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长江股份有限公司已拥有资金总额20000万元，其中股本6000万元(每股面值1元、发行价格2.5元)、资本公积金9000万元、长期债券5000万元(年利率为4%)。 公司为扩大生产规模，急需购置一台价值为350万元的W型没备，该设备购入后即可投入生产使用，预计使用年限为4年，预计净残值率为2%，按年限平均法计提折旧，该设备每年可为公司增加税前利润50万元，期满能收回残值7万元。现有甲、乙两个筹资方案可供选择：甲方案按每股3.5元增发股票100万股；乙方案按面值增发350万元的长期债券，债券票面年利率为5%。该公司适用的企业所得税税率为25%。 已知当年限为4年、年利率为5%时，1元的现值系数和终值系数分别为0.822和 1.216，1元的年金现值系数和终值系数分别为3.546和4.31。 根据上述资料，回答下列问题：(计算结果保留两位小数) 若乙筹资方案的筹资费用率为2%，则增发该批长期债券的资金成本为( )。
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Task 4 The following describes the terms on which eBay offers you access to our services. Welcome to eBay. By using the services available from the domain and sub-domains of www. eBay.com (the "Site"). You are agreeing to the following terms, including those available by hyperlink (the "Agreement" or "User Agreement") with eBay Inc. and the general principles for the websites of our subsidiaries and international affiliates (附属公司). If you reside outside of the United States, you are contracting with eBay International AG. If you have any questions, please refer to the Help section on the site. Before you may become a member of eBay, you must read and accept all of the terms and conditions in, and linked to, this User Agreement and the Privacy Policy. We strongly recommend that, as you read this User Agreement, you also access and read the linked information. By accepting this User Agreement, you also agree that your use of other eBay branded web sites will be governed by the User Agreement and Privacy Policy posted on those websites. This Agreement is effective on February 1st, 2006 for current users, and upon acceptance for new users. The previous amendment to this Agreement was effective for all users on May 25th, 2005. Who is this passage intended to
案例分析题Turkey’s Bodrum peninsula is different. The tourist boom in this part of the world (1) turned some small villages into resorts yet left neighbouring beaches undisturbed, making it quite (2) southern France or the Spanish Coasts where few stretches of coastline are undevelopeD．The (3) for this happy set of circumstances is simple. For thousands of years, travel here (4) easier by boat than by lanD．So when mass tourism arrived in the (5) 1980s, there was no coast road for ribbon development to follow. So the peninsula, just (6) hour from Bodrum airport, has not become one long littoral of resort.The building (7) new hotels has mainly been confined to places easily reached by then relatively (8) roads. Such ease of access has made Gumbet, near Bodrum, a busy resort, while the little fishing village of Gumusluk, 12 miles further west and only recently reachable by (9) , remains tranquil and undisturbeD．It’s worth thinking carefully about location when planning a family (10) on the peninsulA．Choose a place that is centrally located, preferably out of earshot (11) Bodrum town’s "lively"—which means nosy—nightlife, and you can then use (12) area’s comfortably small scale to your advantage. Today’s new roads mean most places can (13) reached in under an hour by taxi or the ubiquitous dolmus-minibus.The (14) of facilities at the Tamarisk Beach Hotel near the small village of Ortakent makes (15) a good base. The family-run hotel—rooms and suites are in two-storey buildings (16) by palm trees and flowers in terracotta pots—sits above its own sandy (17) beach, shaded by tamarisk trees and sheltered by nearby islands.The hotel is (18) child-friendly, too. Children, from infants up to young teenagers, can take part in a (19) of games and activities that include tuition in windsurfing, dinghy (20) catamaran sailing. （1）处填入（）
Turkey’s Bodrum peninsula is different. The tourist boom in this part of the world (1) turned some small villages into resorts yet left neighbouring beaches undisturbed, making it quite (2) southern France or the Spanish Coasts where few stretches of coastline are undevelopeD． The (3) for this happy set of circumstances is simple. For thousands of years, travel here (4) easier by boat than by lanD．So when mass tourism arrived in the (5) 1980s, there was no coast road for ribbon development to follow. So the peninsula, just (6) hour from Bodrum airport, has not become one long littoral of resort. The building (7) new hotels has mainly been confined to places easily reached by then relatively (8) roads. Such ease of access has made Gumbet, near Bodrum, a busy resort, while the little fishing village of Gumusluk, 12 miles further west and only recently reachable by (9) , remains tranquil and undisturbeD． It’s worth thinking carefully about location when planning a family (10) on the peninsulA．Choose a place that is centrally located, preferably out of earshot (11) Bodrum town’s "lively"—which means nosy—nightlife, and you can then use (12) area’s comfortably small scale to your advantage. Today’s new roads mean most places can (13) reached in under an hour by taxi or the ubiquitous dolmus-minibus. The (14) of facilities at the Tamarisk Beach Hotel near the small village of Ortakent makes (15) a good base. The family-run hotel—rooms and suites are in two-storey buildings (16) by palm trees and flowers in terracotta pots—sits above its own sandy (17) beach, shaded by tamarisk trees and sheltered by nearby islands. The hotel is (18) child-friendly, too. Children, from infants up to young teenagers, can take part in a (19) of games and activities that include tuition in windsurfing, dinghy (20) catamaran sailing. Where and when was the Tourism Enriches campaign launched
非标准无保留审计意见是指注册会计师出具的除标准无保留审计意见外的其他类型审计意见，包括带解释性说明的无保留意见和否定意见等。（）
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