华夏公司拟建造一项生产设备。预计建设期为1年,所需原始投资200万元于建设起点一次投入。该设备预计使用寿命为5年,使用期满报废清理时无残值。该设备折旧方法采用直线法。该设备投产后每年增加息税前利润60万元,项目的基准投资收益率为15%。该企业为免税企业。 要求: (1)计算项目计算期内各年净现金流量。 (2)计算该项目的静态投资回收期。 (3)计算该项目的投资收益率(R0I)。 (4)假定适用的行业基准折现率为10%,计算项目净现值。 (5)计算项目净现值率。 (6)评价其财务可行性。
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人民警察的素质,是指人民警察应具有的政治觉悟、理想信念、道德品质和革命人生砚的综合体现。( )
A. 对
B. 错
Passage 49Although English is not as old as Chinese, it is spoken by many people around the world every day. English speakers are always creating new words, and we are often able to know where most words come from. Sometimes, however, no one may really know where a word comes from. Did you ever think about why hamburgers are called hamburgers, especially when they are not made with ham About a hundred years ago, some men went to America from Europe. They came from a big city in Germany called Hamburg. They did not speak good English, but they ate good food. When some Americans saw them eating round pieces of beef, they asked the Germans what it was. The Germans did not understand the question and answered, "We come from Hamburg." One of these Americans owned a restaurant, and had an idea. He cooked some round pieces of beef like those which the men from Hamburg ate. Then he put them between two pieces of bread and started selling them. Such bread came to be called "hamburgers". Today, "hamburgers" are sold in many countries around the world. Whether this story is true or not, it certainly is very interesting. Knowing why any word has a certain meaning is interesting, too. The explanation, for most English words, can be found in any large English dictionary. According to the author, English is______.
A. as old as Chinese
B. older than German
C. not so old as Chinese
D. very difficult to learn
Passage 48 Do you find that getting up in the morning is so difficult that it’s painful This might be called laziness, but Dr. Newman has a new explanation. He has proved that everyone has a daily energy cycle. During the hours when you labor through your work, you may say that you are "hot". That’s true. The time of day when you feel the most energetic is when your cycle of body temperature is at its peak. For some people the peak comes during the forenoon. For others it comes in the afternoon or evening. No one has discovered why this is so, but it leads to such familiar monologues (自言自语) as: "Get up, John! You will be late for work again!" The possible explanation to the trouble is that John is at his temperature-and-energy peak in the evening. (48) Much family quarreling ends when husbands and wives realize what these energy cycles mean, and what cycle each member of the family has. You can’t change your energy cycle, but you can learn to make your life fit it better. Habit can help, Dr. Newman believes. Maybe you’re sleepy in the evening but feel that you must stay up late anyway. Counteract (对抗) your cycle bit by bit by habitually staying up later than you want to. If your energy is low in the morning but you have an important job to do early in the day, rise before your usual hour. This won’t change your cycle, but you’ll get up energetically and work better at your low point. Try to save your energy. Get up with an easily yawn and stretch. Sit on the edge of the bed a minute before putting your feet on the floor. Avoid the troublesome search for clean clothes by laying them out the night before. Whenever possible, do usual work in the afternoon and save tasks requiring more energy for your sharper hours. Which of the following statements is NOT true
A. Getting off to work with very little effort helps save one’s energy.
B. Dr. Newman explains why people reach their peaks at different hours of day.
C. Habit helps one adapt oneself to his own energy cycle.
D. Children have energy cycles, too.
计算经济订货批量时所采用的订货成本包括差旅费、邮资、电话费等,但不包括专设采购机构的基本开支。 ( )
A. 对
B. 错