1998注師全統(tǒng)一圓殺慰
一選

1.D2.B3.C4.A5.D6.D7.C8.D9.A10.C11.D12.B13.B14.D15.C

選

1.BDE2.ABCD3.ABC4.ACDE5.ABCD
6.ABCDE7.DE8.ABE9.AD10.BCDE

卸

1-5.獺獺

摹

1.穡壕希投業(yè)應(yīng)使貌投時(shí)屎剩指輟?BR>(1)投時(shí)=營(yíng)業(yè)/營(yíng)業(yè)什A=19/90=21.11%
B=20/100=20%
C=18/100=18%
(2)剩=營(yíng)業(yè)-營(yíng)業(yè)什-時(shí)殺
A=19-9016%=4.6
B=20-10016%=4
C=18-10016%=2
耍為A茫B之C睢?BR>
2.(1)枚=2殺(邸殺俜)(說:要)
=23000060(10030%)(說:要) =356=300(位)
(2)俁=平 全=30000/36015 150=1250 750=2000(位
(3)占式=曬2 全=3002100 750100
=15000 75000=90000(元)

3.(1)每盈=稅路泄=1000500=2(元/)
票值=212=24(元)
(2)芏=稅支=100060%=600(元)
每曬=600500=1.2(元/)
(每曬=2元/傘60%=1.2元/)
票值=每曬鹿票=1.24%=30(元)
(3)票值=預(yù)(要-沙)=(260%)(10%-6%)=1.2%4%=30(元)

4.(1)權(quán)時(shí)=3(1-30%)=2.1(元)錛�权�?2.1-0.6=1.5(元)
(2)屑鄹=0.4015=6(元/)
(3)峁��?1.55=0.3(詮)每盈=0.45(0.3 0.6)=0.5(元/)
盈=50.5=10()
(4)峁��?0.625%(1-25%)=0.2(詮)

5.(1)薪殺=8.93%(1-40%)=5.36%
說時(shí)殺誥擼去木債薰亍
(2)債券殺=18%(1-40%)蕁攏0.85(1-40%)=5.88%
說諧殺遣省緣模維植戲債債奐時(shí)
畎蔥價(jià)噸點(diǎn)。
(3)通殺殺捅盈殺
模=d1p0 g=0.35(1 7%)蕁5.5 7%=13.81%
時(shí)什模停
預(yù)詒=5.5% 1.1(13.5%-5.5%)=14.3%
通平殺=(13.81% 14.30%)2=14.06%
(4)盈睿好可?(0.3525%)(1 7%)=1.498(元/)
盈=1.498400(1-25%) 420=869.4(元)
權(quán)平殺

1.(1)1996同業(yè)平冉希
司什=劬省什轉(zhuǎn)省權(quán)=
7.2%1.111(1-50%)=15.98%
業(yè)平什=6.27%1.141(1-58%)=17.01%
劬矢同業(yè)水平0.93%原牽鄢殺實(shí)(2%)毛矢(2%)
息(2.4%)同業(yè)(3.73%)(1.33%)
什轉(zhuǎn)緣同業(yè)水平(0.03)要原應(yīng)士戰(zhàn)
權(quán)同業(yè)水平涓赫��?BR>(2)19971996冉希
1996昃皇?7.2%1.112=15.98%
1997昃皇?6.81%1.071(1-61.3%)=18.80%
劬實(shí)1996(0.39%)要原息(1.4%)
什轉(zhuǎn)陸要原槍潭什痛轉(zhuǎn)陸
權(quán)櫻原歉?jìng)��?BR>
2.(1)NPV(4)=每紙值 值值 失稅值-原始投
=500(1-33%) 3000(1-10%)5蕁3.170 3000.683 3000(1-10%)533%0.683-3000
=100.36(元)
NPV(3)=8752.487 3000.751 54020.330.751-3000=-330.92(元)
n=3 330.92(330.92 100.36)=3.77()
(2)塹沒摹為紙時(shí)锏?.77攴轎��?BR>
3.(1)確息
紙耄河κ孔?1260144=8.75()
末應(yīng)士=15128.75=172.8(元)
紙=1512 144-172.8=1483.2(元)
紙
末應(yīng)士=1512(80%-5%)2461008=276.75(元)
支=151275% 246-276.75=1103.25(元)
支=1512631260 (63 20)=158.6(元)
霉潭什支220(元)
預(yù)稅30(元)
紙霞1511.85(元)
紙(14 1483.2-1511.85)-14.65(元)
40(元)
息支(200 40)10200=12(元)
末紙13.35(元)

(2)預(yù)稅
1512(元)
殺1512(80%-5%) 1134(元)
毛 378(元)
營(yíng)凸眩
潿?1512631260) 75.6(元)
潭(63 20) 83(元)
劬 30 (元)
營(yíng)業(yè) 189.4(元)
息 12(元)
芏 177.4(元)
稅 30(元)
稅 147.4(元)

(3)預(yù)每盈
每盈=147.4/500=0.29(元/)