单项选择题

企业在估计未来现金流量现值确定采用折现率时,如果未来现金流量的现值对未来不同期间的风险或利率的期间结构反映敏感的,企业应当在未来各个不同期间采用不同的折现率。( )

A.正确
B.错误
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【案例分析题】

Traffic in Uur Cities Tile volume of traffic in many cities in the world today continuesto expand.This causes many problems,including serious air pollution,lengthydelays,and the greater risk__________(51)accidents.Clearly,something must be done,but it is often difficult to persuade people to__________(52)theirhabits and leave their cars at home.One possible__________(53)is to make it more expensive for peopleto use their cars by__________(54)charges for parking and__________(55)tougherfines for anyone who__________(56)the law.In addition,drivers could be required to pay for using particular routes atdifferent times of the day.This system,__________(57)as“road pricin9”,is alreadybeing introduced in a__________(58)of cities,using aspecial electronic card__________(59)to the windscreen of the car.Another way of__________(60)with the problem is to provide cheapparking on the__________(61)of the city,and strictly control the number ofvehicles allowed into the centre.Drivers and their passengersthen use a special bus__________(62)for the final stage of their journey,Ofcourse.the most important__________(63)is to providegood public transport.However,toget people to__________(64)the comfort of their cars,publictransport must be felt to be reliable,convenient andcomfortable,with fares__________(65)at an acceptablelevel.

(51)()

A. of
B. for
C. about
D. by

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