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ABC公司20×8年有关的财务数据如表2所示。 表2 项目 金额 占销售收入的百分比 流动资产 4000 100% 长期资产 2600 无稳定关系 资产合计 6600 短期借款 600 无稳定关系 应付账款 400 10% 长期负债 1000 无稳定关系 实收资本 3800 无稳定关系 留存收益 800 无稳定关系 负债及所有者权益合计 6600 销售额 4000 100% 净利润 200 5% 当年利润分配额 60 要求：假设该公司实收资本一直保持不变，计算回答以下互不关联的两个问题。 (1)假设20×9年计划销售收入为5000万元，需要补充多少外部融资(保持日前的利润分配率、销售净利率不变) (2)若利润留存率为100%，销售净利率提高到6%，目标销售额为4500万元，需要筹集补充多少外部融资(保持其他财务比率不变)
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Humans not only love eating ice cream, they enjoy (21) it to their pets. Market studies show that two thirds of all dog owners give ice cream to the dogs. (22) , says William Tyznik, an expert in animal nutrition at Ohio State University, "ice cream is not good for dogs. It has milk sugar in it, " he says, "which dogs cannot (23) very well. " (24) by that knowledge but aware of the desire of dog owners to (25) their companions, Tyznik invented a new frozen treat for dogs that, he says, is more nutritious than ice cream-and as much (26) to eat. The product, called Frosty Paws, is made of a liquid by-product of cheese and milk with the sugar (27) Frosty Paws also contains refined soy flour, water, vegetable oil, vitamins and minerals. It (28) Tyznik, who has also invented a horse feed (called Tizwhiz) and (29) dog focd (named Tizbits) , three years to (30) the Frosty Paws formulas, and two (31) to commercialize it. After losing $25,000 trying to market the invention himself, Tyznik sold the rights to associated lee Cream of Westerville, Ohio, which makes the product and (32) it in cups. Tyznik claims that Frosty Paws has been tested (33) and that "dogs love it". Of 1,400 dogs that have been (34) the product, he says, 89 percent took it on the first (35) Three out of four (36) it to Milk-Bone or sausages. The product, which will be (37) in the ice-cream section of supermarkets, comes in (38) of three or four cups, costing about $1.79. What would happen (39) a human should mistake Frosty Paws for real ice cream "Nothing, " says Tyznik. "It’s (40) , but frankly, it won’t taste very good. \ Part C Directions: For each blank for questions in the following passage, choose the best answer from the choices given following the passage.
Humans not only love eating ice cream, they enjoy (21) it to their pets. Market studies show that two thirds of all dog owners give ice cream to the dogs. (22) , says William Tyznik, an expert in animal nutrition at Ohio State University, "ice cream is not good for dogs. It has milk sugar in it, " he says, "which dogs cannot (23) very well. " (24) by that knowledge but aware of the desire of dog owners to (25) their companions, Tyznik invented a new frozen treat for dogs that, he says, is more nutritious than ice cream-and as much (26) to eat. The product, called Frosty Paws, is made of a liquid by-product of cheese and milk with the sugar (27) Frosty Paws also contains refined soy flour, water, vegetable oil, vitamins and minerals. It (28) Tyznik, who has also invented a horse feed (called Tizwhiz) and (29) dog focd (named Tizbits) , three years to (30) the Frosty Paws formulas, and two (31) to commercialize it. After losing $25,000 trying to market the invention himself, Tyznik sold the rights to associated lee Cream of Westerville, Ohio, which makes the product and (32) it in cups. Tyznik claims that Frosty Paws has been tested (33) and that "dogs love it". Of 1,400 dogs that have been (34) the product, he says, 89 percent took it on the first (35) Three out of four (36) it to Milk-Bone or sausages. The product, which will be (37) in the ice-cream section of supermarkets, comes in (38) of three or four cups, costing about $1.79. What would happen (39) a human should mistake Frosty Paws for real ice cream "Nothing, " says Tyznik. "It’s (40) , but frankly, it won’t taste very good. \ Part C Directions: For each blank for questions in the following passage, choose the best answer from the choices given following the passage.
张爱玲，40年代上海沦陷时最走红的女作家。( )
The growth of cell-phone users in the U.S. has tapered off from the breakneck pace of 50% annually in the late 1990s to what analysis project will be a 15% to 20% rise in 2002, and no more than that in 2003. To some extent, numerous surveys have found, slower growth in demand reflects consumer disillusionment with just about every aspect of cell-phone service--its reliability, quality, and notorious customer service. The cooling off in demand threatens to cascade through the industry: The big four U.S. cell-phone carders--Verizon Wireless, Cingular Wireless, AT&T Wireless, Sprint imperil their timetables for becoming profitable, not to mention their efforts to whittle down their mountains of debt. As the carders have begun to cut costs, wireless- equipment makers--companies such as Lucent, Nokia, and Ericsson--have been left with a market that’s bound to be smaller than they had anticipated. Handset makers have been insulated so far, but they, too, face a nagging uncertainty. They’ll soon introduce advanced phones to the U.S. market that will run on the new networks the carders are starting up over the next year or two. But the question then will be : Will Americans embrace these snazzy data features--and their higher costs--with the wild enthusiasm that Europeans and Asians have Long before the outcome in clear, the industry will have to adopt a new mind-set. "In the old days, it was all about connectivity. " says Andrew Cole, an analyst with wireless consultancy Adventis. Build the network, and customers will come. From now on, the stakes will be higher. The new mantra: Please customers, or you may not survive. To work their way out of this box, the carders are spending huge sums to address the problem. Much of Sprint PCS’s $3.4 billion in capital outlays this year will be for new stations. And in fact, the new high-speed, high-capacity nationwide networks due to roll out later this year should help ease the calling-capacity crunch that has caused many consumer complaints. In the meantime, some companies are using better training and organization to keep customers happy. The nation’s largest rural operator, Alltel (AT), recently reorganized its call centers so that a customer’s query goes to the first operator who’s available anywhere in the country, instead of the first one available in the customer’s home area. That should cut waiting time to one minute from three to five minutes previously. According to the author, the cell-phone industry must adopt a mind-set in order to ______.
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