题目内容
Life is difficult. It is a great truth because once we truly understand and accept it, then life is no longer difficult. Most do not fully see this truth. Instead they complain about their problems and difficulties as if life should be easy. It seems to them that difficulties represent a special kind of suffering especially forced upon them or else upon their families, their class, or even their nations. What makes life difficult is that the process of facing and solving problems is a painful one. Problems, depending on their natures, cause us sadness or loneliness or regret or anger or fear. These are uncomfortable feelings, often as painful as any kind of physical pain. And since life causes endless serious problems, life is always difficult and is full of pain as well as joy. Yes, it is in this whole process of solving problems that life has its meaning. Problems are the serious tests that tell us success from failure. When we desire to encourage the growth of human spirit, we encourage the human ability to solve problems, just as in school we set problems for our children to resolve. It is through the pain of meeting and working out problems that we learn. As Benjamin Franklin said, "Those things that hurt, instruct." It is for this reason that wise people learn not to fear but to welcome the pain of problems. From this passage, it can be inferred that ______.
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已知某集团公司下设三个投资中心，有关资料如下： 指 标 集团公司 A投资中心 B投资中心 C投资中心 营业利润(万元) 34650 10400 15800 8450 平均经营资产(万元) 315000 94500 145000 75500 规定的最低投资报酬率 10% 10% 10% 10% 要求： (1)计算该集团公司和各投资中心的投资报酬率，并据此评价各投资中心的业绩； (2)计算各投资中心的剩余收益，并据此评价各投资中心的业绩。
某公司年终利润分配前的股东权益项目资料如下表： 股本(普通股)(每股面值2元，200万股) 400万元 资本公积 160万元 未分配利润 840万元 权益合计 1400万元 公司股票的每股现行市价为35元。 要求： (1)计划按每10股送1股的方案发放股票股利，并按发放股票股利后的股数每股派发现金股利0.2元。计算完成这一分配方案后的股东权益各项目数额。 (2)假设利润分配不改变市价对每股净资产的比率，公司按每10股送1股的方案发放股票股利(股票股利的金额按市价计算)，并按新股数发放现金股利，且希望普通股市价达到每股30元，计算每股现金股利应为多少 (3)若按1股换2股的比例进行股票分割，分析完成分割后股东权益各项目的金额以及每股净资产有何变化。
—Who lives in this room —______.
某企业拟购买一套新设备以扩大生产能力，现有甲、乙两个方案可供选择： (1)甲方案：原始总投资为1000万元，项目计算期为5年，经营期每年所得税后净现金流量500万元； (2)乙方案：原始总投资为1200万元，项目计算期为10年，经营期每年所得税后净现金流量400万元； 假设甲、乙两个方案的投资均在建设起点一次性投入，建设期为0。 要求： (1)若投资50%的资本来源于企业自有资本，其余50%的资金来源于银行借款，贷款年利息率为7.4667%，目前该公司股票的贝他系数为2，当前国债的利息率为4%，整个股票市场的平均收益率为9.2%，公司适用的所得税税率为25%，计算投资所需资本的总成本； (2)若以上问所计算出的资金成本率为折现率，计算甲、乙两个投资方案的净现值； (3)计算甲、乙两个方案的年等额净回收额，并评价甲、乙两方案的优劣。
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