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Borrowing has brought most synonyms to the English language.（)
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更多“Borrowing has brought most synonyms to the English language.（)”相关的问题
第1题
A.investing $100 in the risky asset.
B.investing $80 in the risky asset and $20 in the risk-free asset.
C.borrowing $43 at the risk-free rate and investing the total amount ($143) in the risky asset.
D.investing $43 in the risky asset and $57 in the risk less asset.
E.Such a portfolio cannot be formed.
第2题
B :（）I know you didn't mean to.
A.All right
B.Forget it
C.My pleasure
D.Go ahead
第3题
Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
A company has equipment with an original cost of $850,000, accumulated amortization of $300,000 and 5 years of estimated remaining useful life. Due to a change in market conditions the company now estimates that the equipment will only generate cash flows of $80,000 per year over its remaining useful life. The company’s incremental borrowing rate is 8 percent. Which of the following statements concerning impairment and future return on assets (ROA) is most accurate？ The asset is:
A. impaired and future ROA increases.
B. impaired and future ROA decreases.
C. not impaired and future ROA increases.
第4题
B.工程师申请备件(单板)借用给客户，为了维护客户的关系，该借用的备件(单板)可以不用归还。
The engineer applies for borrowing spare parts (boards) to the customer. In order to maintain relationship with the customer，the borrowed spare parts
(boards) do not need to be returned.
C.国家A急需个备件， 但只有临近的国家B有该备件的库存，从国家B直接申请出库，因备件系统中选择的客户不是"受限制主体”，所以没有合规风险。
Country A need a spare part in urgent case, but only country B has the inventory of this spare part. Country B directly applies for outbound and send to Country A directly. Because the customer selected in iCenter system is not a "restricted party," there is no anycompliance risk.
D.工程师申请备件借用出库，系统检查该备件无ECCN,工程师升级至对应接口人，完成ECCN分类之后正常出库。
The engineer applies for borrowing the spare part,the system detect that there is no ECCN for this spare part. The engineer escalates this issue to the corresponding contact person, and then the spare part can be outbound of the warehouse normally after completing the ECCN lssification.
第5题
听力原文： A house is the most expensive thing most people will ever buy. Very few people have enough money of their own to buy a home, so they have to borrow money from a bank. Borrowing money from a bank to buy a house is called taking a mortgage. The hank usually lends money or gives a mortgage for 25 years. This means that the person who borrows has 25 years to pay back the money. The bank lends this money with interest, and the borrower makes equal monthly payments to the hank until he has paid the mortgage. Houses are so expensive that many people nowadays have to borrow as much as $50,000. In other words, they will have a $50,000 mortgage.
How can you get a mortgage？ When you find a house you like, you go to a bank, sometimes it is necessary to go to a few banks, before applying for a mortgage at once. The bank will investigate your financial history and decide if they think you axe a good risk. They will want to know what kind of job you have. In addition, the banks will require a down payment. Depending on which state you live in, the bank may require as much as 30% of the price of the house as a down payment. The bank will then lend you the rest of the money to buy the house. Many people are never able to buy a house because they cannot save enough money for the down payment.
(30)
A．It means to rent a house for 25 years.
B．It means to buy an old house at a low price.
C．It means to borrow money from a bank to buy a house.
D．It means to borrow money from a friend to buy a house.
第6题
Every group of human beings has______.
A．its own set of ideas, beliefs and ways of life
B．an extremely complex and delicate language
C．its own elegant music, literature, and other arts
D．the process of growing crops or raising animals
第7题
To the professional anthropologist, there is no intrinsic superiority of one culture over another, just as to the professional linguist there is no intrinsic hierarchy among languages.
People once thought of the languages of backward groups as savage, undeveloped forms of speech, consisting largely of grunts and groans. While it is possible that language in general began as a series of grunts and groans, it is a fact established by the study of "backward" languages that no spoken tongue answers that description today. Most languages of uncivilized groups are, by our most severe standards, extremely complex, delicate, and ingenious pieces of machinery for the transfer of ideas. They fall behind our Western languages not in their sound patterns or grammatical structures, which usually are fully adequate for all language needs, but only in their vocabularies, which reflect the objects and activities known to their speakers. Even in this department, however, two things are to be noted: 1. All languages seem to possess the machinery for vocabulary expansion, either by putting together words already in existence or by borrowing them from other languages and adapting them to their own system. 2. The objects and activities requiring names and distinctions in "backward" languages, while different from ours, are often surprisingly numerous and complicated. A Western language distinguishes merely between two degrees of remoteness ("this" and" that"); some languages of the American Indians distinguish between what is close to the speaker, or to the person addressed, or removed from both, or out of sight, or in the past, or in the future.
This study of language, in turn, casts a new light upon the claim of the anthropologists that all cultures are to be viewed independently, and without ideas of rank or hierarchy.
The statement that" every group has a culture" grows out of the author's ______.
A．definition of culture
B．feeling about human beings
C．bias in regard to civilized humans
D．philosophy
第8题
If you say to your children "I'm sorry I got angry with you, but...", what follows that "but" can render the apology ineffective: "I had a bad day" or "your noise was giving me a headache" leaves the person who has been injured feeling that he should be apologizing for his bad behavior. in expecting an apology.
Another method by which people appear to apologize without actually doing so is to say "I'm sorry you're upset"; this suggests that you are somehow at fault for allowing yourself to get upset by what the other person has done.
Then there is the general, all covering apology, which avoids the necessity of identifying a specific act that was particularly hurtful or insulting, and which the person who is apologizing should promise never to do again. Saying "I'm useless as a parent" does not commit a person lo any specific improvement.
These pseudo-apologies are used by people who believe saying sorry shows weakness. Parents who wish to teach their children to apologize should see it as a sign of strength, and therefore not resort to these pseudo-apologies.
But even when presented with examples of genuine contrition, children still need help to become aware of the complexities of saying sorry. A three-year-old might need help in understanding that other children feel pain just as he does, and that hitting a playmate over the head with a heavy toy requires an apology. A six-year-old might need reminding that spoiling other children's expectations can require an apology. A twelve-year-old might need to be shown that raiding the biscuit tin without asking permission is acceptable, but that borrowing a parent's clothes without permission is not.
If a mother adds "but" to an apology, ______.
A．she doesn't feel that she should have apologized
B．she does not realize that the child has been hurt
C．the child may find the apology easier to accept
D．the child may feel that he owes her an apology
第9题
“I have two kids in college, and I want to say “come home,” but at the same time I want to provide them with a good education,” says Diana.
The Smith family did work out a solution: They asked and received more aid from the school, and each son increased his borrowing to the maximum amount through the federal loan (贷款) program.They will each graduate with a $20,000 debt, but at least they will be able to finish school.
With unemployment rising, financial aid administrators expect to see more families like the Smiths.More students are applying for aid, and more families expect to need student loans.College administrators are concerned that they will not have enough aid money to go around.
At the same time, tuition (学费)continues to rise.A report from the National Center for Public Policy and Higher Education found that college tuition and fees increased 439% from 1982 to 2007, while average family income rose just 147%.Student borrowing has more than doubled in the last decade.
“If we go on this way for another 25 years, we won’t have an affordable system of higher education,” says Patrick M.Callan, president of the center.“The middle class families have been financing it through debt.They will send kids to college whatever it takes, even if that means a huge amount of debt.”
Financial aid administrators have been having a hard time as many companies decide that student loans are not profitable enough and have stopped making them.The good news, however, is that federal loans account for about three quarters of student borrowing, and the government says that money will flow uninterrupted.
16.According to Paragraph 1, why did the Smith family’s plan fail？()
A.The twins wasted too much money
B.The father was out of work
C.Their sayings ran out
D.The family fell apart
17.How did the Smiths manage to solve their problem？()
A.They asked their kids to come home
B.They borrowed $20,000 from the school
C.They encouraged their twin sons to do part-time jobs
D.They got help from the school and the federal government
18.Financial aid administrators believe that _____.
A.more families will face the same problem as the Smiths
B.the government will receive more letters of complaint
C.college tuition fees will double soon
D.America’s unemployment will fall
19.What can we learn about the middle class families from the text？()
A.They blamed the government for the tuition increase
B.Their income remained steady in the last decade
C.They will try their best to send kids to college
D.Their debts will be paid off within 25 years
20.According to the last paragraph, the government will _____.
A.provide most students with scholarships
B.dismiss some financial aid administrators
C.stop the companies from making student loans
D.go on providing financial support for college students
第10题
Section B – TWO questions ONLY to be attempted
You have recently commenced working for Burung Co and are reviewing a four-year project which the company is considering for investment. The project is in a business activity which is very different from Burung Co’s current line of business.
The following net present value estimate has been made for the project:
All figures are in $ million
Net present value is negative $1·65 million, and therefore the recommendation is that the project should not be accepted.
In calculating the net present value of the project, the following notes were made:
(i) Since the real cost of capital is used to discount cash flows, neither the sales revenue nor the direct project costs have been inflated. It is estimated that the inflation rate applicable to sales revenue is 8% per year and to the direct project costs is 4% per year.
(ii) The project will require an initial investment of $38 million. Of this, $16 million relates to plant and machinery, which is expected to be sold for $4 million when the project ceases, after taking any taxation and inflation impact into account.
(iii) Tax allowable depreciation is available on the plant and machinery at 50% in the first year, followed by 25% per year thereafter on a reducing balance basis. A balancing adjustment is available in the year the plant and machinery is sold. Burung Co pays 20% tax on its annual taxable profits. No tax allowable depreciation is available on the remaining investment assets and they will have a nil value at the end of the project.
(iv) Burung Co uses either a nominal cost of capital of 11% or a real cost of capital of 7% to discount all projects, given that the rate of inflation has been stable at 4% for a number of years.
(v) Interest is based on Burung Co’s normal borrowing rate of 150 basis points over the 10-year government yield rate.
(vi) At the beginning of each year, Burung Co will need to provide working capital of 20% of the anticipated sales revenue for the year. Any remaining working capital will be released at the end of the project.
(vii) Working capital and depreciation have not been taken into account in the net present value calculation above, since depreciation is not a cash flow and all the working capital is returned at the end of the project.
It is anticipated that the project will be financed entirely by debt, 60% of which will be obtained from a subsidised loan scheme run by the government, which lends money at a rate of 100 basis points below the 10-year government debt yield rate of 2·5%. Issue costs related to raising the finance are 2% of the gross finance required. The remaining 40% will be funded from Burung Co’s normal borrowing sources. It can be assumed that the debt capacity available to Burung Co is equal to the actual amount of debt finance raised for the project.
Burung Co has identified a company, Lintu Co, which operates in the same line of business as that of the project it is considering. Lintu Co is financed by 40 million shares trading at $3·20 each and $34 million debt trading at $94 per $100. Lintu Co’s equity beta is estimated at 1·5. The current yield on government treasury bills is 2% and it is estimated that the market risk premium is 8%. Lintu Co pays tax at an annual rate of 20%.
Both Burung Co and Lintu Co pay tax in the same year as when profits are earned.
Required:
(a) Calculate the adjusted present value (APV) for the project, correcting any errors made in the net present value estimate above, and conclude whether the project should be accepted or not. Show all relevant calculations. (15 marks)
(b) Comment on the corrections made to the original net present value estimate and explain the APV approach taken in part (a), including any assumptions made. (10 marks)
