题目内容
某技术改造项目拟引进国外设备，据调研同类项目通常投资额为3000万元人民币，年生产费用通常水平应为1200万元人民币，基准收益率为10%，技术水平、质量水平可按一般水平为通常水平，现有3个方案可供选择。 A方案：引进设备(Ⅰ)总费用为4000万元人民币，年生产费用900万元人民币，技术水平先进，质量水平高，经济寿命15年，人员培训费用高。 B方案：引进设备(Ⅱ)(FOB)价格为200万美元(1:803)，质量500t，国际运费标准为400美元/t，海上运输保险费率为0.25%，银行财务费率0.5%，外贸手续费率1.5%，关税税率20%，增值税税率17%，车辆运杂费率为2.5%，国内其他费用394.129万元人民币。 年生产费用1200万元人民币，技术水平、质量水平一般，经济寿命期10年，人员培训费用较低。 C方案：引进设备(Ⅲ)总费用2500万元人民币，年生产费用1000万元人民币，技术水平较先进，质量水平较高，经济寿命期12年，人员培训费一般。 各方案综合评分见表1。 表1 各方案综合评分表 评价指标 指标权重 评分标准 各方案评分 A B C 投资金额 0.2 1.低于通常水平：80分2.通常水平：70分3.高于通常水平：60分 年生产费用 0.2 1.低于通常水平：90分2.通常水平：70分3.高于通常水平：60分 技术水平 0.2 1.先进：90分2.较高：80分3.一般：60分 质量水平 0.1 1.高于一般水平：80分2.一般：60分 经济寿命n 0.2 1.”≥1 5年：90分2.10＜n≤15年：70分3.n≤10年：50分 人员培训费用 0.1 1.高：50分2.较高：60分3.较低：80分 问题： 根据最小费用原理，考虑资金时间价值，做出方案选择。
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Passage Three Forget football. At many high schools, the fiercest competition is between Coke and Pepsi over exclusive "pouring rights" to sell on campus. But last week Jeffrey Dunn, president of Coca-Cola Americas, called a timeout: Coke’s machines will now also stock water, juice, and other healthful options—even rival brands and their facades will feature school scenes and other "noncommercial graphics" instead of Coke’s vivid red logo. "The pendulum needs to swing back" on school-based marketing, said Dunn. Coke’s about-face—particularly the call to end the exclusive deals that bottlers make with school districts—comes amid rising concern over kids’ health. American children are growing ever more obese and developing weight-related diseases usually found in adults. While inactivity and huge helpings factor heavily, a recent study in the Lancet fingered soda pop as a likely culprit. Communities—and legislators—are already on the case. Last year, for instance, parents in Philadelphia detailed a proposed contract with Coca-Cola that would have netted the school system $43 million over 10 years. And in a searing report to Congress last month, the U. S. Department of Agriculture recommended that all snacks sold in schools meet federal nutrition standards (the requirements are loose enough that Snickers bars qualify), Spare change Activists hope Coke’s capitulation will help curb commercialism in schools altogether. From ads on Channel One, which broadcasts current-affairs programs on classroom TVs, to middle-school math texts that cite Nike and other brand-name products in their word problems, to company-sponsored scoreboards on football fields, American pupils are bombarded. But Andrew Hagelshaw, executive director of the Oakland, Calif.-based Center for Commercial-Free Public Education, views Coca-Cola’s policy shift as a "partial victory". Schools sign contracts with local bottlers; the parent company can only urge them to back off. Moreover, Coke’s machines will remain in place, although with healthier options. And don’t expect teenagers to suddenly swear off the stuff—or school districts to give up the revenue. At Wheeler High School in Marietta, Ga., where students arrive before 7 a. m. and stay as late as 11 o’clock at night, they rely on the machines. And the $50, 000 in annual vending revenues have enabled Principal Joe Boland to refinish the gym floor, install a new high-jump pit, and pay $7, 000 for two buses. "If someone made an offer to me to take the machines out, I’d consider it," says Boland. "But nobody’s offering me any money." "Forget football" in Paragraph 1 suggests that football has been ______.
某公司主要从事建筑工程机械的生产制造，2008年发生以下业务： (1)签订钢材采购合同一份，采购金额8000万元；签订以货换货合同一份，用库存的3000万元A型钢材换取对方相同金额的8型钢材；签订销售合同一份，销售金额15000万元。 (2)公司作为受托方签订甲、乙两份加工承揽合同，甲合同约定：由委托方提供主要材料(金额300万元)，受托方只提供辅助材料(金额20万元)，受托方另收取加工费50万元；乙合同约定：由受托方提供主要材料(金额200万元)并收取加工费40万元。 (3)公司作为受托方签订技术开发合同一份，合同约定：技术开发金额共计1000万元，其中研究开发费用与报酬金额之比为3:1。 (4)公司作为承包方签订建筑安装工程承包合同一份，承包金额300万元，公司随后又将其中的100万元业务分包给另一单位，并签订相关合同。 (5)公司新增实收资本2000万元、资本公积500万元。 (6)公司启用其他账簿10本。 (说明：购销合同、加工承揽合同、技术合同、建筑安装工程承包合同的印花税税率分别为0.3‰、0.5‰、0.3‰、0.3‰；营业账簿的印花税率分为0.5‰和每件5元两种) 要求：根据上述资料，按照下列序号计算回答问题，每问需计算出合计数。 公司2008午签订的加工承揽合同应缴纳的印花税。
Passage Two Don’t call him just a college professor. Internet entrepreneur, TV personality, adviser to presidents, and friend to the rich and powerful would be more accurate. Henry Louis "Skip" Gates Jr. is better known for his activities outside the academy. This week he sold Africana. com, a website he created with a fellow Harvard University professor, to Time Warner. Terms of the deal weren’t revealed, though the Wall Street Journal pegged the price at more than $10 million, with Gates reaping up to $ I million. Time Warner will incorporate the site, a portal with news and information about people of African descent, into America Online when the two merge as expected. The sense is that Gates got a very good deal. The site is a rich source of scholarship but hardly a rich source of revenue. As recently as the late 1980s Gates, who turns 50 this week, was an obscure professor penning books on literary theory only a graduate student could love. Now he can’t be avoided, He hosted a series about Africa on public television, writes occasional articles for the New Yorker, and even advises the Gore presidential campaign. He counts director Steven Spielberg, Microsoft’s Bill Gates and President Clinton as friends. "They’re not intimate friends," he insists. Indeed, Gates has evolved into a kind of expert on everything African-American. "He remains the go-to person on the state of African-American affairs," said Perry Steinberg, head of American Program Bureau, a lecture agency. The 30 or so speeches Gates delivers each year are another source of income for the professor. With fame comes controversy. Several other black intellectuals have taken him to task for not being confrontational enough. Gates has heard it before. "Me Critics Oh, what a shock!" But he considers himself more a descendent of historian and educator W. E. B. Du Bois than of Malcolm X. His ultimate goal is to build the field of Afro-American studies. "Fifty years from now I want there to be at least 10 great centers of Afro-American studies," he says. If working as a consultant on Spielberg’s historical film Amistad or giving A1 Gore advice helps, so be it. In Paragraph 5, the phrase "have taken him to task for..." most probably means
Passage Four Within hours of appearing on television to announce the end of conscription, President Jacques Chirac moved quickly to prevent any dissent from within the military establishment. Addressing more than 500 military staff officers at the military academy in Paris yesterday, Mr Chirac said clearly that he "expected" their loyalty in the work of rebuilding France’s national defense. He understood their "legitimate concerns, questions and emotions" at the reforms, but added: "You must understand that there is not and never has been any rigid model for French defense. Military service has been compulsory for less than a century. Realism required that our armed forces should now be professional." The President’s decision to abolish conscription over a period of six years removes a rite of passage for young Frenchmen that has existed since the Revolution, even though obligatory national service only became law in 1905. As recently as 1993, an opinion poll showed that more than 60% of French people said they feared the abolition of conscription could endanger national security. A poll conducted this month, however, showed that 70% of those asked favored ending of practice, and on the streets and in offices yesterday, the response to Mr. Chirac’s announcement was generally positive. Among people who completed their 10-month period of national service in the last few years or were contemplating the prospect, there was almost universal approval, tempered by a sense that something hard to define—mixing with people from other backgrounds, a formative experience, a process that encouraged national or social cohesion—might be lost. Patrick, who spent his year in the French city of Valance assigning and collecting uniforms, and is now a computer manager, said he was in tears for his first week, and hated most of his time. He thought it was "useless" as a form of military training— "I only fired a rifle twice" —but, in retrospect, useful for learning how to get on with people and instilling patriotism. As many as 25% of those liable for military service in France somehow avoid it—the percentage is probably much greater in the more educated and higher social classes. According to Geoffroy, a 26-year-old reporter, who spent his time in the navy with the information office in central Paris, the injustice is a good reason for abolishing it. People with money or connections, he said, can get well-paid assignments abroad. "It’s not fair: some do it, some don’t." Several expressed support for the idea of a new socially-oriented voluntary service that would be open to both men and women. But the idea seemed less popular among women. At present, women have the option of voluntary military service and a small number choose to take it. In place of military service, President Chirac proposed the establishment of ______.
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