题目内容
某企业有一投资项目，建设期为2年，运营期为5年。固定资产的原始投资为300万元，在建设期初投入180万元，在建设期的第2年年初投入其余的120万元。同时，在建设期末投入无形资产20万元，在运营期期初垫付流动资金50万元，建设期的资本化利息为 10万元。固定资产按直线法计提折旧，预计期满残值回收2万元。无形资产自项目投产后按5年摊销。项目投产后，运营期每年的销售量为1万件，销售单价为190元，单位变动成本60元，每年固定性付现成本25万元。该企业适用的所得税税率为33%，要求的最低投资报酬率为10%。 计算： (1)项目计算期； (2)项目原始投资额、投资总额和固定资产原值； (3)项目的回收额； (4)运营期每年的经营成本和营运成本； (5)运营期每年的息税前利润和息前税后利润； (6)项目各年的现金净流量； (7)项目不包括建设期的静态投资回收期； (8)项目的净现值。
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Fear and its companion pain are two of the most useful things that men and animals possess, if they are properly used. If fire did not hurt when it burnt, children would play it until their hands were burnt away. Similarly, if pain existed but fear did not, a child would burn itself again and again, because fear would not warn it to keep away from the fire that had burn it before. A really fearless soldier—and some do exist—is not a good soldier because he is soon killed; and a dead soldier is of no use to his army. Fear and pain are therefore two guards without which men and animals might soon die out. In our first sentence we suggested that fear ought to be properly used. If, for example, you never go out of your house because of the danger of being knocked down and killed in the street by a car, you are letting fear rule you too much. Even in your house you are not absolutely safe: an airplane may crash on your house, or ants may eat away some of the beams in your roof so that the latter falls on you, or you may get cancer! The important thing is not to let fear rule you, but instead to use fear as your servant and guide. Fear will warn you of dangers; then you have to decide what action to take. In many cases, you can take quick and successful action to avoid the danger. For example, you see a car coming straight towards you; fear warns you, you jump out of the way, and all is well. In some cases, however, you decide that there is nothing that you can do to avoid the danger. For example, you cannot prevent an airplane crashing onto your house. In this case, fear has given you its warning; you have examined it and decided on your course, of action, so fear of this particular danger is no longer of any use to you, and you have to try to overcome it. Implied but not stated:_____.
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Fear and its companion pain are two of the most useful things that men and animals possess, if they are properly used. If fire did not hurt when it burnt, children would play it until their hands were burnt away. Similarly, if pain existed but fear did not, a child would burn itself again and again, because fear would not warn it to keep away from the fire that had burn it before. A really fearless soldier—and some do exist—is not a good soldier because he is soon killed; and a dead soldier is of no use to his army. Fear and pain are therefore two guards without which men and animals might soon die out. In our first sentence we suggested that fear ought to be properly used. If, for example, you never go out of your house because of the danger of being knocked down and killed in the street by a car, you are letting fear rule you too much. Even in your house you are not absolutely safe: an airplane may crash on your house, or ants may eat away some of the beams in your roof so that the latter falls on you, or you may get cancer! The important thing is not to let fear rule you, but instead to use fear as your servant and guide. Fear will warn you of dangers; then you have to decide what action to take. In many cases, you can take quick and successful action to avoid the danger. For example, you see a car coming straight towards you; fear warns you, you jump out of the way, and all is well. In some cases, however, you decide that there is nothing that you can do to avoid the danger. For example, you cannot prevent an airplane crashing onto your house. In this case, fear has given you its warning; you have examined it and decided on your course, of action, so fear of this particular danger is no longer of any use to you, and you have to try to overcome it. People sometimes succeed in timely avoiding danger because______.
保税仓库的设立需要______，外国货物的保税期一般______内中可存放在保税仓库中。
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