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听力原文：W: How is your job? I hope you can establish a good relationship with your new comrades.
听力原文：W: How is your job? I hope you can establish a good relationship with your new comrades.
M: I couldn't feel better about it! I have forgotten my miserable days in the former company.
Q: How does the man feel about his new job?
(13)
A．He is very satisfied with it.
B．He has to spend the miserable days.
C．He thinks it should be better.
D．He has some problems with his comrades.
A.
M:
B.
Q:
C.He
D.
B．He
E.
C．He
F.
D．He
G.
M:
B.
Q:
C.He
D.
B．He
E.
C．He
F.
D．He
G.
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问答题
【简答题】某公司的有关资料如下：
【简答题】某公司的有关资料如下：
（1）息税前利润为1000万元。
（2）所得税税率为33%。
（3）长期负债400万元，均为长期债券，平均利息率10%。
（4）发行股数60万股（每股面值1元），每股账面价值10元，当前市价32.5元。
（5）公司暂时没有累积留存收益。
该公司产品市场前景看好，预期今后每年增长6%，所有净利润的40%用于发放股利，并假定股票价格与其内在价值相等。
要求：
计算该公司每股收益及普通股成本。
答案：
息税前利润=1000万元
利息400×10%=40(万元)
税前利润=960万元
所得税=...
利息400×10%=40(万元)
税前利润=960万元
所得税=...
