单项选择题

已知某公司当前资金结构如下：

因生产发展，公司年初准备增加资金2500万元，现有两个筹资方案可供选择：甲方案为增加发行1000万股普通股，每股市价2.5元；乙方案为按面值发行每年年末付息、票面利率为10%的公司债券2500万元。假定股票与债券的发行费用均可忽略不计；适用的企业所得税税率为25%。
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。
如果公司预计息税前利润为1200万元，该公司应采用的筹资方案是（）。

A.两个筹资方案均可
B.采用甲方案筹资
C.采用乙方案筹资
D.两个筹资方案均不可

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单项选择题

已知某公司当前资金结构如下：因生产发展，公司年初准备增加资金2500万元，现有两个筹资方案可供选择：甲方案为增加发行1000万股普通股，每股市价2.5元；乙方案为按面值发行每年年末付息、票面利率为10%的公司债券2500万元。假定股票与债券的发行费用均可忽略不计；适用的企业所得税税率为25%。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。两种筹资方案下每股收益无差别点的息税前利润是（）万元。

A.2500
B.1455
C.2540
D.1862

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Team WorkThe class teacher s and student s need to work like a team, with the teacher being the coach who needs to continually encourage, motivate and intrigue each and every player, demanding high performance while ensuring that no individual gets bogged down in detail or overwhelmed with targets. This is particularly difficult in the sessions immediately after mimicking has been introduced since students become easily confused and tired when they first tackle mimicking. It is essential that each and every student understand why he or she is doing each activity, without taking undue amounts of time to explain. Whether the target is speed, creativity, effective use of repetition, making short clear sentences or so on, it is essential that every student is aware that the particular target is a guideline, and may be modified by them to suit their needs.The need for speed is not a transparent goal and causes many cognitive problems for students since few realize the link between the ability to talk fast and easily understandable pronunciation and meaning, nor do most quickly realize that they are actively learning vocabulary items or good syntax through the peer-on-peer activities, Indeed it will be quite some time before these processes become self-evident and even more so in seminar classes. It's relatively easy to get most students intellectually and physically engaged in actively learning with verbally active classes while the real trick is to get everyone interesteD.If it's boring for the teacher it will probably be even more so for the students, especially for those who want cognitive understanding before they tackle something. These students are not recalcitrant, they reasonably expect to understand what they're doing and clearly identify their targets before they do anything. It is up to the 'coach' to make sure that participants see the relevance of what they're doing and are actively interested in achieving either their own personal goals, the activity targets, or both through doing the activity in an active way.Which of the following statements is true, according to the author?A.Mimicking is the most difficult task for the teacher and students as well.B.The teacher has to explain to the students without taking up too much timE.C.The sessions are essential to the students' carrying out the particular activities.D.Once the target of the activity is settled, nothing should change any morE.

A.B.
Which
C.Mimicking
D.
B.The
E.
C.The
F.
D.Once

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