题目内容
Text 3 Insurance is supposed to provide protection against financial risks, and while dying too soon is one major risk we face, another risk more and more people fear is outliving their money. As a result, a growing array of life insurance products make it possible to protect against both of those risks. In many of today’s life insurance products, MacDonald notes, "The death benefit portion really has become a commodity type product, so if someone is really concerned about the financial impact of dying young, then they can get a pretty good deal by buying term insurance on a commodity basis--find the cheapest policy and buy it." But, he says, "The other side of the coin is that insurance companies have developed products that can be very creative, and very competitive to other alternatives, including investments. They can fill a very important role in any overall investment plan." Variable and universal policies offer people choices in how much they want to put into their policies and how they want their funds invested. These funds can then be tapped later on to provide a lump sum for purchasing a retirement home or a stream of retirement income. Life insurance is an attractive investment vehicle, because the" inside buildup," the accumulation of funds inside a policy structure, is not subject to taxes, in contrast to other personal investments. However, MacDonald and others warn against using insurance policies purely as an investment. While there are tax advantages, there are also the costs associated with the insurance coverage, and if you don’t need that coverage these can be expensive ways to invest. Moreover, MacDonald notes that some companies are offering insurance that has a critical illness or long-term care benefit. These policies specify that if someone suffers a heart attack, for example, they will get 25 % of the face amount of the insurance policy immediately rather than at death. Or if they must be confined to a nursing home, they will be able to use up to the face amount of the policy to pay the nursing home costs. Amid the proliferation of insurance products, MacDonald says, "The positive side of it is there are better products--they’re cheaper and more flexible. The downside is that it’s more complicated and easier to make a mistake. In the past, it was plain vanilla; everybody was selling the same product and everybody had to find an agent they liked. Now there has been significant changes in product structure and design, and benefits, and so it is worthwhile to shop around." Which of the following statements is TRUE about insurance products
查看答案
搜索结果不匹配？点我反馈
更多问题
脊柱胸2水平损伤可引起
某公司每年销售额为1000万元，变动成本率为70%，全部固定成本费用200万元，总资产500万元，资产负债率40%，贷款平均利率为8%，所得税税率40%。该公司拟改变经营计划，追加投资400万元，因而固定成本每年增加50万元，销售额增加20%，变动成本率降至60%。该公司是以提高权益净利率的同时降低复合杠杆系数作为改进经营汁划的标准。 要求： 根据企业权益净利润率指标，判断应否改变经营计划。
Text 2 Few people doubt the fundamental importance of mothers in childrearing, but what do fathers do Much of what they contribute is simply the result of being a second adult in the home. Bringing up children is demanding, stressful and exhausting. Two adults can support and make up for each other’s deficiencies and build on each other’s strengths. Fathers also bring an array of unique qualities. Some are familiar: protector and role model. Teenage boys without fathers are notoriously prone to trouble. The pathway to adulthood for daughters is somewhat easier, but they must still learn from their fathers, in ways they cannot from their mothers, how to relate to men. They learn from their fathers about heterosexual trust, intimacy and difference. They learn to appreciate their own femininity from the one male who is most special in their lives. Most important, through loving and being loved by their fathers, they learn that they are love-worthy. Current research gives much deeper--and more surprising--insight into the father’s role in childrearing. One significantly overlooked dimension of fathering is play. From their children’s birth through adolescence, fathers tend to emphasise play more than caretaking. The father’s style of play is likely to be both physically stimulating and exciting. With older children it involves more teamwork, requiring competitive testing of physical and mental skills. It frequently resembles a teaching relationship: come on, let me show you how. Mothers play more at the child’s level. They seem willing to let the child direct play. Kids, at least in the early years, seem to prefer to play with daddy. In one study of 2-year-olds who were given a choice, more than two-thirds chose to play with their fathers. The way fathers play has effects on everything from the management of emotions to intelligence and academic achievement. It is particularly important in promoting self-control. According to one expert, "children who roughhouse with their fathers quickly learn that biting, kicking and other forms of physical violence are not acceptable." They learn when to "shut it down." At play and in other realms, fathers tend to stress competition, challenge, initiative, risk-taking and independence. Mothers, as caretakers, stress emotional security and personal safety. On the playground fathers often try to get the children to swing ever higher, while mothers are cautious, worrying about an accident. We know, too, that fathers’ involvement seems to be linked to improved verbal and problem-solving skills and higher academic achievement. Several studies found that along with paternal strictness, the amount of time fathers spent reading with them was a strong predictor of their daughters’ verbal ability. For sons the results have been equally striking. Studies uncovered a strong relationship between fathers’ involvement and the mathematical abilities of their sons. Other studies found a relationship between paternal nurturing and boys’ verbal intelligence. The writer’s main point in writing this article is ______.
ABC公司研制成功一台新产品，现在需要决定是否大规模投产，有关资料如下： (1) 公司的销售部门预计，如果每台定价3万元，销售量每年可以达到 10000台；生产部门预计，变动制造成本每台2.1万元，不含折旧费的固定制造成本每年4000万元。新业务将在2008年1月1日开始，假设经营现金流发生在每年年底。 (2) 为生产该产品，需要添置一台生产设备，预计其购置成本为4000万元。该设备可以在2007年底以前安装完毕，并在2007年底支付设备购置款。该设备按税法规定折旧年限为5年，净残值率为5%；经济寿命为5年。如果决定投产该产品，公司将可以连续经营5年，预计不会出现提前中止的情况。 (3) 生产该产品所需的厂房可以用8000万元购买，在2007年底付款并交付使用。该厂房按税法规定折旧年限为20年，净残值率5%。5年后该厂房的市场价值预计为7000万元。 (4) 生产该产品需要的净营运资本预计为销售额的10%。假设这些净营运资本在2008年初投入，项目结束时收回。 (5) 公司的所得税税率为25%。 (6) 该项目的成功概率很大，风险水平与企业平均风险相同，可以使用公司的加权平均资本成本10%作为折现率。新项目的销售额与公司当前的销售额相比只占较小份额，并且公司每年有若干新项目投入生产，因此该项目万一失败不会危及整个公司的生存。 要求： (1) 计算项目的初始投资总额，包括与项目有关的固定资产购置支出以及净营运资本增加额。 (2) 计算厂房和设备的年折旧额以及第5年末的账面价值。 (3) 计算第5年末处置厂房和设备引起的税后净现金流量。 (4) 计算各年项目现金净流量和静态回收期。
微信支付 
支付宝支付