某项目投资的原始投资额为1200万元,建设期资本化利息为60万元,运营期年均税前利润

题型:单项选择题

问题:

某项目投资的原始投资额为1200万元,建设期资本化利息为60万元,运营期年均税前利润为96万元,年均利息费用为24万元,则该项目的投资收益率为( )。

A.14.29%
B.9.52%
C.10%
D.9.35%

考点:会计资格考试中级会计(财务管理)中级财务管理
题型:单项选择题
完形填空。
     Christmas is for giving and sharing, for getting together with family and friends. But mostly it's for love.
I had not believed this until a student, who was called Mark, gave me a wonderful gift one Christmas.
     Mark was an ll-year-old orphan (孤儿) who lived with his aunt, a middle aged woman greatly annoyed (使
烦恼) with the burden (负担) of  1  for her dead sister's son.
     I had not  2  Mark especially until he began staying after class each day to help me tidy up the room. We
did this quietly, not speaking much, but enjoying the time of the day. When we did talk, Mark spoke mostly
of his  3 , who had alwaya spent much time with him before she passed away.  4  Christmas came near,
however, Mark failed to stay after school each day. I  5  him one aftemoon and asked why he no longer helped
me in the room."I was making you a  6 ," he said confidently (有信心地) in a low voice. "It's for Christmas."
With that, he left the room in a hurry. He didn't stay after school any more after that. Finally  7  the last
school day before Christmas. Mark walked slowly into the room late that aftemoon."I have a present," he said.
"I hope you like it." He held out his hand, and in it wasa tiny wooden box. "It's beautiful, Mark. What's in it?"
I asked, opening the top to look  8 . "Oh, you can't see it," he replied," and you can't touch it, or taste it or feel
it, but mother always said it makes you feel good all the time, warm on cold nights, and safe when you're  9 .
     "I looked into the  10  box. "What is it, Mark," I asked, "that will make me feel so good?" "It's  11 ," he said
softly," and mother always said it's best when you give it away." And he tumed and quietly left the room.
     So now I  12  the small box on the piano in my living room. Yes, Christmas is for joy, songs and nice gifts,
but mostly, for love.
( )1. A. asking  
( )2. A. seen    
( )3  A. mother  
( )4. A  If      
( )5. A. caught  
( )6. A. secret  
( )7. A. went    
( )8. A. up      
( )9. A  alone   
( )10. A. tiny   
( )11. A. love   
( )12. A. leave  
B. waiting 
B. known   
B. teacher 
B. As      
B. called  
B. wish    
B. returned
B. inside  
B. tired   
B. empty   
B. time    
B. place   
C. caring  
C. found   
C. aunt    
C. Because 
C. took    
C. surprise
C. came    
C. down    
C. sad     
C. strange 
C. life    
C. put     
D. looking 
D. noticed 
D. friend  
D. Though  
D. stopped                       
D. wonder  
D. passed  
D. round   
D. ill     
D. beautiful
D. hope    
D. keep    
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A.主体

B.客体

C.结果

D.内容

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A.PCR-ELISA法

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