案例分析题A college education is an investment in the future. But it can be a (36) investment. The College Board (37) that the costs at a four-year public college in the United States increased 10 percent this past school year. That was less than the (38) percent increase the year before, but still much higher than the (39) rate. Public colleges and universities still cost a lot less than private ones. Financial aid often helps. But financial (40) tell parents to start college (41) plans when their child is still very young. All 50 states and the District of Columbia (42) what are called 5-20-9 plans. These plans are named after the part of the federal tax law that created them in 1996. States use private investment companies to (43) most programs. Every state has its own rules governing 5-20-9 plans. Some of the plans are free of state taxes. And all are free of federal taxes. (44) . (45) . Families must decide how aggressively they want to put money into stocks, bonds or other investments. (46) . This kind of savings program is called a prepaid tuition plan. 42()
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案例分析题A college education is an investment in the future. But it can be a (36) investment. The College Board (37) that the costs at a four-year public college in the United States increased 10 percent this past school year. That was less than the (38) percent increase the year before, but still much higher than the (39) rate. Public colleges and universities still cost a lot less than private ones. Financial aid often helps. But financial (40) tell parents to start college (41) plans when their child is still very young. All 50 states and the District of Columbia (42) what are called 5-20-9 plans. These plans are named after the part of the federal tax law that created them in 1996. States use private investment companies to (43) most programs. Every state has its own rules governing 5-20-9 plans. Some of the plans are free of state taxes. And all are free of federal taxes. (44) . (45) . Families must decide how aggressively they want to put money into stocks, bonds or other investments. (46) . This kind of savings program is called a prepaid tuition plan. 36()
Space is a dangerous place, not only because of meteors (流星) but also because of rays from the sun and other stars. The atmosphere again acts (67) our protective blanket on (68) . Light gets through, and this is essen- tial (69) plants to make the food which we (70) . Heat, (71) , makes our environments tolerable and some ultraviolet rays (紫外线 ) penetrate the (72) . Cosmic ( 宇宙的) rays of various kinds come (73) the air from outer space, but (74) quantities of radiation from the sun are screened off. As (75) as men leave the atmosphere they are (76) to this radiation; (77) their spacesuits or the walls of their spacecraft, if they are inside, (78) prevent a lot of radiation damage. Radiation is the greatest known danger to explorers in (79) . Doses of radiation are measured in (80) called "reins (霍姆)". We all 81 radiation here on earth from the sun, from cosmic rays and from radioactive minerals. The " (82) " dose of radiation that we receive each year is about 100 millirems; it (83) according to where you live, and this is a very rough estimate. Scientists have reason to think (84) a man can (85) up with far more radia- tion (86) this without being damaged; the figure of 60 rems has been agreed.
A. with
B. from
C. under
D. for
Space is a dangerous place, not only because of meteors (流星) but also because of rays from the sun and other stars. The atmosphere again acts (67) our protective blanket on (68) . Light gets through, and this is essen- tial (69) plants to make the food which we (70) . Heat, (71) , makes our environments tolerable and some ultraviolet rays (紫外线 ) penetrate the (72) . Cosmic ( 宇宙的) rays of various kinds come (73) the air from outer space, but (74) quantities of radiation from the sun are screened off. As (75) as men leave the atmosphere they are (76) to this radiation; (77) their spacesuits or the walls of their spacecraft, if they are inside, (78) prevent a lot of radiation damage. Radiation is the greatest known danger to explorers in (79) . Doses of radiation are measured in (80) called "reins (霍姆)". We all 81 radiation here on earth from the sun, from cosmic rays and from radioactive minerals. The " (82) " dose of radiation that we receive each year is about 100 millirems; it (83) according to where you live, and this is a very rough estimate. Scientists have reason to think (84) a man can (85) up with far more radia- tion (86) this without being damaged; the figure of 60 rems has been agreed.
A. conventional
B. common
C. general
D. normal
某公司拟投产一新产品,需要购置一套专用设备预计价款900 000元,追加流动资金 145 822元。公司的会计政策与税法规定相同,设备按5年折旧,采用直线法计提,净残值率为零。该新产品预计销售单价20元/件,单位变动成本12元/件,每年增加固定付现成本 500 000元。该公司所得税税率为40%;投资的最低报酬率为10%。 要求:计算净现值为零的销售量水平(计算结果保留整数)。