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在变动成本法下，固定成本不计入产品成本，全部作为期间成本，期间成本等于固定成本。( )
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A公司是一个高技术公司，2005年每股销售收入20元；每股净利润2元；每股资本支出l元；每股折旧费0.5元；每股经营营运资本6元，比上年每股增加0.545元；负债率为20%。预计2006年的销售收入增长率维持在10%的水平，到2007年增长率下滑到5%，以后保持不变。该公司的资本支出、折旧与摊销、净利润、经营营运资本与销售收入同比例增长，股数保持不变。2006年该公司的β值为1.5，2007年及以后的β值为1.2。国库券的利率为2%，市场组合的平均报酬率为6%。 要求：计算目前的股票价值。
Once upon a time, innovation at Procter ＆ Gamble flowed one way: from the United States outward. While the large Cincinnati-based corporation was no stranger to foreign markets, it usually Sold them products that were already familiar to most Americans. Many Japanese families, for instance, swaddle their babies in Pampers diapers, and lots of Venezuelans brush their teeth with Crest. And of course (company executives assumed) Americans at home wanted these same familiar, red-white and blue brands. We might buy foreign-made cars, or chocolates, or cameras but household cleaners and detergents Recently, however, P＆G broke with this long-standing tradition. Ariel, a P＆G laundry detergent, was born overseas, and is a familiar sight on store shelves in Europe and Latin America. Now bilingual packages of Ariel Ultra. a super-concentrated cleaner. are appearing on supermarket shelves in Los Angeles. Ariel’s appearance in the United States reflects demographic changes making Hispanics the nation’s fastest-growing ethnic group. Ariel is a hit with this population. In fact, many Mexican immigrants living in Southern California have been "importing" Ariel from Tijuana, Mexico. "Hispanics knew this product and wanted it," says P＆G spokeswoman Marie Salvado. "We realized that we couldn’t convince them to buy (our) other laundry detergents." P＆G hopes that non-Hispanic consumers will give Ariel a try too. Ariel’s already strong presence in Europe may provide a springboard for the company to expand into other markets as well. Recently P＆G bought Rakona. Czechoslovakia’s top detergent maker. Ariel, currently a top seller in Germany, is likely to be one of the first new brands to appear in Czech supermarkets. And Ariel is not the only foreign idea that the company hopes to transplant back to its home territory. Cinch, an all-purpose spray cleaner similar to popular European products, is currently being test-marketed in California and Arizona. Traditionally Americans have used separate cleaners for different types of surfaces, but market research shows that American preferences are becoming more like those in other countries. Insiders note that this new reverse flow of innovation reflects more sweeping changes at Procter ＆ Gamble. The firm has hired many new Japanese, German. and Mexican managers who view P＆G’s business not as a one-way flow of American ideas, but a two-way exchange with other markets. Says Bonita Austin of the investment firm Wertheim-Schroeder, "When you met with P＆G’s top managers years ago, you wouldn’t have seen a single foreign face." Today, "they could even be in the majority." As Procter ＆ Gamble has found, the United States is no longer an isolated market. Americans are more open than ever before to buying foreign-made products and to selling U. S. -made products overseas. The "insider" (Line 1, Par
由于通货紧缩，某公司不打算从外部融资，而主要靠调整股利分配政策，扩大留存收益来满足销售增长的资金需求。历史资料表明，该公司资产、负债与销售总额之间存在着稳定的百分比关系。现已知资产销售百分比为60%，负债销售百分比为15%，计划下年销售净利率5%，不进行股利分配。据此，可以预计下年销售增长率为12.5%。( )
已知甲公司2005年和2006年的销售收入为50000万元和60000万元，息税前经营利润为3000万元和3500万元，利息费用为500万元和600万元，平均所得税率为30%和 32%，2005年末和2006年末的其他有关资料如下(单位：万元)： 2005年末 2006年末 货币资金 180 220 交易性金融资产 80 60 可供出售金融资产 94 82 总资产 8000 9800 短期借款 460 510 交易性金融负债 54 48 长期借款 810 640 应付债券 760 380 总负债 4200 4800 股东权益 3800 5000 要求： (1) 计算2005年和2006年的经营利润、净利息、经营利润率； (2) 计算2005年和2006年末的净经营资产和净负债； (3) 计算2005年和2006年的净经营资产利润率、净经营资产周转次数、净利息率、净财务杠杆、经营差异率、杠杆贡献率和权益净利率(资产负债表的数据用年末数)， (4) 对影响权益净利率的主要指标进行分析。
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