[听力原文] 11-15Peter Smith joined the army when he was 18, and for several months he was taught how to be a good soldier, He did quite well in everything except shooting. One day he and his friends were practicing their shooting, and all of them were doing quite well except Peter. After he had shot at the target nine times and had not hit it once, the officer who was trying to teach the young soldiers to shoot said," You’re quite hopeless, Peter! Don’t waste your last bullet too! Go behind that wall and shoot yourself with it!"Peter felt ashamed. He went behind the wall, and a few seconds later the officer and the other young soldiers heard the sound of a shot."Heavens!" the officer said. "Has that silly man really shot himself" He ran behind the wall anxiously, but Peter was all right. "I’m sorry, sir, "he said. "But I missed again. How long was peter in the army?
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Who can provide the references as to his character and ability()
Questions 1 to 5 are based on an interview. On the subject of drawing the interviewee says that ______.
A. technically speaking artists draw very well
B. an artist’s drawing differs little from an architect’s
C. precision is a vital skill for the architect
D. architects must be natural artists
A公司是一个生产机床的企业,为了寻求投资机会准备为B重型电机厂生产电机零件,B公司是一个有代表性的重型电机企业。预计该项目需固定资产投资850万元,可持续5年,直线法计提折旧,折旧年限5年,估计净残值为50万元,另需营运资本投资150万元。预计每年发生固定成本(不含折旧)80万元,销售部门预计每年销售收入为1200万元,变动成本率为70%,该工程采用全包方式,工程款在完工时一次付清,即可视建设期为零。公司平均所得税率为30%。A和B均为上市公司,A公司将继续保持目前50%的资产负债率;B公司的β值为1.05,资产负债率为60%。A公司不打算改变目前的资本结构。目前的税后债务成本为6%。当前的无风险收益率为5%,市场组合的预期报酬率为11%。[要求](1)计算A公司的加权平均资本成本;(2)计算项目的净现值。
魏某、梁某、张某三人达成一书面合伙协议,约定各自出资2万元,共6万元,开立一家小饭馆,并按出资比例平均分配盈余,分担亏损。该饭馆取名"顺通饭庄",2003年1月经核准注册,取得营业执照,开始营业。到2003年底,因经营管理不善,顺通饭庄负债累累,欠金星装修公司4万元钱尚未偿还。此时张某提出退伙,魏某、梁某二人不同意。张某于2004年2月提走其出资2万元,自行退出。魏、梁二人继续经营顺通饭庄。2004年9月,魏、梁二人为了增加菜的花样,招揽食客,于是想招聘四川名厨,推出四川火锅系列,但资金不足。于是魏、梁二人向王某提出借款2万元,2005年1月1日归还。王某同意借款,但提出一条件,若饭庄盈利后,魏、梁二人除还本付息外,还应将所得利润分与其一份;若不盈利,魏、梁二人则届时还本付息。推出四川火锅系列后,饭庄并未盈利,亏损仍然继续,到年底,又亏损了1万元。 2005年1月,金星装修公司因向顺通饭庄索债不成,便诉至法院,同时王某也因魏、梁二人不能届时还本付息,向法院提起诉讼。法院对此进行合并审理。 问题: 法院审理本案中,有人认为原告王某名为借款给魏、梁,但他参与饭店的盈亏分配,实为一种合伙关系,所以对饭店经营四川火锅的亏损,王某也应分担。这种意见有道理吗