A公司拟添置一套市场价格为6000万元的设备,需筹集一笔资金。现有三个筹资方案可供选

题型:问答题

问题:

A公司拟添置一套市场价格为6000万元的设备,需筹集一笔资金。现有三个筹资方案可供选择(假定各方案均不考虑筹资费用);   (1)发行普通股。该公司普通股的β系数为2,一年期国债利率为4%,市场平均报酬率为10%。   (2)发行债券。该债券期限10年,票面利率8%,按面值发行。公司适用的所得税税率为25%。   (3)融资租赁。该项租赁租期6年,每年租金1400万元,期满租赁资产残值为零。   附:时间价值系数表。

   要求:

根据以上计算结果,为A公司选择筹资方案。

考点:会计资格考试中级会计(财务管理)中级会计财务管理真题2011年
题型:问答题

根据短文内容,判断句子对错,“√”或“×”。

      Hello! I'm Ann. I'm 15 years old. I'm thin and I'm 160cm tall. I like collecting stamps and reading books.

My father is an engineer. He's 15cm taller than me. He goes to work by car. My mother works in a supermarket.

She goes to work by bike. I usually go to school on foot, because my home is not far from school. There is a

library near the school, so I usually go there to read books on Sundays. It was sunny yesterday. I played

basketball for a long time. I was tired. And tomorrow is Saturday. I'm going to the hospital with my mother,

because my mother gets the flu. On Sunday morning, I'm going to wash clothes. In the afternoon, I'm going to

the library with Lisa. We are going at 2 o'clock. I'm going to have a busy weekend.

( ) 1. Ann's father is 175cm tall.

( ) 2. Ann's mother works in the library.

( ) 3. Ann's home is far from school.

( ) 4. Ann gets the flu, so she is going to the hospital.

( ) 5. Ann played basketball yesterday.

( ) 6. Ann is going to the library with her mother.

题型:问答题

Pop music is such an important part of society_______ it has even influenced our language.

A.as

B.that

C.which

D.where

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简述权力与义务的平等。

题型:问答题

一平面双摆如图4-3-37所示,OA=a,AB=b,该系统的自由度数和约束方程数分别为()。

A.1;1

B.2;2

C.3;3

D.4;4

题型:问答题

定时限过电流保护的动作电流需要考虑返回系数,是为了()

A.提高保护的灵敏性

B.外部故障切除后保护可靠返回

C.解决选择性

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