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【简答题】
某企业使用现有甲生产设备每年销售收入3000万元,每年付现成本2200万元,该企业在对外商谈判中,获知我方可以购人一套设备,买价为54万美元,如购得此项设备对本企业进行技术改造扩大工业生产,每年销售收入预计增加到4000万元,每年付现成本增加到2800万元。根据市场趋势调查,企业所产产品在市场销售8年,8年以后拟转产,转产时进口设备残值预计可以23万元在国内售出。如现决定实施此项技术改造方案,现有甲设备可以80万元作价售出(已知该设备原值170万元,累计折旧30万元,预计使用年限8年,期满无残值),新、旧设备均采用直线法计提折旧。企业要求的投资报酬率为10%,所得税税率为33%,现时美元对人民币汇率为1:7.87。 要求: (1)确定技术改造方案的差量净现金流量 (2)请用净现值法(根据差量净现金流量)分析评价其技术改造方案是否有利。
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举一反三
【简答题】简单叙述Y —Δ降压启动的优缺点。
【单选题】The book is very useful. ________, it isn ’ t expensive. A. In other words B. What ’ s more C. As a result D. More or less
A.
1
B.
2
C.
3
D.
4
【单选题】“Read books, go to movies, take on new hobbies or activities that force one to think in novel ways.” he says. In other words, keep your brain busy and working. And also get physically active, because ...
A.
actually
B.
naturally
C.
in relation to your body
D.
in relation to your mind
【单选题】People may have different opinion about Karen, but I admire her._____, she is a great musician. A After all B. As a result C. In other words D. As usual
A.
1
B.
2
C.
3
D.
4
【单选题】1928年,沈从文被当时任中国公学校长的胡适聘为该校讲师。沈从文时年26岁,履历只是小学文化,带一身泥土气,闯入上海为时不长,即以一手灵气飘逸的散文而震惊文坛。 但是,名气不是胆气。在他第一次走上讲台时,慕名而来听课的人很多,面对台下满堂渴盼知识的莘莘学子,这位大作家竟整整呆了10分钟一句话也说不出来。开始讲课了,原本准备好的讲授一个课时的内容,被他()地10分钟就讲完了,离下课时间还早呢!但他...
A.
自食其果
B.
自怨自艾
C.
自取其咎
D.
自圆其说
【单选题】- Do you think I should get a guidebook? --- Yes, of course. _____, you also need a good camera. A. What ’ s more B. In other words C. By the way D. All in all
A.
1
B.
2
C.
3
D.
4
【单选题】Education is not an end, but a means to an end. In other words, we do not educate children only for the purpose of educating them our purpose is to fit them for life.【C1】______we realize this fact, we...
A.
In order that
B.
Before
C.
As soon as
D.
Though
【单选题】【C2】
A.
As usual
B.
For instance
C.
In fact
D.
In other words
【单选题】以下经济问题中,不是微观经济学所考察的问题的是()。
A.
一个厂商的产出水平
B.
某市场上香蕉的价格
C.
某企业发给职工的薪酬
D.
失业率的上升或下降
【判断题】Subsidiary ledger is set up in accordance with the specific accounts and classied to record the economic activities with more detailed information.
A.
正确
B.
错误
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