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海达公司预计本年度的有关资料如下： (1) 息税前利润800万元； (2) 所得税率40%； (3) 预计普通投资报酬率15%； (4) 总负债200万元，均为长期债券，平均利息率10%； (5) 发行股数60万股，每股市价20元； (6) 长期资产为500万元，其中固定资产为350万元，无形资产50万元，长期投资100万元； (7) 流动资产为300万元，其中现金50万元，应收账款150万元，存货100万元。要求： (1) 计算海达公司预计的总资产报酬率(期初资产为800万元)。 (2) 预计海达公司本年所有净利润的50%用于发放股利，预期以后采用逐年稳定增长的股利政策，股利逐年增长率5%，要求利用股票估价模型确定股票价值。 (3) 计算海达公司的加权平均资金成本。 (4) 海达公司可以增加400万元的负债，使负债总额成为60万元。假定此项举措将使总负债平均利息率上升至12%，股票市价降低为18元，每股股利及股利逐年增长率保持不变，试用比较资金成本法确定海达公司应否改变资金结构 (5) 设改变资金结构不影响总资产报酬率，试计算海达公司资本结构改变前后的财务杠杆系数和已获利息倍数。

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Passage Two Liabilities are usually classified as either current or noncurrent liabilities. Current liabilities are those obligations whose (61) is reasonably expected to require the use of existing resources properly classified as current (62) , or the creation of other current liabilities. This definition of current liabilities emphasizes a short-term creditor’s claim to working capital rather than to the due date for (63) purposes. Accounts payable, dividends payable, salaries payable, and taxes payable are examples of current liabilities. Liabilities which are not current liabilities are (64) as noncurrent or long-term liabilities. Bonds payable and mortgages payable are examples of (65) liabilities.

A. referred to
B. distributed
C. divided
D. seen

Directions:Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on ANSWER SHEET 2. (10 points)Fatigue is one of the most common complaints brought to doctors, friends, and relatives. You’d think in this era of labor-saving and convenient transportation that few people would have reason to be so tired. The causes of modern-day fatigue are diverse and only rarely related to excessive physical exertion. Today, physicians report, tiredness is more likely a consequence of underexercise than of wearing yourself down with overactivity.Physical fatigue is the well-known result of overworking your muscles. (46) Physical fatigue is usually a pleasant tiredness, such as that which you might experience after playing a hard set of tennis, chopping wood, or climbing a mountain. The cure is simple and fast: You rest, giving your body a chance to get rid of accumulated waste and restore muscle fuel.(47) Illness induced fatigue is a warning sign or consequence of some underlying physical disorder, perhaps the common cold or flu or something more serious like cancer, while other symptoms are present that often suggest the true cause. Even after an illness passed, you’re likely to feel dragged out for a week or more. (48) Take your fatigue as a signal to go slow while your body has a chance to recover fully even if all you had was a cold. Pushing yourself to resume full activity too soon will certainly prolong your period of fatigue.Emotional problems and conflicts, especially depression and anxiety, are by far the most common causes of prolonged fatigue. When such feelings are not expressed openly, they often come out as physical symptoms, with fatigue as one of the most common manifestations. (49) Understanding the underlying emotional problem is the crucial first step toward curing psychological fatigue and by itself often results in considerable lessening of the tiredness. Professional psychological help or career or marriage counseling may be needed.There is a great deal you can do on your own to deal with both severe prolonged fatigue and those periodic washed-out feelings. You might try to do moderate exercise. (50) Contrary to what you may think, exercise enhances, rather than drains, engery and helps you to resist fatigue by increasing your body’s ability to handle more of a workload. At the end of a day exercise can relieve accumulated tensions, give you more energy in the evening, and help you sleep more restfully. Understanding the underlying emotional problem is the crucial first step toward curing psychological fatigue and by itself often results in considerable lessening of the tiredness

试论述能力与知识、技能的区别与联系。

阅读以下说明，回答问题1到问题3。【说明】随着社会的快速发展，电脑早已走进了人们的生活与工作当中。当然，网络一词对于我们也并不陌生，但网络广告还是个新词，不过它已经实实在在生根于缤纷的网络世界中，让网络人目不暇接，不得不看。网络广告具有随意性、活动性、跳跃性并且普及全球等诸多优点。在设计网络广告时，当然也要遵循网络广告的特点，加以突出并再现。【问题2】简述多媒体广告的大致范围。