培养目标
甲公司是一家电器制造企业,主营业务是厨卫家电的生产和销售。为扩大市场份额,准备投产智能型家电产品(以下简称智能产品)。目前,相关技术研发已经完成,正在进行该项目的可行性研究。相关资料如下:
(1)如果可行,该项目拟在2020年初投产;预计该智能产品3年后(即2022年末)停产,即项目预期持续3年。智能产品单位售价1500元,2020年销售10万台,销量以后每年按10%增长。单位变动制造成本1000元;每年付现固定制造费用200万元;每年付现销售和管理费用占销售收入的10%。
(2)为生产该智能产品,需要添置一条生产线,预计购置成本6000万元。该生产线可在2019年末前安装完毕。按税法规定,该生产线折旧年限4年,预计净残值率5%,采用直线法计提折旧。预计2022年末该生产线的变现价值为1200万元。
(3)公司现有一闲置厂房对外出租,每年年末收取租金40万元。该厂房可用于生产该智能产品,因生产线安装期较短,安装期间租金不受影响。由于智能产品对当前产品的替代效应,当前产品2020年销量下降1.5万台,下降的销量以后每年按10%增长;2022年末智能产品停产,替代效应消失,2023年当前产品销量恢复至智能产品项目投产前的水平。当前产品的单位售价800元,单位变动成本600元。
(4)营运资本为销售收入的20%。智能产品项目垫支的营运资本在各年年初投入,在项目结束时全部收回;减少的当前产品垫支的营运资本在各年年初收回,在智能产品项目结束时重新投入。
(5)项目加权平均资本成本9%,公司所得税税率25%。假设该项目的初始现金流量发生在2019年末,营业现金流量均发生在以后各年末。
要求:
(1)计算项目的初始现金净流量(2019年末增量现金净流量)、2020~2022年的增量现金净流量及项目的净现值、动态回收期和现值指数,并判断项目是否可行(计算过程和结果填入下方表格中)。
单位:万元
项目 | 2019年末 | 2020年末 | 2021年末 | 2022年末 |
现金净流量 | ||||
折现系数(9%) | 1 | 0.9174 | 0.8417 | 0.7722 |
折现值 | ||||
净现值 | ||||
动态回收期 | ||||
现值指数 |
(2)为分析未来不确定性对该项目净现值的影响,应用最大最小法计算单位变动制造成本的最大值,应用敏感程度法计算当单位变动制造成本上升5%时净现值对单位变动制造成本的敏感系数。
阅读下面的材料,按要求作文。
叶圣陶先生曾言:“千教万教,教人求真;千学万学,学做真人。”教师的职责是教学生。求真”,但又不仅限于此;更为重要的是让学生形成良好的道德品质,学会做“真人”。教师的良好的道德品质与职业操守在学生这一“学做真人”的过程中扮演着极为重要的角色。
根据材料所引发的思考和感悟,写一篇论说文。
要求:角度自选,立意自定,标题自拟,不少于800字。
设计任务:请阅读下面学生信息和语言素材,设计一节20分钟的英语阅读课的教案。教案没有固定格式,但须包含下列要点:
●teaching objectives
●teaching contents
●key and difficult points
●major steps and time allocation
●activities and justifications
教学时间:20分钟
学生概况:某城镇普通中学高中一年级(第一学期)学生。班级人数40人。多数学生已经达到《普通高中英语课程标准(实验)》六级水平。学生课堂参与积极性一般。
语言素材:
Who am I?
Over time I have been changed quite a lot. I began as a calculating machine in France in 1642.
Although I was young I could simplify difficult sums.I developed very slowly and it took nearly two hundred years before I was built as an analytical machine by Charles Babbage. After I was programmed by an operator who used cards with holes,I could "think"logically and produce an answer quicker than any person. At that time, it was considered a technological revolution and the start of my "artificial intelligence". In 1936 my real father, Alan Turing, wrote a book about how I could be made to work as a"universal machine"to solve any difficult mathematical problem. From then on, I grew rapidly both in size and in brainpower. By the 1940s I had grown as large as a room, and I wondered if I would grow any larger. However, this reality also worried my designers. As time went by, I was made smaller. First as a PC(personal computer) and then as a laptop, I have been used in offices and homes since the 1970s.
These changes only became possible as my memory improved. First it was stored in tubes, then on transistors and later on very small chips. As a result, I totally changed my shape. As I have grown older I have also grown smaller. Over time my memory has developed so much that, like an elephant, I never forget anything I have been told! And my memory became so large that even I couldn't believe it! But I was always so lonely standing there by myself, until in the early 1960s they gave me a family connected by a network. I was able to share my knowledge with others through the World Wide Web.
Since the 1970s many new applications have been found for me. I have become very important in communication, finance and trade. I have also been put into robots and used to make mobile phones as well as help with medical operations. I have even been put into space rockets and sent to explore the Moon and Mars. Anyhow, my goal is to provide humans with a life of high quality. I am now truly filled with happiness that I am a devoted friend and helper of the human race!
