（2）公司没有优先股且没有外部股权融资计划，股东权益变动均来自留存收益。公司采用固定股利支付率政策，股利支付率60％。（3）销售部门预测2×17年公司营业收入增长率10％。（4）甲公司的企业所得税税率25％。要求：（1）假设2×17年甲公司除长期借款外所有资产和负债与营业收入保持2×16年的百分比关系，所有成本费用与营业收入的占比关系维持2×16年水平，用销售百分比法初步测算公司2×17年融资总需求和外部融资需求。（2）假设2×17年甲公司除货币资金、长期借款外所有资产和负债与营业收入保持2×16年的百分比关系，除财务费用和所得税费用外所有成本费用与营业收入的占比关系维持2×16年水平，2×17年新增财务费用按新增长期借款期初借入计算，所得税费用按当年利润总额计算。为满足资金需求，甲公司根据要求（1）的初步测算结果，以百万元为单位向银行申请贷款，贷款利率8％，贷款金额超出融资需求的部分计入货币资金。预测公司2×17年年末资产负债表和2×17年度利润表 。
备注：主观题的表格是图片，无法在图片上填写。
／L，中性0.86。其诊断是
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Jarek, Poland | I don’t know anybody from Poland here, but I’m lucky because the English boy next door is very friendly and kind. We are in the same class! I like teachers here. At home, the teachers seem a bit strict and serious. There are a lot of rules, too. Here, teachers are patient and don’t give much homework. We students go out of school and buy pizza or burgers at lunchtime. We can’t do that in Poland. |
Zinah, India | It’s too cold here! I hate doing sports, especially outside in winter. The teacher here is very serious about sports. I prefer science and maths. I love the maths class because the teacher is really funny, just like my maths teacher in India. The school is so big and some students seem unfriendly. I’m from a small village school. I think it’s hard to communicate with them. |
Daisy&Luck, | My sister and I like living here best. It’s cool! My sister loves the British accent (口音). Everybody here is very polite. But we don’t understand all your strange words—we say “yard” not “garden” and “apartment” not “flat”. The food is better here. There are Chinese, Indian and Thai foods. At home we eat too much fast food. |
【1】Among the above four children, ________ probably likes living here best.
A．Luck
B．Zinah
C．Jarek
D．David
【2】In Zinah’s eyes, her maths teacher in India might be ________.
A．cold
B．strict
C．patient
D．humorous
【3】According to the passage, which one is true in the following
A．Students in Poland can go out of school and buy pizza or burgers at lunch time.
B．It’s easy for Zinah to communicate with them.
C．For Daisy and Luck, they prefer food in Britain than in the USA.
D．All of the students above dislike their new lives in Britain.
【4】The passage is probably taken from ________.
A．a travel magazine
B．an education website
C．a geography textbook
D．a business newspaper