计算题: 公司计划建立两条生产线,分两期进行,第一条生产线2007年1月1日投资,投

题型:问答题 简答题

问题:

计算题:

公司计划建立两条生产线,分两期进行,第一条生产线2007年1月1日投资,投资合计为700万元,经营期限为10年,预计每年的税后经营现金流量为100万元;第二期项目计划于2010年1月1日投资,投资合计为1200万元,经营期限为8年,预计每年的税后经营现金流量为240万元。公司的既定最低报酬率为10%。已知:无风险的报酬率为4%,项目现金流量的标准差为20%。

要求:

(1)计算不考虑期权的第一期项目的净现值;

(2)计算不考虑期权的第二期项目在2010年1月1日和2007年1月1日的净现值;

(3)如果考虑期权,判断属于看涨期权还是看跌期权;确定标的资产在2010年1月1日的价格和执行价格,并判断是否应该执行该期权;

(4)采用布莱克-斯科尔斯期权定价模型计算考虑期权的第一期项目的净现值,并评价投资第一期项目是否有利。

考点:注册会计师财务成本管理综合练习财务成本管理综合练习题库
题型:问答题 简答题

阅读下面短文并回答问题,然后将答案写在横线上(请注意问题后的词数要求)

[1] For the people living in the Nile Basin,the river is their life. This 6,825 km river,whose watershed (流域) covers three million square kilometers,flows through mountains,woodlands,lakes and deserts. Its potential for fishing,tourism and shipping is great — but so are its challenges.

[2] Water shortage,already serious in Egypt and Sudan,will soon influence several other countries in the watershed, too. Today,about 160 million people depend on the Nile River for their living. Within the next 25 years,the district's population is expected to double,adding to the demand brought about by growth in industry and agriculture. The frequent drought adds to the urgency.

[3] Water quality is also a problem. Precious soil is washed out to sea. Wastes from industry and agriculture create pollution. Higher concentrations of salt influence irrigated soils. Water­borne diseases continue unchecked. In areas where it's hot and damp,water hyacinths choke off lakes,dams and other sections of the river,making it difficult for fishing and other businesses to move forward.

[4] Native people along the narrow area of farmland have watched the sand move closer day by day. They've seen the river change course,and their only source of water thickened with mud. They're very poor and have few choices.

[5] But a new program,the Nile Basin Initiative,is offering very practical assistance. The program is ________ a water­management project. It's a plan for the social and economic development of a vast district as well:it concentrates on the needs of the poorest of the poor and the environment that supports them.

[6] These are whole ecosystem problems,calling for united solutions.Half the Nile Basin's countries are among the world's poorest nations;yet,somehow,they must find the resources,skills and political will to overcome these challenges.

小题1:What is the main idea of the second and third paragraphs? (No more than 10 words)

___________________________________________________________________

小题2:Fill in the blanks in Paragraph 5 with proper words. (No more than 4 words)

___________________________________________________________________

小题3:How large will the population of River Nile district be within the next 25 years?

(No more than 5 words)

___________________________________________________________________

小题4:What do Nile Basin’s countries need to overcome the challenges? (No more than 6 words)

___________________________________________________________________

小题5:What does the underlined word “Its” (Line 3, Paragraph 1 ) refer to?

(No more than 3 words)

___________________________________________________________________

题型:问答题 简答题

下列哪一项不属于信用评级的作用()。

A.信用风险度量

B.信用风险预警

C.信用风险转移

D.信用信息资源整合

题型:问答题 简答题

熟大黄能缓和泻下,减轻腹痛的原理是()。

A.结合型蒽醌含量减少

B.结合型蒽醌含量增高

C.游离型蒽醌含量减少

D.游离蒽醌含量增高

E.番泻苷含量增高

题型:问答题 简答题

随着咨询内容的扩展和专业技术的细化,国际工程咨询机构越来越多地( )。

A.拥有本企业的咨询专家
B.聘用经济法律方面的专家
C.聘用外国的咨询专家
D.聘用外部咨询专家

题型:问答题 简答题

肉品在干制过程中最重要的变化是()。

A.水分和重量的损失

B.蛋白的变性

C.脂肪的氧化

D.风味增加

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