题目内容
某公司目前年销售额100万元，变动成本70万元，全部固定成本和利息费用20万元，平均资产总额60万元，权益乘数1.6，负债的年平均利率8%，所得税税率30%。该公司拟改变经营计划，需要追加投资50万元，从而使该公司每年固定成本增加6万元，年销售额增长20%，并使变动成本率下降至60%。该公司以提高净资产收益率和降低总杠杆系数作为改进经营计划的标准。 要求： (1)计算目前的净资产收益率、经济杠杆系数、财务杠杆系数和总杠杆系数； (2)所需资金以追加实收资本取得，计算净资产收益率、经济杠杆系数、财务杠杆系数和总杠杆系数； (3)所需资金以10%的利率借入，计算净资产收益率、经济杠杆系数、财务杠杆系数和总杠杆系数； (4)根据以上计算结果，确定该公司应选择哪一方案
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Florence Nightingale In 1837, to the age of seventeen, Florence Nightingale decided to become a nurse, (51) horrified her dear mother. In (52) days, nurses were little more than doormen, and hospitals were places of dirtiness and (53) . Nightingale pressed on and in 1853 she became president (54) a small London hospital. She went on to the Crimea when war (55) there between Britain and Russia. She (56) the first of what we now know (57) war hospitals: sanitary. safe, and stocked with supplies. Her tireless ministrations (照料) to the (58) soldiers made her famous all (59) the world. Following the War, Nightingale (60) fame and continued to train nurse, ever battling (61) what she herself declared "a commonly received idea...that it requires nothing (62) a disappointment in love, or incapacity in other things, to turn a woman (63) a good nurse." Since 1921, her birthday (64) the centerpiece of National Hospital Week, (65) in British and American hospitals with special exhibitions, workshops, and publicity drives.
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