题目内容
A企业在建设起点投入固定资产350万元，无形资产60万元，垫支流动资金100万元，当年完工并投产。预计项目使用寿命为6年，净残值为50万元。投资项目投产后第 1～3年每年预计外购原材料、燃料和动力费为100万元(不含税)，工资及福利费为70万元，其他费用为30万元，每年折旧费为50万元，无形资产摊销额为10万元；第4～6年每年的总成本费用(含营业税金及附加)为280万元，其中，每年预计外购原材料、燃料和动力费为120万元(不含税)，每年折旧费为50万元，无形资产摊销额为10万元，利息费用 20万元。项目投产后每年预计营业收入为400万元，每年的维持运营投资为20万元，适用的增值税税率为17%，城建税税率为7%，教育费附加征收率为3%。该企业不缴纳营业税和消费税。A企业适用的所得税税率为25%。 要求：根据上述资料估算下列指标： (1) 投产后1～3年每年的经营成本； (2) 投产后各年的应交增值税； (3) 投产后各年的营业税金及附加； (4) 投产后4～6年每年的经营成本； (5) 投产后各年的息税前利润； (6) 各年所得税后的现金净流量； (7) 假设折现率为10%，计算项目的净现值。 资金时间价值系数：(P/A，10%，3)＝2.4869，(P/A，10%，2)＝1.7355， (P/F，10%，3)＝0.7513，(P/F，10%，6)＝0.5645
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Text 4 To us, it seems so natural to put up an umbrella to keep the water off when it rains. But actually the umbrella was not invented as protection against rain. Its first use was as a shade against the sun. Nobody knows who first invented it, but the umbrella was used in very ancient times. Probably the first to use it were the Chinese, way back in the 1th century B.C. We know that the umbrella was used in ancient Egypt and Babylon as a sunshade. And there was a strange thing connected with its use: it became a symbol of honor and authority. In the Far East, in ancient times, the umbrella was allowed to be used only by royalty or by those in high office. In Europe, the Greeks were the first to use the umbrella as a sunshade. And the umbrella was in common use in ancient Greece. But it is believed that the first persons in Europe to use the umbrella as protection against the rain were the ancient Romans. During the Middle Ages, the use of the umbrella practically disappeared. Then it appeared again in Italy in the late sixteenth century. And again it was considered a symbol of power and authority. By 1680, the umbrella appeared in France, and later on in England. By the eighteenth century, the umbrella was used against rain throughout most of Europe. Umbrellas have not changed much in style during all this time, though they have become much lighter in weight. It was not until the twentieth century that women’ s umbrella began to be made, in a whole variety of colors. Which of the following in NOT true about the umbrella
男孩，10个月，确诊川崎病后出院，2个月后猝死于家中，死前无明显诱因，其死因可能为
阅读下面这篇短文，短文后有2项测试任务：(1)1～4题要求从所给的6个选项中为第 2～5段每段选择1个正确的小标题：(2)第5～8题要求从所给的6个选项中选择4个正确的选项，分别完成每个句子。请将答案写在相应的横线上。 Ford Ford’s great strength was the manufacturing process — not invention. Long before he started a car company, he was a worker, known for picking up pieces of metal and wire and turning them into machines. He started putting cars together in 1891. Although it was by no means the first popular automobile.the Model T showed the world just how creative Ford was at combining technology and market. The company’s assembly line alone threw America’s Industrial Revolution into overdrive (高速运转). Instead of having workers put together the entire .car, Ford’s friends, who were great toohnakers from Scotland, organized teams that added parts to each Model T as it moved down a line. By the time Ford’s Highland Park plant was humming (嗡嗡作响) along in 1914, the world’s first automatic conveyor belt could turn out a car every 93 minutes. The same year Henry Ford shocked the world with the $ 5—a day minimum wage scheme, the greatest contribution he had ever made. The average wage in the auto industry then was $ 2.34 for a 9-hour shift. Ford not only doubled that, he also took an hour off the workday. In those years it was unthinkable that a man could be paid that much for doing something that didn’t involve all awful lot of training or education. The Wall Street Journal called the plan "an economic crime", and critics everywhere laughed at Ford. But as the wage increased later to daily $10, it proved a critical component of Ford’s dream to make the automobile accessible (可及的) to all. The critics were too stupid to understand that because Ford had lowered his costs per car, the higher wages didn’t matter — except for making it possible for more people to buy Cars.
Text 2 Attitudes to leisure have been much influenced by the modern love of moving around and by the ease of travel. The British enjoy the family outing. Most people choose well-known beauty spots, or seaside beaches. Others choose a lonely place, where there are very few people. They may follow tracks between the mountains and lochs and watch seals and seabirds. Food in British hotels and restaurants is reasonably cheap, but hotel rooms are not. The English people rent house or flats for their holidays, but one of the traditional ways of spending a summer holiday is in a boarding house. A house like this may have a card in its window advertising bed and breakfast. In seaside towns there are whole streets of houses, almost every one of which has such notice in window. In recent years several new holiday habits have developed. Among them; the most interesting one is the growth of the so-called holiday camps. They consist usually of great numbers of small, and often quite comfortable, suburban houses, together with central dining halls, dancing halls and swimming pools. Camping holidays with tents are not so well developed in England as in France. The summer weather too often can be very unpleasant for tent-dwellers. Why do English people rent house or flats for their holidays
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