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零售商业物业的基础租金是业主获取的、与租户经营业绩相关的一个最低收入。（）
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担保、抵押备查簿属于其他辅助账簿。 ( )
某拟建工业生产项目，基础数据如下。 1．建设投资5000万元(其中含无形资产600万元)。建设期2年，运营期8年。 2．资金来源为银行贷款和项目资本金。贷款总额为2000万元，在建设期内每年均匀投入贷款资金1000万元。贷款年利率为10%。贷款按照等额还本、利息照付方式在项目投产后3年内还清(年末支付)。无形资产在运营期8年中，均匀摊入成本。固定资产残值为230万元，按照直线法折旧，折旧年限为8年。 3．建设项目的资金投入、收入、成本相关数据见表4-1(流动资金全部由项目资本金解决)。 4．企业所得税税率为33%，盈余公积金和公益金按照税后利润的15%提取。 表4-1建设项目的资金投入、收益、成本费用 单位：万元 序号 项目 计算期 1 2 3 4 5 6 7-10 1 建设投资(不含建设期利息) 2500 2500 1.1 项目资本金 1500 1500 1.2 银行贷款 1000 1000 2 流动资金 500 125 3 销售收入(不含增值税) 4000 5000 5000 5000 5000 4 销售税金及附加 41 51 51 51 51 5 经营成本(不含增值税) 2000 2500 2500 2500 2500 问题 财务评价人员依据问题2、3的计算结果，做出了项目财务上是否可行的判断，这样做是否恰当简述理由。
阅读下面的短文，文中有15处空白，每处空白给出了4个选项，请根据短文的内容从4个选项中选择1个最佳答案。 Stinking (发臭的) Buses Stinking buses jam(挤满) the crowded street. Drivers (51) at one another and honk(鸣喇叭)their horns. Smog(烟雾)hurts the eyes and chokes(窒息) the senses. The (52) is Athens at rush hour. The city is in a sorry state of affairs, built (53) a plan, lacking even adequate sewerage facilities (排水设施) ,its 135 square miles packed with 3.7 million people. So great has been the population flow toward the city that neighboring villages stand (54) or nearly so. About 120,000 people from distant provinces move to Athens every year. The migrants come for the few available (55) . Because of migration, Athens by the year 2000 will have a population of 6.5 million, more than half the nation. Aside from overcrowding and poor public transport, the biggest (56) facing Athenians are noise and pollution. A government study (57) that Athens was the noisiest city in the world. Smog is almost at killing levels: up to four times the level that the World Health Organization considers safe. Nearly half the pollution comes from cars. (58) high prices for vehicles and fuel, nearly 100,000 automobiles are sold in Greece each year: 3,000 drivers’ licenses are (59) in Athens monthly. After decades of neglect, Athens is at (60) getting some attention. In March a government meeting was held to discuss a plan to make the city (61) and clean up its environment. A save-Athens ministry will propose heavy taxes to (62) immigration and a minimum of ＄5 billion in public spending for Athens alone. A master plan that will move many government offices to the city’s (63) is already in the works. Meanwhile, more Greeks (64) moving into Athens. With few parks and few oxygen-producing plants, the city and its citizens are (65) suffocating(窒息).
投资收益率的最大化和风险最小化是证券投资的两大具体目标。( )
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