题目内容
华海公司有一投资项目，建设期为2年，运营期为5年。固定资产的原始投资为200万元，在建设期初投入180万元，在建设期的第2年年初投入其余的20万元。同时，在建设期，末投入无形资产20万元，在运营期初垫付流动资金 50万元，建设期的资本化利息为10万元。固定资产按直线法计提折旧，预计期满残值回收2万元。无形资产自项目投产后按5年摊销。项目投产后，运营期每年的销售量为1万件，销售单价为190元，单位变动成本60元，每年固定性付现成本25万元。该企业适用的所得税税率为25%，要求的最低投资报酬率为10%。 要求：根据上述条件计算： (1)项目计算期； (2)项目原始投资额、投资总额和固定资产原值； (3)项目的回收额； (4)运营期每年的经营成本和营运成本； (5)运营期每年的息税前利润和息前税后利润； (6)项目各年的现金净流量； (7)项目不包括建设期的静态投资回收期； (8)项目的净现值。
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Passage 48 Do you find that getting up in the morning is so difficult that it’s painful This might be called laziness, but Dr. Newman has a new explanation. He has proved that everyone has a daily energy cycle. During the hours when you labor through your work, you may say that you are "hot". That’s true. The time of day when you feel the most energetic is when your cycle of body temperature is at its peak. For some people the peak comes during the forenoon. For others it comes in the afternoon or evening. No one has discovered why this is so, but it leads to such familiar monologues (自言自语) as: "Get up, John! You will be late for work again!" The possible explanation to the trouble is that John is at his temperature-and-energy peak in the evening. (48) Much family quarreling ends when husbands and wives realize what these energy cycles mean, and what cycle each member of the family has. You can’t change your energy cycle, but you can learn to make your life fit it better. Habit can help, Dr. Newman believes. Maybe you’re sleepy in the evening but feel that you must stay up late anyway. Counteract (对抗) your cycle bit by bit by habitually staying up later than you want to. If your energy is low in the morning but you have an important job to do early in the day, rise before your usual hour. This won’t change your cycle, but you’ll get up energetically and work better at your low point. Try to save your energy. Get up with an easily yawn and stretch. Sit on the edge of the bed a minute before putting your feet on the floor. Avoid the troublesome search for clean clothes by laying them out the night before. Whenever possible, do usual work in the afternoon and save tasks requiring more energy for your sharper hours. You are advised to rise with a yawn and stretch because it will______.
Passage 50 Young men often give flowers to young women when they are in love. This tradition may have come from Turkey. In the 1700s in Turkey, it was quite popular for people in love to send each other baskets full of strange things. The baskets were delivered secretly to the person who was receiving it. Usually, an old woman who sold flowers or fruit on the street left the basket beside the person’s door. These baskets included a variety of "gifts": flowers, stones, feathers, wax, and even charcoal. Each thing in the basket had a special meaning. By figuring out the secret message contained in each item, the person who received the basket began to understand little by little the true feelings of the person who sent it. (50) This idea of sending gifts of love with secret meanings quickly spread to Germany, France and England. However, as time passed, only sending flowers remained popular. An innocent bunch of flowers told young ladies about the feelings in the hearts of young men. Each different flower held a different meaning. For example, the flowers from an orange tree meant, "You are beautiful and pure." Pink carnations meant, "My love for you is strong and great." Yellow roses, on the other hand, meant, "I saw you with someone else. " Many flower dictionaries were made to help young people in love understand the meaning of the flowers they received. Not all of the dictionaries agreed, however, on the meaning of each flower, so a person had to be careful about the flowers they chose to send. By the 1880s, using flowers to send messages had fallen out of fashion, and the more direct way of sending love letters began. Today, flowers are still considered a lovely gift, but the meaning for each kind of flower has been lost. What did the items in a basket explain to the receiver
Passage 47 We can make mistakes at any age. Some mistakes we make are about money. But most mistakes are about people. "Did Jerry really care when I broke up with Helen " "When I got that great job, did Jim really feel good about it, as a friend Or did he envy my luck" When we look back, doubts like these can make us feel bad. But when we look back, it’s too late. Why do we go wrong about our friends, or our enemies Sometimes what people say hides their real meaning. And if we don’t really listen we miss the feeling behind the words. Suppose someone tells you, "You’re a lucky dog." That’s friendly. But "lucky dog" There is a bit of envy in those words. Maybe he doesn’t see it himself. But mentioning the "dog" puts you down a little. What he may be saying is that he doesn’t think you ought to have your luck. "Just think of all the things you have to be thankful for" is another noise that says one thing and means another. It could mean that the speaker is trying to get you to see your problem as part of your life as a whole. But is he Wrapped up in this phrase is the thought that your problem isn’t important. It’s telling you to think of all the starving people in the world when you haven’t got a date for Saturday night. How can you tell the real meaning behind someone’s words One way is to take a good look at the person talking. Do his words fit the way he looks Does what he says agree with the tone of voice His posture (姿态) The look in his eyes Stop and think. (47) If you spend one minute thinking about the real meaning of what people say to you, you may avoid another mistake. When we listen to a person talking, the most important thing for us to do is______.
Passage 50 Young men often give flowers to young women when they are in love. This tradition may have come from Turkey. In the 1700s in Turkey, it was quite popular for people in love to send each other baskets full of strange things. The baskets were delivered secretly to the person who was receiving it. Usually, an old woman who sold flowers or fruit on the street left the basket beside the person’s door. These baskets included a variety of "gifts": flowers, stones, feathers, wax, and even charcoal. Each thing in the basket had a special meaning. By figuring out the secret message contained in each item, the person who received the basket began to understand little by little the true feelings of the person who sent it. (50) This idea of sending gifts of love with secret meanings quickly spread to Germany, France and England. However, as time passed, only sending flowers remained popular. An innocent bunch of flowers told young ladies about the feelings in the hearts of young men. Each different flower held a different meaning. For example, the flowers from an orange tree meant, "You are beautiful and pure." Pink carnations meant, "My love for you is strong and great." Yellow roses, on the other hand, meant, "I saw you with someone else. " Many flower dictionaries were made to help young people in love understand the meaning of the flowers they received. Not all of the dictionaries agreed, however, on the meaning of each flower, so a person had to be careful about the flowers they chose to send. By the 1880s, using flowers to send messages had fallen out of fashion, and the more direct way of sending love letters began. Today, flowers are still considered a lovely gift, but the meaning for each kind of flower has been lost. How did people know the meaning of each kind of flower
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