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China’s graduates will find it harder than ever to get jobs in the coming years, as China’s economy slows down and unemployment rises. Experts say a chronic(长期的)over-supply of graduates and a shortage of “high end” jobs had already been causing difficulties, but the mass lay-offs and business closures (倒闭)in recent months have made the situation even worse. Chinese Prime Minister Wen Jiabao has told students that the problem of graduate employment is “at the top of the government’s agenda(议事日程) .” Six and half million graduates in China will be looking for a job over the next year. The government says it is going to try to create nine million jobs for them and for those from previous years who are still unemployed. That will not be easy though. Economic development in China is expected by some to fall below the figure of 8%. There are three problems for the new graduates to deal with. Firstly, the economic slowdown here means there are fewer jobs available. Secondly, widespread redundancies(冗余) mean there are more experienced people than there might have been in previous years, trying to secure the same jobs as them. Thirdly, there are many graduates from previous years who are still jobless. Cao Shanshan, studying exhibition planning and management at Shanghai Business School, said everyone thought it would be easy for her to get a job when she graduated, because Shanghai will host the World Expo in 2010. But even though she has had dozens of interviews at job fairs, she has not managed to land the kind of job she wanted. “I’ve ended up with an intern(实习)job,” she says, “which has nothing to do with my major.” She says she is earning about $230 a month, more than many of her classmates who have had to take jobs that give them half that, but far less than she had hoped for. “I might go back to school to study for a master’s degree because it’s so hard,” she says. “Hopefully, finding a job will be easier with a higher qualification.” 78. What does the passage mainly discuss? A. The government will create more jobs for the graduates. B. It is difficult for the graduates to find a job C. Cao Shanshan doesn’t find an ideal job. D. To find a good job easily, graduates must go back to school for master’s degrees . 79. The underlined word “That” in the text refers to ________________. A. Developing the economy      B. Reducing the number of graduates C. Looking for jobs             D. Creating nine million jobs for graduates 80. According to the text, the possible reasons for the problem of graduate employment are the following EXCEPT that __________________. A. too many graduates appear every year and there are not enough “high end” jobs B. a great number of workers have been out of employment and a lot of business has closed C. the expectation to find a satisfying job from graduates is too high D. China’s economy slows down because of the global economic crisis.
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【简答题】W公司现有长期资本总额一亿元,其中短期借款2000万元,长期借款3500万元,优先股1000万元,普通股3000万元,留存收益500万元,各种长期资本成本率分别为4%、6%、10%、14%和13%,则该公司的加权平均资本成本为( )。
【单选题】甲企业共有资金 l00万元,其中,债券 40万元,股票 40万元,长期借款 20万元。债 券、普通股、长期借款的资金成本分别为 6%、l0%、7%。该企业加权平均的资金成 本为
A.
7.2%
B.
7.6%
C.
7.8%
D.
8%
【多选题】企业宣将短期借款10万元转为长期借款,则()
A.
短期借款计入借方10万元
B.
长期借款计入方10万元
C.
短期借款计入贷方10万元
D.
长期借款计入借方10万元
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A.
80万元
B.
10万元
C.
8万元
D.
18万元
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A.
108    
B.
51    
C.
81
D.
111
【判断题】在孔子看来人文就是人身上闪现出来的光彩。
A.
正确
B.
错误
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A.
借方65万元
B.
贷方65万元
C.
贷方50万元
D.
借方50万元
【多选题】企业宣告将短期借款转为长期借款,则()
A.
短期借款计入借方10万元
B.
长期借款计入贷方10万元
C.
短期借款计入贷方10万元
D.
长期借款计入借方10万元
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A.
100    
B.
20    
C.
120    
D.
80
【单选题】某企业期初长期借款60万元,本期发生如下经济业务:(1)以银行存款偿还长期借款30万元;(2)向银行借入长期借款80万元,则期末“长期借款”账户的余额为( )万元。
A.
130
B.
110
C.
30
D.
60
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