题目内容

下列说法不恰当的是( )。

A. 资本化率、本金化率、还原率的本质都是相同的,都属于无风险报酬等
B. 无风险报酬率取决于资金的机会成本,即正常的投资报酬率不能低于该投资的机会成本
C. “B”选项所指的“机会成本”通常以政府发行的国库券利率和银行储蓄利率作为参照依据
D. 风险报酬率的高低主要取决于投资风险的大小。风险大的投资,要求的风险报酬率就高

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企业价值评估是市场经济和现代企业制度相结合的产物,在对外开放和企业改革中的作用越来越突出。对此分析不当的一项是()。

A. 公司上市需要专业评估机构按照有关规定,制定评估方案,对企业价值作出专业判断
B. 企业的兼并和收购活动需要专业资产评估机构进行评估
C. 以开发企业潜在价值为主要目的的价值管理正在成为当代企业管理的新潮流
D. 不能提高利用企业当前资产在未来创造财富的能力

在对企业收益进行具体界定时,应注意的问题不包括( )。

A. 企业创造的不归企业权益主体所有的收入,不能作为企业价值评估中的企业收益
B. 不论是流转税还是所得税都不能视为企业收入
C. 凡是归企业权益主体所有的企业收支净额,都可以视为企业的收益
D. 不论是营业收支、资产收支,还是投资收支,都不能视为企业收入

企业收益额选取企业的净利润,资本化率选择资产总额收益率,因此得到的还原值为企业的( )。

A. 投资资本现值
B. 企业整体价值(资产总额现值)
C. 所有者权益现值
D. 净资产现值

A=Nokia B=Ericsson C=Philip D=Siemens E=Motorola Which mobile phone(s) ... Once the exclusive domain of executives with expense accounts, the mobile phone is set to become one of the central technologies of the 21st century. Within a few years, the mobile phone will evolve from a voice-only device to a multi-functional communicator capable of transmitting and receiving not only sound, but video, still images, data and text. A whole new era of personal communication is on the way. Thanks in part to the growth of wireless networks, the telephone is converging with the personal computer and the television. Soon lightweight phones outfitted with high-resolution screens -- which can be embedded in everything from wristwatches to palm held units -- will be connected to series of low orbit satellites rambling people to talk, send and receive e-mail, or take part in video conferences anytime, anywhere. These phones might also absorb many of the key functions of the desktop computer. Mobile devices are expected to be ideal for some of the new personalized services that are becoming available via the Internet, such as trading stocks, gambling, shopping and buying theater and airline tickets. The communications revolution is already taking shape around the globe. In Europe, small-scale trials are under way using mobile phones for electronic commerce. For example, most phones contain a subscriber identification module (SIM) card that serves primarily to identify a user to the phone network. But the card could also facilitate limited financial transactions. Deutsche Bank and Nokia, for example, are working together to develop mobile banking services. Some manufacturers plan to upgrade the SIM card to an all in-one personal identification and credit card. Another approach is to add a slot to mobile phones for a second smart card designed specifically for mobile ecommerce. These cards could be used to make payments over the Internet or removed from the phone for use in point-of-sale terminals to pay for things like public transportation, movie tickets or a round of drinks at the bar. In France, Motorola is currently testing a dual slot phone, the StarTACD, in a trial with France Telecom, while in Finland Nokia is testing a phone that uses a special plug-in reader for a tiny smart card. Siemens is pursuing a different approach. Since it is not yet clear whether it’s best to do everything with a single device, Siemens is developing dual slot phones and Einstein, a device equipped with a smart card reader and keypad that can be linked to the phone via infrared wireless technology. For those who want to, though, it will be possible to receive almost all forms of electronic communication through a single device, most likely a three-in-one phone that serves as a cordless at home, a cell phone on the road and an intercom at work. "The mobile phone will become increasingly multifunctional;" says Burghardt Schallenberger, vice president for technology and innovation at Siemens Information and Consumer Products in Munich, "and fingerprint technology or advanced speech recognition will ensure that only one or two authorized users will be able to operate it." New hybrid devices, such as Nokia’s 9110 Communicator, a combination phone and personal digital assistant (PDA), are already on the market. But some customers feel the keyboard and screen are too small and complex for comfort. To gel around these problems, Nokia’s 7110 mobile phone has a larger screen and is operated by a tracking ball in addition to a keyboard. The phone has found a ready market among young people, who tend to send more text messages than they make mobile phone calls -- not surprising given the fact that text is approximately a tenth as costly as voice. The Nokia 7110 also offers Internet access via Wireless Application Protocol (WAP), an open standard that allows streamlined versions of website contents to be displayed on mobile phone screens. Phones equipped with WAP enable people on the move to access basic information -- such as news services, stock prices and flight timetables -- from specially "cut-down" sites. For some, any device that bridges the gap between handwriting and keying in text will be a world-beater. Ericsson is researching a "smart quill" pen that could do just that. Though the smart quill looks like any other pen, it permits writers to write on any surface -- or even in the air -- while a microchip in the tip of the pen records tile shape of the scribblings and transmits them to a remote PC, where special software converts them into normal text. Gould this mean the end of typing Not yet. Ericsson cannot say when a prototype will be ready. Keyboards might eventually be unnecessary on mobile handsets if speech recognition software continues to improve. Mobile phones might then be reduced to a few computer chips, a microphone and a receiver embedded in an earring. The Philips Genie, a lightweight mobile phone, can be operated by uttering a single word. When you type a name into the Genie’s keypad, the system asks whether you would like to assign a voice-dial tag to that name. Through a series of yes or no prompts, the Genie compiles a list of up to 10 voice tags. The next time you want to call a person listed as one of these tags, just say that person’s name or a relevant code word. The word "home", for example, is sufficient to place a call to your family.·has a too small and complex keyboard and screen 71. ______·has combined handwriting and keying 72. ______·can recognize voices 73. ______·has a voice dial tag 74. ______·has a pen which can write in the air 75. ______·might carry out financial transactions 76. ______·has a dual slot 77. ______·can be connected to your home by saying "Home" 78. ______·is popular among young users 79. ______·is both a phone and personal digital assistant 80. ______

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