题目内容
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)。
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Questions 29 to 32 are based on the passage you have just heard.
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. 43（）
4月1日，某建筑公司为买进一批水泥，分别向甲水泥厂和乙水泥厂发出了信函，内容如下：我公司急需某型号水泥100吨，如果你厂有货，请来函告知，具体价格面议。甲水泥厂收到该信后，给建筑公司回了一封信，内容是：你公司所需的某型号水泥我厂有现货，每吨的价格600元，如果需要的话，请先预付货款1万元，余款货到后支付。如果我厂在4月10日没有收到贵公司的回信的，即表示你公司同意我厂提出的条件，我厂将径直发货至你公司。建筑公司收到甲水泥厂的回信后，认为甲水泥厂提供的货款支付方式可以接受，但是希望每吨价格为550元，于是，向甲水泥厂发出了第二封信，内容是：我公司愿意和你厂达成这笔交易，但每吨价格能否为550元，货款支付方式我公司都接受，但是希望你厂能送货上门，并在本月15日之前给予答复。某建筑公司于4月10收到乙厂报价信函，内容为：我厂有你公司需要的水泥，价格为450元，如果同意购买，请在4月20日之前给予答复。建筑公司认为乙水泥厂的价格合理，于是4月12日向乙厂发出表示同意乙厂的条件的信函。1.哪些信件属于要约为什么
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.
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