题目内容

There is a difference between science and technology. Science is a method of answering theoretical (31) ; technology is a method of (32) practical problems (and sometimes creating new problems out ofthe "solutions"). Science has to do with discovering the facts and relationships (33) observable phenomena in nature and with establishing theories that serve to organize (34) facts and relationships; technology has to do (35) tools, techniques, and procedures for implementing the findings of science. Another distinction between science (36) technology has to do with the progress in each. Progress (37) science excludes the human factor. And this is justly so. Scientists, (38) seek to comprehend the universe and know the truth within the highest degree of accuracy and certainty cannot pay attention to their own or other people’s likes or (39) or to popular ideas about the fitness of things. What scientists discover may shock or anger people -- as (40) Darwin’s theory of evolution. But even an unpleasant truth is more than likely to be useful; besides, we have the option of refusing to (41) it! But hardly so with technology; we do not have the option of refusing to (42) the sonic boom produced by a supersonic aircraft (43) overhead; we do not have the option of refusing to breathe polluted (44) ; and we do not have the option of living in a non-atomic age. Unlike science, progress in (45) must be measured in (46) of the human factor. Technology must be our slave and not the reverse. The legitimate purpose of technology is to serve people — people in (47) , not merely some peoples and future generations, not merely (48) who presently wish to gain advantage (49) themselves. Technology must be humanistic (50) it is to lead to a better world.

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对于持续经营假设前提下的各个单项资产的评估,应按( )原则确定其价值。

A. 变现
B. 预期
C. 替代
D. 贡献

企业价值评估市场法的理论依据就是“替代原则”,对此,说法错误的为( )。

A. 企业价值评估市场法的技术路线是首先寻找相类似企业的交易案例,通过对交易价格的分析,确定被评估企业的公允市场值
B.运用市场法评估企业价值存在两个障碍,一是企业的个体差异,二是企业交易案例的差异
C.对可比企业的选择是用相关因素间接比较的方法评估企业价值的唯一关键
D.基于成本和便利的原因,目前运用市场法对企业价值进行评估主要使用盈利乘数法

假定社会平均收益率为10%,企业所在行业基准收益率为9%,国库券利率为4%。待评估企业的投资资本由所有者权益和长期负债两部分构成,其中所有者权益占投资资本的比重为60%,长期负债占40%,利息率为6%,待评估企业的风险系数β为1.2。该待评估企业投资资本的折现率最接近于()。

A. 11.2%
B. 10%
C. 9.12%
D. 9%

下列说法不恰当的是( )。

A. 资本化率、本金化率、还原率的本质都是相同的,都属于无风险报酬等
B. 无风险报酬率取决于资金的机会成本,即正常的投资报酬率不能低于该投资的机会成本
C. “B”选项所指的“机会成本”通常以政府发行的国库券利率和银行储蓄利率作为参照依据
D. 风险报酬率的高低主要取决于投资风险的大小。风险大的投资,要求的风险报酬率就高

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