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【单选题】
乙公司是一家上市公司，适用的企业所得税税率为25%,当年息税前利润为900万元，预计未来年度保持不变。为简化计算，假定净利润全部分配，债务资本的市场价值等于其账面价值，确定债务资本成本时不考虑筹资费用。证券市场平均收益率为12%,无风险收益率为4%,两种不同的债务水平下的税前利率和P系数以及公司价值和平均资本成本如下表所示。不同债务水平下的税前利率和β系数债务账面价值（万元）税前利率B系数10006%1.2515008%1.50公司价值和平均资本成本债务市场价值（万元）股票市场价值（万元）公司总价值（万元）税后债务资本成本权益资本成本平均资本成本100045005500(A)(B)(C)1500(D)(E)*16%13.09%注：表中的“*”表示省略的数据。要求：（1）确定上表中英文字母代表的数值。（不需要列示计算过程）（2）依据公司价值分析法，确定上述两种债务水平的资本结构哪种更优，并说明理由。A.
（1） 公司价值和平均资本成本 债务市场价值 (万元) 股票市场价值 (万元) 公司总价值 (万元) 税后债务资本成本 权益资本成本 平均资本成本 1000 4500 5500 A=4.5% B=14% C=12.27% 1500 D=3656.25 E=5156.25 * 16% 13.09% (2)债务市场价值为1000万元时的资本结构更优。
B.
（1） 公司价值和平均资本成本 债务市场价值 (万元) 股票市场价值 (万元) 公司总价值 (万元) 税后债务资本成本 权益资本成本 平均资本成本 1000 4500 5500 A=3.5% B=13% C=13.27% 1500 D=2656.25 E=4156.25 * 16% 13.09% (2)债务市场价值为1500万元时的资本结构更优。
C.
（1） 公司价值和平均资本成本 债务市场价值 (万元) 股票市场价值 (万元) 公司总价值 (万元) 税后债务资本成本 权益资本成本 平均资本成本 1000 4500 5500 A=3.5% B=13% C=13.27% 1500 D=2656.25 E=4156.25 * 16% 13.09% (2)债务市场价值为1000万元时的资本结构更优。
D.
（1） 公司价值和平均资本成本 债务市场价值 (万元) 股票市场价值 (万元) 公司总价值 (万元) 税后债务资本成本 权益资本成本 平均资本成本 1000 4500 5500 A=4.5% B=14% C=12.27% 1500 D=3656.25 E=5156.25 * 16% 13.09% (2)债务市场价值为1500万元时的资本结构更优。
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【单选题】Smoking Since 1939, numerous studies have been conducted to determine whether smoking is a health hazard. The trend of the evidence has been consistent and indicates that there is a serious health ris...
A.
Right
B.
Wrong
C.
Not mentioned
【单选题】Smoking is a greater cause of death and disability than any single disease, says the World Health Organization. According to their figures, it is responsible for approximately five million deaths worl...
A.
Smoking is the greatest cause of death worldwide every year.
B.
Smoking is the second greatest cause of death worldwide every year.
C.
Smoking is responsible for three million deaths worldwide every year.
D.
Smoking is responsible for more than half of all deaths to middle-aged people.
【单选题】Today, cigarette smoking is a common habit. About fortythree percent of the adult men and
A.
Today, cigarette smoking is a common habit. About forty-three percent of the adult men and thirty-one percent of the adult women in the United States smoke cigarettes regularly. It is encouraging to see that millions of people have given up smoking. It is a fact that men as a group smoke more than women. Among both men and women the age group with the highest proportion of smokers is 24-44. Income, education, and occupation all play a part in determining a person's smoking habit. City people smoke more than people living on farms. Well-educated men with high incomes are less likely to smoke cigarettes than men with fewer years of schooling and lower incomes. On the other hand, if a well-educated man with a higher income smoked at all, he is likely to smoke more packs of cigarettes per day. The situation is somewhat different for women. (80) There are slightly more smokers among women with higher family income and higher education than among the lower income and lower educational groups. These more highly .educated women tend to smoke more heavily. Among teenagers the picture is similar. There are fewer teenaged smokers from upperincome, well-educated families, and fewer from families living in farm areas. Children are most likely to start smoking if one or both of their parents smoke. What do we know from the first paragraph? A．More and more people take up the habit of smoking.
B.
There are more smoking women than smoking men in the U. S. Ａ.
C.
It is good news that more people have given up smoking.
D.
The U. S, has more smoking people than any other country.
【单选题】Smoking Since 1939, numerous studies have been conducted to determine whether smoking is a health hazard. The trend of the evidence has been consistent and indicates that there is a serious health ris...
A.
Right
B.
Wrong
C.
Not mentioned
【多选题】病历摘要: 患者男性，52岁。头痛伴呕吐2月，呕吐呈喷射性。既往身体健康。体检：神清，表情淡漠，反应迟钝，双眼底视神经乳头明显水肿，左鼻唇沟稍浅，左腹壁反射减弱，左上下肢肌力4级，左Babinski征（-）。 下列关于多形性胶质母细胞瘤的叙述哪些是正确的？提示：肿瘤病理报告为多形性胶质母细胞瘤（）
A.
主要发生于儿童
B.
好发于大脑半球白质内
C.
呈浸润性生长
D.
高度恶性
E.
出血、坏死少见
F.
常向颅外转移
G.
术后易复发
H.
术后需行放、化疗
【单选题】有关增加肘关节屈曲,下列错误的是
A.
牵伸肌群：屈肘肌群
B.
牵伸手法：外侧的手被动屈肘关节至最大范围，以牵拉伸肘肌群
C.
牵伸目的：肘关节屈曲的活动度
D.
病人体位：仰卧位，上肢稍外展
E.
治疗师位置：面向患者站在牵伸一侧，上方手放在前臂远端掌侧，下方手托住肘关节，注意固定好肱骨
【单选题】Smoking Since 1939, numerous studies have been conducted to determine whether smoking is a health hazard. The trend of the evidence has been consistent and indicates that there is a serious health ris...
A.
Right
B.
Wrong
C.
Not mentioned
【多选题】病历摘要：患者男性，52岁。头痛伴呕吐2月，呕吐呈喷射性。既往身体健康。体检：神清，表情淡漠，反应迟钝，双眼底视神经乳头明显水肿，左鼻唇沟稍浅，左腹壁反射减弱，左上下肢肌力4级，左Babinski征（-）。 下列关于多形性胶质母细胞瘤的叙述哪些是正确的？提示：肿瘤病理报告为多形性胶质母细胞瘤（）
A.
术后易复发
B.
好发于大脑半球白质内
C.
呈浸润性生长
D.
高度恶性
E.
术后需行放、化疗
F.
常向颅外转移
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