are unrestrained. In addition, 4 out of 5 children are (62) restrained. " The NHTSA offers a number of safety (63) and cautions for those who are accompanied by children while driving. (64) laws vary from country to country and even from state to state, these guidelines may serve as food for (65) to many parents and guardians of children. The safest place for all children is in the back seat. Infants should be placed in a rear-facing child safety seat in the baekseat of the car. A child (66) a year old and weighing at least 20 pounds may be placed in a forward-facing seat. At 40 pounds, the child can use a "booster seat(儿童案例椅) ", (67) is secured by one of the car’s lap and shoulder belts. At approximately 80 pounds and a (68) of about four feet nine inches, the child may begin using an adult safety strap. Children should not sit in the front passenger seat (69) they are at least 13 years of age. Front- passenger air bags can cause serious (70) to younger children and babies. When a booster seat is used, a lap belt alone will not provide (71) protection if the booster seat does not have a (72) . Do not think that a shoulder belt alone will protect a small child; in the (73) of a crash, the belt may (74) the neck of the child, causing serious injury or even death. Follow instructions closely when (75) and using child seats. According to NHTSA, "even the ’safest’ seat may not protect your child if it isn’t used correctly. \
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