题目内容
甲公司的平均净负债800万元，平均股东权益1200万元，税后经营净利润340万元，税后财务费用50万元。如果债权人要求的税后报酬率为8%，股东要求的报酬率为10%，甲公司的剩余权益收益为( )万元。
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现金流量比率是反映企业短期偿债能力的一个财务指标。计算年度现金流量比率时，通常使用流动负债的( )
案例分析题Man-made climate change is "unequivocal (毋庸置疑的)" and demands urgent action. Yesterday’s report from the Intergovernmental Panel on Climate Change underlined the former point, (67) discussions at the World Economic Forum in Davos last week demonstrated the growing consensus on the (68) . The challenge now is action.The IPCC’s warning is serious: temperatures are likely to (69) by about 3℃ by 2100, with a (70) of 2℃ to 4.5℃. The latter would be close to the difference (71) the hast ice age and today.Adaptation is going to be part of the response, not least (72) a substantial rise in temperatures is already on the way: the stock of greenhouse gases in the (73) now is already 50 percent (74) pre-industrial levels. But it is also essential to (75) growth in the stock, ideally to (76) it below 550 parts per million, which would (77) be double the pre-industrial levels.On present trends, the atmosphere is (78) to reach such a concentration in just three decades. To (79) levels rising further, emissions will need to be reduced (80) at least 50 per cent below what Sir Nicholas Stern called "business as usual" -- (81) is, the continuation of historic trends--by then.The good news, (82) the Stern review of climate change, is that the economic (83) of achieving these objectives (84) be as little a 1 per cent of global gross product. However, the (85) news is that big changes to long-lived investment decisions will be required soon, (86) in the power sector. 83（）
案例分析题Man-made climate change is "unequivocal (毋庸置疑的)" and demands urgent action. Yesterday’s report from the Intergovernmental Panel on Climate Change underlined the former point, (67) discussions at the World Economic Forum in Davos last week demonstrated the growing consensus on the (68) . The challenge now is action.The IPCC’s warning is serious: temperatures are likely to (69) by about 3℃ by 2100, with a (70) of 2℃ to 4.5℃. The latter would be close to the difference (71) the hast ice age and today.Adaptation is going to be part of the response, not least (72) a substantial rise in temperatures is already on the way: the stock of greenhouse gases in the (73) now is already 50 percent (74) pre-industrial levels. But it is also essential to (75) growth in the stock, ideally to (76) it below 550 parts per million, which would (77) be double the pre-industrial levels.On present trends, the atmosphere is (78) to reach such a concentration in just three decades. To (79) levels rising further, emissions will need to be reduced (80) at least 50 per cent below what Sir Nicholas Stern called "business as usual" -- (81) is, the continuation of historic trends--by then.The good news, (82) the Stern review of climate change, is that the economic (83) of achieving these objectives (84) be as little a 1 per cent of global gross product. However, the (85) news is that big changes to long-lived investment decisions will be required soon, (86) in the power sector. 84（）
案例分析题Man-made climate change is "unequivocal (毋庸置疑的)" and demands urgent action. Yesterday’s report from the Intergovernmental Panel on Climate Change underlined the former point, (67) discussions at the World Economic Forum in Davos last week demonstrated the growing consensus on the (68) . The challenge now is action.The IPCC’s warning is serious: temperatures are likely to (69) by about 3℃ by 2100, with a (70) of 2℃ to 4.5℃. The latter would be close to the difference (71) the hast ice age and today.Adaptation is going to be part of the response, not least (72) a substantial rise in temperatures is already on the way: the stock of greenhouse gases in the (73) now is already 50 percent (74) pre-industrial levels. But it is also essential to (75) growth in the stock, ideally to (76) it below 550 parts per million, which would (77) be double the pre-industrial levels.On present trends, the atmosphere is (78) to reach such a concentration in just three decades. To (79) levels rising further, emissions will need to be reduced (80) at least 50 per cent below what Sir Nicholas Stern called "business as usual" -- (81) is, the continuation of historic trends--by then.The good news, (82) the Stern review of climate change, is that the economic (83) of achieving these objectives (84) be as little a 1 per cent of global gross product. However, the (85) news is that big changes to long-lived investment decisions will be required soon, (86) in the power sector. 80（）
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