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【简答题】
某企业拟采用融资租赁方式于2016年1月1日从租赁公司租入一台设备,设备款为50000元,租期为5年,到期后设备归企业所有。双方商定,如果采取每年期末等额租金方式付款,则折现率为16%;如果采取每年期初等额租金方式付款,则折现率为14%。企业的资金成本率为10%。 部分资金时间价值系数如下:(P/A,16%,5)=3.2743,(F/A,10%,5)=6.1051,(P/A,14%,4)=2.9137, 要求: (1) 计算期末等额租金方式下的每年等额租金额。 (2) 计算期末等额租金方式下的5年租金终值。 (3) 计算期初等额租金方式下的每年等额租金额。 (4) 计算期初等额租金方式下的5年租金终值。 (5) 比较上述两种租金支付方式下的终值大小,说明哪种租金支付方式对企业更为有利。 (以上计算结果均保留整数)
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皮皮学刷刷变学霸
举一反三
【单选题】下列不属于汽车空调制冷系统部件的是:
A.
压缩机
B.
冷凝器
C.
蒸发器
D.
热交换器
【单选题】Which of the following statements is tree, according to the author of this passage?
A.
Certification is very common so you need to get certified, too.
B.
Certification is needed in a wide variety of fields, so may be in yours.
C.
Certification is varied because of more emerging careers and areas.
D.
Certification is becoming more and more important for every one.
【单选题】以下对TCP和UDP协议区别的描述,哪个是正确的()
A.
UDP用于帮助IP确保数据传输,而TCP无法实现
B.
UDP提供了一种传输不可靠的服务,主要用于可靠性高的局域网中,TCP的功能与之相反
C.
TCP提供了一种传输不可靠的服务,主要用于可靠性高的局域网中,UDP的功能与之相反
D.
以上说法都错误
【单选题】Which of the following statements is true, according to the author of this passage?
A.
Certification is very common so you need to get certified, too.
B.
Certification is needed in a wide variety of fields, so may be in yours.
C.
Certification is varied because of more emerging careers and areas.
D.
Certification is becoming more and more important for every one.
【单选题】The Owners guarantee that the Vessel to be at all times _______ valid and up-to-date certificates to comply with such regulations in every respect.
A.
in stead of
B.
in lieu of
C.
in possession of
D.
in place of
【单选题】汉译英:“产地证书、兽医证书、熏蒸证书”。( )
A.
Certificate of Origin Veterinary Certi6cate Fumigation Certificate
B.
Certificate if Origin Certificate of Health Disinfection Certificate
C.
Certificate of Origin Sanitary Certificate Fumigation Certificate
D.
Certificate of Origin Veterinary Health Certificate Fumigation Certificate
【单选题】What is NOT required on an uninspected towing vessel?
A.
Certificate of Documentation
B.
Certificate of Inspection
C.
Operators Merchant Marine license
D.
FCC Station License
【单选题】A gas-free certificate would usually be issued by a(n) ______.
A.
CCS marine surveyor
B.
certified marine chemist
C.
port engineer
D.
MSA marine inspector
【单选题】______ should be presented to the Customs officers.
A.
Bonded Store List
B.
Deratization Certificate
C.
Load line Certificate
D.
Radio Safety Certificate
【判断题】铅垂线的正面和侧面投影均反映实长。
A.
正确
B.
错误
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