某拟建工业生产项目,基础数据如下。 1.建设投资5000万元(其中含无形资产600万元)。建设期2年,运营期8年。 2.资金来源为银行贷款和项目资本金。贷款总额为2000万元,在建设期内每年均匀投入贷款资金1000万元。贷款年利率为10%。贷款按照等额还本、利息照付方式在项目投产后3年内还清(年末支付)。无形资产在运营期8年中,均匀摊入成本。固定资产残值为230万元,按照直线法折旧,折旧年限为8年。 3.建设项目的资金投入、收入、成本相关数据见表4-1(流动资金全部由项目资本金解决)。 4.企业所得税税率为33%,盈余公积金和公益金按照税后利润的15%提取。 表4-1建设项目的资金投入、收益、成本费用 单位:万元 序号 项目 计算期 1 2 3 4 5 6 7-10 1 建设投资(不含建设期利息) 2500 2500 1.1 项目资本金 1500 1500 1.2 银行贷款 1000 1000 2 流动资金 500 125 3 销售收入(不含增值税) 4000 5000 5000 5000 5000 4 销售税金及附加 41 51 51 51 51 5 经营成本(不含增值税) 2000 2500 2500 2500 2500 问题 财务评价人员依据问题2、3的计算结果,做出了项目财务上是否可行的判断,这样做是否恰当简述理由。
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阅读下面的短文,文中有15处空白,每处空白给出了4个选项,请根据短文的内容从4个选项中选择1个最佳答案。 Stinking (发臭的) Buses Stinking buses jam(挤满) the crowded street. Drivers (51) at one another and honk(鸣喇叭)their horns. Smog(烟雾)hurts the eyes and chokes(窒息) the senses. The (52) is Athens at rush hour. The city is in a sorry state of affairs, built (53) a plan, lacking even adequate sewerage facilities (排水设施) ,its 135 square miles packed with 3.7 million people. So great has been the population flow toward the city that neighboring villages stand (54) or nearly so. About 120,000 people from distant provinces move to Athens every year. The migrants come for the few available (55) . Because of migration, Athens by the year 2000 will have a population of 6.5 million, more than half the nation. Aside from overcrowding and poor public transport, the biggest (56) facing Athenians are noise and pollution. A government study (57) that Athens was the noisiest city in the world. Smog is almost at killing levels: up to four times the level that the World Health Organization considers safe. Nearly half the pollution comes from cars. (58) high prices for vehicles and fuel, nearly 100,000 automobiles are sold in Greece each year: 3,000 drivers’ licenses are (59) in Athens monthly. After decades of neglect, Athens is at (60) getting some attention. In March a government meeting was held to discuss a plan to make the city (61) and clean up its environment. A save-Athens ministry will propose heavy taxes to (62) immigration and a minimum of $5 billion in public spending for Athens alone. A master plan that will move many government offices to the city’s (63) is already in the works. Meanwhile, more Greeks (64) moving into Athens. With few parks and few oxygen-producing plants, the city and its citizens are (65) suffocating(窒息).
A. legally
B. library
C. literally
D. liberty
投资收益率的最大化和风险最小化是证券投资的两大具体目标。( )
A. 对
B. 错
阅读下面这篇短文,短文后有2项测试任务:(1)第23~26题要求从所给的6个选项中为第2~5段每段选择1个正确的小标题;(2)第27~30题要求从所给的6个选项中选择4个正确选项,分别完成每个句子。 Health Education1.Health education is the part of health care that is concerned with promoting healthy behavior. A person’s behavior may be the main cause of a health problem, but it can also be the main solution. This is true for the teenager who smokes, the mother with the poorly nourished (营养)child, and the butcher (屠夫,卖肉的人)who gets a cut on his finger, By changing their beha~vior these individuals can solve and prevent many of their own problems.2.Health education does not replace other health services, but it is needed to promote the proper use of these services. One example of this is immunization (免疫) :scientists have made many vaccines (疫苗) to prevent diseases, but this achievement is of no value unless people to go receive the immunization.3.Health education encourages behavior that promotes health, prevents illness, cures disease, and contributes to recovery. The needs and interests of individuals, families, groups, organizations, and communities are at the heart of health education programs. Thus there are many opportunities for practicing health education.4.Health education is not the same thing as health information. Correct information is certainly a basic part of health education, but health education must also address the other factors that affect health behavior such as availability (可获性) of resouces, effectiveness of community leadership, social support from family members, and levels of self-help skills. Health education therefore uses a variety of methods to help people understand their own situations and choose actions that will improve their health. Health education is incomplete unless it encourages involvement and choice by the people themselves.5.Also, in health education we do not blame people if they do not behave in a healthy way. Often unhealthy behavior is not the fault of the individual. In health education we must work with families, communities, and even regional and national authorities to make sure that resources and support are available to enable each individual to lead a healthy life. Individuals should be provided with necessary conditions for ______.
假设一家庭2005年12月31日为购买价值80万元的住宅,申请了相当于房价70%的住宅抵押贷款,期限为15年,年利率为6%,按月等额还本付息。2010年1月1日,该家庭由于某种财务需要拟申请二次住房抵押贷款,二次抵押贷款按产权人拥有权益的50%发放。已知当地住宅价值年上涨率为5%,问该家庭申请二次贷款时,最多能够得到多少抵押贷款?