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单位或个人自己新建建筑物后销售，其自建行为视同提供应税劳务缴纳营业税。( )
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在需求方面，运用结构化分析与设计方法的前提是需求可以早期冻结，运用原型化方面的基本前提是 【16】 。
已知黄河公司在筹资前的资本结构如下：筹资方式金额(万元)普通股(6000万股)长期债券(年利率6%)留存收益600020004000合计120002010年因生产发展需要，黄河公司应筹集资金4000万元。为此黄河公司财务人员制定了两个筹资方案：(1)甲方案为增加发行1000万股普通股，每股市价3元；同时取得长期借款1000万元，年利率5%。(2)乙方案为发行债券4000万元，按面值发行，每年年末付息、票面利率为6%。假定股票与债券的发行费用均可忽略不计，适用的企业所得税税率为25%。根据上述材料回答下列问题： 在每股收益无差别点时黄河公司的每股收益为（）元。
The Organization for Economic Co-operation and Development (OECD) conservatively estimates that, by 2005, worldwide electronic, computer-dependent commerce will grow from its current $30 billion annually to approximately $1 trillion every year . 61) Growth in electronic commerce is not a straight line trend—it comes slowly at first, then accelerates rapidly. For example, an innovation at one Internet site may create a base that leads to the development of many other sites. The OECD timber estimates that, of this commerce,80 percent will be business-to-business, though the retail share will clearly be worth capturing — 20 percent of $1 trillion is no small figure.It is easy to forget that the Worldwide Web did not exist before 1991 and was not commercialized until 1994. 62) Nonetheless, although it may take six years to reach sales of $1 trillion, it won’ t take six more to reach $2 trillion, nor perhaps even two to expand from 2 to 4 trillion dollars. One reason for this acceleration will be the growth in computer ownership. According to one projection, by 2005,70 percent of American households will have a computer—a figure that may well be closer to 98 percent because computers will be free to customers who sign up intemet service as part of the manufacturer’s package.63) Electronic commerce will turn the world into one giant shopping mall for products, services. and investments. One obvious effect will be the creation of geographically mobile capital, but even more un portantly, e-commerce will make a global marketplace for labor services, and thus the practical equivalent of worldwide labor mobility. People will be able to live in one nation and earn income in another.64) By 2005,more than half of the average employee’s working hours in advanced countries( like the United States and the United Kingdom)will be spent at home. In occupations where physical contact is important — selling, for example—businesses will end to locate closer to where employees want to live rather than making them commute. In fact, businesses will have to pay a high premium to attract commuters because labor markets will be tight—as they already are in America and England and as they may eventually become in continental Europe. 65) Employees will be, figuratively speaking, in the driver’s seat. As a result, large cities will increasingly be surrounded by full-service communities. The cities will not die, but jobs, entertainment, and the like will move to the suburbs that have been quickly expanding around them. Employees will be, figuratively speaking, in the driver’s seat.
某城市拟对市中心区域进行旧城改造，涉及A、B、C、D四宗地，土地总面积为20000m2。其中宗地A为一旧住宅区，土地总面积为8500m2；宗地B为企业甲所使用的国有划拔土地，土地面积为7000m2，土地现状用途为工业，由于规划限制，该企业计划搬迁到城市郊区；宗地C为公司乙所使用的国有出让土地，土地面积为1500m2，出让用途为商业，出让年期为40年，已使用5年；宗地D为公司丙所使用的国有出让土地，土地面积为3000m2，出让用途为商业性办公用地，出让年期为40年，由于缺乏建设资金，该宗地已闲置5年。 上述四宗地由当地市土地收购储备中心代表政府进行统一收购，经整理后按照规划拟建成一商业中心，规划建筑容积率为2.0～3.5。 根据上述材料，回答问题。 当采用剩余法进行评估时，应收集的资料有( )。
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