某公司预计明年产生的自由现金流量为200万元,此后自由现金流量每年按照3%的比率增长

题型:单项选择题

问题:

某公司预计明年产生的自由现金流量为200万元,此后自由现金流量每年按照3%的比率增长。公司的股权资本成本为20%,债务税前资本成本为6%,公司的所得税税率为25%。如果公司维持1.0的目标债务与股权比率,则债务利息抵税的价值为( )。

A.162.16万元

B.227.03万元

C.160万元

D.245万元

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:单项选择题

David's friend doesn't want to ______any money to him, because he never returns anything he _____        [ ]

A. lend; lends                  

B. lend; borrowed              

C. borrow; lends                

D. borrow; borrowed

题型:单项选择题

连词成句。

1. are    the    These    Mountains    Rocky

                                                                                    

2. and    Jenny    Danny    in    live    Canada

                                                                                    

3. Falls    Niagara    This    is 

                                                                                    

4. capital    I    Canada    of    know    the    

                                                                                    

5. I    of    know    south    the U. S.    is    Canada  

                                                                                    

6. know    Do    about    Canada    you

                                                                                     

题型:单项选择题

–Our class won the first prize in the sports meeting.  

---        .

A.Thanks

B.Congratulations

C.Good luck

D.Have fun

题型:单项选择题

第二部分:阅读理解(20小题, 每小题2分,满分40分)

阅读下列短文, 从每题所给的四个选项 (A、B、C和D) 中, 选出最佳选项

A New Zealand fishermen caught what may prove to be a world-record-breaking colossal squid(鱿鱼).

In the cold, dark waters of the Antarctic hides a creature with eight arms, two super long tentacles(触须) and eyes as big as dinner plates. Sound like something out of a science fiction movie? Think again.

On February 21, New Zealand fishermen landed a colossal squid the length of a school bus. They had been fishing with long lines for Chilean sea bass in the waters off the coast of New Zealand when they caught the rare squid. With two hours of hard work, the crew skillfully pulled the creature into a net and dragged in aboard their ship.

Scientists evaluate that the animal weighs about a half ton and is about 40 feet long. That would make this colossal squid the biggest on record.

First identified in 1925 after two tentacles were found in a whale’s stomach, the colossal squid has long been a mystery. The animals are not easy to observe because they can go down to ocean depths of 6,500 feet. What scientists do know from studying the bodies of a half dozen colossal squids is that they are fierce hunters.

The recently captured colossal squid has been frozen to keep it for scientific study. It will be transported to New Zealand’s national museum, Te Papa, in the capital city of Wellington. Experts believe it to be the first adult male ever caught undamaged. Scientists hope to learn more about the colossal squid’s diet, behavior and reproductive(繁殖)patterns.

“Scientists will be very interested in this amazing creature, ”said New Zealand Fisheries Minister Jim Anderson. “It adds immeasurably to our understanding of the marine environment. ”

1. Why is it usually difficult for experts to observe the squid?

A. Because it moves too fast                       B. Because it is too large.

C. Because it is dangerous.                      D. Because it can go down to deep ocean.

2. What can be inferred from the passage?

A. The squid is from a science fiction story 

B. The fishermen often meet colossal squids

C. Scientists know much about the colossal squid. 

D. The fishermen had some difficulty catching the large squid.

3. What’s the purpose of catching such a huge squid?

A. To make it into food  B. To set a world record 

C. To do research on it  D. To display it for visitors

4. What would be the best title for the passage?

A. The biggest squid ever found                      B. Scientific research on squid

C. The lifestyle of the colossal squid         D. How the fishermen caught the squid

题型:单项选择题

()冲洗液适合于孔壁不稳定钻孔和钻速快、岩粉多且颗粒粗的钻孔。

A、清水

B、泥浆

C、无固相聚合物

D、润滑

更多题库