某项目现金流量表的数据如下表所示,该项目静态投资回收期为( )年。 计算期 1 2 3 4 5 6 7 现金流入 900 1200 1200 1200 1200 现金流出 800 700 500 600 600 600 600
A. 5.4
B. 5.0
C. 4.8
D. 4.4
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高级管理层处在声誉风险管理的第一线,应当随时了解各类利益持有者所关心的问题,并且正确预测其对商业银行的业务、政策或运营调整可能产生的反应。( )
A. 对
B. 错
2008年1月10日,甲公司销售一批商品给乙公司,货款为4 914万元(含增值税额)。合同约定,乙公司应于2008年4月10日前支付上述贷款。由于资金周转困难,乙公司到期不能偿付货款。经协商,甲公司与乙公司达成如下债务重组协议:乙公司以一批产品和一台生产经营用设备偿还全部债务。乙公司用于偿债的产品成本为1 200万元,公允价值和计税价格均为1 500万元,未计提存货跌价准备;用于偿债的设备原价为5 000万元,已计提折旧2000万元,公允价值为2 500万元;已计提减值准备500万元。甲公司和乙公司适用的增值税税率均为17%。假定不考虑除增值税以外的其他相关税费,甲公司受让产品的入账价值为( )万元。
A. 2 500
B. 2 659.38
C. 3 039.29
D. 1 500
如果合同是以CIF Liner Terms条件成交的,则卖方发运的货物必须采用班轮装运。( )
A. 对
B. 错
Smoking means something different to various cultures. In (36) , many people smoke. In winter, it is often difficult to (37) in the cafes because of the tobacco smoke in the air. In Romania, smoking is an (38) social habit. Women, however, do not smoke on the street. The brand of (39) a person smokes shows his/her (40) , especially if it is a foreign brand. In Latin American cultures, smoking is very common. Some men think that smoking makes them look more (41) . As in other cultures, smoking is a way to (42) and belong. In parts of Asia, tobacco is used in wedding (43) and in religious offerings. It is also used in many kinds of occasions. (44) . In Vietnam, people often smoke at business meetings and in coffee houses. Most of the women in Cambodia and Viemam tend not to smoke. (45) During the war, Viemamese soldiers would smoke to pass the time while waiting to go into battle (46) .