单项选择题

某公司目前拥有资金1500万元，其中长期借款800万元，年利率10%，优先股200万元，年股息率15%，普通股50万股，每股市价10元，企业变动成本率为40%，固定成本为60万元。所得税税率25%，现准备追加筹资360万元，有两种筹资方式可供选择：方案A：发行债券360万元，年利率12%；方案B：发行普通股360万元。增发30万股，每股发行价12元。
（二）要求：根据上述资料，从下列问题的备选答案中选出正确答案
如果该公司预计销售收入为400万元，则选择（）。

A.方案A
B.方案B
C.方案A或方案B一样
D.方案A和方案B都不能选择
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To live in the United States today is to gain an appreciation for Dahrendorf’s assertion that social change exists everywherE.Technology, the application of knowledge for practical ends, is a major source of social changE.Yet we would do well to remind ourselves that technology is human creation; it does not exist naturally. A spear or a robot is as much a cultural as a physical object. Until humans use a spear to hunt game or a robot to produce machine parts, neither is much more than a solid mass of matter. For a bird looking for an object on which to rest, a spear or robot serves the purpose equally well. The explosion of the Challenger space shuttle and the Russian nuclear accident at Chemobyl drive home the human quality of technology; they provide cases in which well-planned systems suddenly went haywire and there was no ready hand to set them right. Since technology is a human creation, we are responsible for what is done with it. Pessimists worry that we will use our technology eventually to blow our world and ourselves to pieces. But they have been saying this for decades, and so far we have managed to survive and even flourish. Whether we will continue to do so in the years ahead remains uncertain. Clearly, the impact of technology on oar lives deserves a closer examination.Few technological developments have had a greater impact on our lives than the computer revolution. Scientists and engineers have designed specialized machines that can do the tasks that once only people could do. There are those who assert that the switch to an information-based economy is in the same camp as other great historical milestones, particularly the Industrial Revolution. Yet when we ask why the Industrial Revolution was a revolution, we find that it was not the machines. The primary reason why it was revolutionary is that it led to great social changE.It gave rise to mass production and, through mass production, to a society in which wealth was not confined to the few.In somewhat similar fashion, computers promise to revolutionize the structure of American life particularly as they free the human mind and open new possibilities in knowledge and communication. The Industrial Revolution supplemented and replaced the muscles of humans and animals by mechanical methods. The computer extends this development to supplement and replace some aspects of the mind of human beings by electronic methods. It is the capacity of the computer for solving problems and making decisions that represents its greatest potential and that poses the greatest difficulties in predicting the impact on society.A spear or a robot has the quality of technology only when it ______.A.can be of use to both man and animalB.is utilized by manC.serves different purposes equally wellD.is used both as a cultural and a physical object
A.B.
C.
D.
A
E.
A.can
F.is
G.serves
H.is
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Why does the author cite the examples of the Challenger and Chernobyl?A.To show that technology could be used to destroy our worlD.B.To stress that technology is a human creation, so we are responsible for it.C.To prove that technology usually goes wrong, if not controlled by man.D.To demonstrate that being a human creation, technology is liable to error.
A.To
B.
B.To
C.
C.To
D.
D.To
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