第15题: [单项选择]某公司预计每年产生的自由现金流量均为100万元，公司的无税股权资本成本为14%，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1/2的目标债务与企业价值比率，则债务利息抵税的价值为( )。 A. 142．86万元 B. 250万元 C. 60万元 D. 45万元 参考答案:A 答案解析:[解析] 税前加权平均资本成本＝1/2×14%＋1/2×6%＝10%，企业无负债的价值＝100/10%＝1000(万元)，考虑所得税时企业的股权资本成本＝10%＋(10%－6%)×1.0×(1－25%
第16题: [单项选择]女，18岁，1个月来右口角流涎、右眼闭不拢伴有复视，近半个月左侧上下肢无力。体检：向右侧注视右眼外展受限，右额纹及鼻唇沟浅，右眼闭合不全，左侧上下肢肌力3级，左侧腱反射亢进，左巴宾斯基征（+）。符合（） A. 斯特奇-韦伯（Sturge-Weber）综合征 B. 脑桥腹外（Millard-Gubler）综合征 C. 脑桥旁正中（FovillE.综合征 D. 闭锁综合征 E. 一个半综合征 参考答案:C
第29题: [多项选择]你的一个熟人下岗了，你给他定一封安慰信，并给他出点主意。以下谚语可以有选择地用于你的信中。 1. All roads lead to Rome. 2. All things are difficult before they are easy. 3. Nothing is impossible to a willing heart. 4. God helps those who help themselves. 参考答案:Sample Writing My dear aunt, I’m greatly surprised and sad to hear that you’re laid off. But please don’t worry too much. All roads lead to Rome. I believe we will find a way out. I remember when I was a child, I had so many colorful and comfortable sweaters that I became my friends’ envy. Those were all your masterpieces. Recently I made a survey in the city where I’m living now, and found that unique hand-knitted things are much more welcome than mass products. Would you think about taking up knitting as your second career I know, all things are difficult before they are easy. We will meet some unexpected difficulties in the beginning. But I firmly believe that nothing is impossible to a willing heart. Maybe your product will turn out to be a name brand. My dear aunt, please do think about it. I’ll lend you a hand. Take care. Your dearest niece
第30题: [单项选择]无芽胞厌氧菌引起的感染不包括 A. 脓肿 B. 败血症 C. 组织坏死 D. 局部炎症 E. 食物中毒 参考答案:E
