在职申硕英语考试易错题（2019/2/27）

第1题：案例二：当代公司准备购入一条矿泉水生产线用以扩充生产能力，该生产线投资 100 万元，使用寿命 5 年，期 满无残值。经预测，5 年中每年销售收入 60 万元，每年的付现成本为 20 万元。购入生产线的资金来源通过发行长期债券筹集，债券按面值发行，票面利率为 12%，筹资费率 1%，企业所得税率为 34%。 要求：计算当代公司投资该生产线的净现值并分析该方案是否可行。

【分析题】：

第2题：

【单选题】： A     B     C     D

第3题：试简述什么是机构的平衡。

【分析题】：

第4题： If you ______to my advice， you wouldn't be in this mess right now. A．listen B．listened C．had listened D．would listen

【单选题】： A     B     C     D

第5题：It may look like just another playgroup, but a unique educational center in Manhattan is really giving babies something to talk about. "It’s a school to teach languages to babies and young children with games, songs--some of the classes also have arts and crafts," said Francois Thibaut, the founder of the Language Workshop forChildren, a place where babies become bilingual. Children as young as few months are exposed to French and Spanish before many of them can even speakEnglish.Educators use special songs and visual (视觉的) aids to ensure that when a child is ready to talk, the languages will not be so foreign. "Children have a unique capacity to learn many languages at the same time," said Thibaut. "Already at nine months, a child can tell the differences between the sounds he or she has heard since birth and the sounds he or she has never heard yet." Thibaut says the best time to expose children to language is from birth to 3 years olD、For the last 30 years, the school has been using what it caus the Thibarut Technique, a system that combines language lessons with child’s play. "I always wanted to learn Spanish, but by the time I got to high school it was too late to pick it up and speak fluently," said Marc Lazare, who enrolled his son at the school. "I figured at this age, two, it’s a perfect time for him to learn." Aside from learning a language, the kids also gain a tremendous sense of confidence. One young student boasted that aside from French, she can speak five languages (though that included "monkey" and "lion"). The school gives children the tools to communicate, and sometimes that gives them an advantage over their parents. "I think they sometimes speak French when they think ! won’t understand them," said parent Foster Gibbons. Depending on the age group, classes run from 45 minute up to 2 hours.Even when students are not in class, the program is designed to make sure the learning continues at home. Tapes and books are included so kids can practice on their own. The word "bilingual" in the first paragraph probably means ______.A．capable of using two languages B．both clever and confident C．aware of their own limitations and strengths D．independent of their parents

【单选题】： A     B     C     D