ABC公司研制成功一台新产品,现在需要决定是否大规模投产,在不考虑通货膨胀的情况下,

题型:问答题

问题:

ABC公司研制成功一台新产品,现在需要决定是否大规模投产,在不考虑通货膨胀的情况下,有关资料如下:

(1)公司的销售部门预计,如果每台定价3万元,销售量每年可以达到10000台;销售量不会逐年上升,但价格可以每年提高2%。生产部门预计,变动制造成本每台2.1万元,每年增加2%;不含折旧费的固定制造成本每年4000万元,每年增加1%。新业务将在2011年1月1日开始,假设经营现金流发生在每年年底。

(2)为生产该产品,需要添置一台生产设备,预计其购置成本为4000万元。该设备可以在2006年年底以前安装完毕,并在2006年年底支付设备购置款。该设备按税法规定折旧年限为5年,净残值率为5%;经济寿命为4年,4年后即2010年年底该项设备的市场价值预计为500万元。如果决定投产该产品,公司将可以连续经营4年,预计不会出现提前中止的情况。

(3)生产该产品所需的厂房可以用8000万元购买,在2006年年底付款并交付使用。该厂房按税法规定折旧年限为20年,净残值率5%。4年后该厂房的市场价值预计为7000万元。

(4)生产该产品需要的净营运资金随销售额而变化,预计为销售额的10%。假设这些净营运资金在年初投入,项目结束时收回。

(5)公司的所得税税率为40%。

要求:

按照实际折现率计算项目的净现值。

考点:注册会计师财务成本管理注册会计师财务成本管理
题型:问答题
使用多用表欧姆档测电阻,下列说法中正确的是(   )

A.测量电阻前,要使红黑表笔短路,调节调零电阻使指针指示电流为零

B.红表笔插入“+”接线孔,它接的是表内电池的正极

C.用“×10”档测量时,表针偏转过大,可改换“×100”档并重新调零

D.表针偏角越大,对同一量程来说,所测的电阻越小

题型:问答题

有的真理是相对真理,有的真理是绝对真理。 ( )

题型:问答题

The Japanese have always loved fresh fish. But the waters close to Japan have not held many fish for decades. So fishing boats went farther than ever.but If the return trip took more than a few days, the fish were not fresh. The Japanese did not like the taste.

Then fishing companies equipped their boats with freezers. They would freeze them at sea. Freezers allowed the boats to go farther and stay longer. However, the Japanese could taste the difference between fresh and frozen and they did not like frozen fish. 

So fishing boats were equipped with fish tanks. They would  stuff  fish in the tanks(水槽),fin( 鱼翅)to fin .After a little thrashing(颠簸) around, the fish stopped moving. They were tired and dull, but alive. Unfortunately, the Japanese could still taste the difference. The Japanese preferred the lively taste of fresh fish, not sluggish fish.

To keep the fish tasting fresh, the Japanese fishing companies still put the fish in the tanks. But now they add a small shark to each tank. The shark eats a few fish, but most of the fish arrive in a very lively state. The fish are challenged.

Have you realized that some of us are also living in a tank but most of the time tired & dull, so we need a Shark in our life to keep us awake and moving.  If your challenges are the correct size, and if you are regularly defeating those challenges, you are Conqueror. You think of your challenges and get energized. You are excited to try new solutions. You are alive! Here is some advice for you :

1. Instead of avoiding challenges, jump into them and enjoy the game. If your challenges are   too large or too numerous, do not give up. Instead, reorganize. Find more determination, more knowledge, more help.

2. God didn't promise days without pain, laughter(笑) without sorrow, sun without rain, but he did promise strength for the day, comfort for the tears and light for the way.

3. Disappointments are like road blocks, they slow you down a bit but you enjoy the smooth road afterwards. Don't stay on the bumps too long. Move on!

小题1:Why did fishing companies equip their boats with freezers?

A.to keep the fish taste fresh

B.to increase the price of the fish

C.to avoid challenges in the market

D.to keep the fish alive小题2:Which of the following is right?

A.The Japanese don’t like sluggish fish, so the Japanese fishing companies won’t put the fish in the tanks

B.Since the waters close to Japan have not held many fish for decades, they have to go farther to catch fish.

C.Road blocks slow you down and stop you going on .

D.If your challenges are too large or too numerous, give it up first.小题3:The topic of the passage may be ___

A.avoid challenges

B.keep your life active

C.ways to keep fish fresh

D.some advice for you小题4:“we need a Shark in our life to keep us awake and moving”means ____

A.we need challenges of too large or too numerous to make us energized.

B.we have to accept being beaten by those challenges in life.

C.You are excited to try new solutions.

D.The society we live in is like the fish tank,we need some challenges to keep us energized.

题型:问答题

净化能力

题型:问答题

有人认为,矛盾双方的转化就是发展。请简要评析这一观点。

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