已知社会无风险投资收益率为3．5%，市场投资组合预期收益率为15%，某项目的投资风险系数为1．5，则采用资本资产定价模型计算的该项目普通股资金成本为（　　）。

试卷相关题目

• 1关于项目债务资金结构的说法，正确的是（　　）。

  A.适当增加长期债务的比例有利于降低融资成本

  B.借款人公司监管账户的安排会影响偿债顺序安排

  C.为规避汇率风险，应确保外汇贷款的借款币种和还款币种一致

  D.即便贷款条件相同，使用国外银行的贷款也会加大借款人的风险

  开始考试点击查看答案
• 2关于信贷方式融资的说法，正确的是（　　）。

  A.国际金融机构贷款的期限安排可以有附加条件

  B.国外商业银行的贷款利率由各国中央银行决定

  C.出口信贷通常需对设备价款全额贷款

  D.股东借款应视为项目资本金

  开始考试点击查看答案
• 3关于既有法人项目资本金的说法，正确的是（　　）

  A.企业库存现金和银行存款应全部用于项目投资

  B.企业生产经营中获得的营业收入可以全部用于项目投资

  C.企业资产变现取得的现金可以用于项目投资

  D.企业不能通过改变企业产权结构的方式筹集项目投资

  开始考试点击查看答案
• 4关于项目融资特点的说法，正确的是（　　）

  A.在有限追索条件下，项目债权人对项目借款承担有限责任

  B.项目融资工作可以交给新设立的项目公司来运作

  C.项目融资的相对融资成本较低，但组织融资所需要的时间较长

  D.无追索是指债权人不能向投资人以外的其他人追索债务

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• 5关于项目融资主体的说法，正确的是（　　）

  A.既有项目法人不能组织融资活动并承担风险

  B.新设项目法人不需要承担项目的融资责任

  C.项目融资主体是承担融资风险的经济实体

  D.项目融资主体只能是政府或民营公司

  开始考试点击查看答案
• 6某新设中外合资企业，拟建设一个年加工能力为1 200万吨的石油练制项日，估算建设投资400 000万美元，建设期利息50 000万美元，流动资金150 000万美元。按照有关要求，该项目注册资本的最低限额是（　　）万美元。

  A.240 000

  B.200000

  C.150 000

  D.120 000

  开始考试点击查看答案
• 7关于资金时间价值的说法，错误的是（　　）。

  A.资金的时间价值来自于资金运动过程中全社会劳动者新创造的价值

  B.资金时间价值的存在表明不同时点不同数额的资金可能具有相等的价值

  C.没有通货膨胀时国债利率比公司债券的利率更能反映资金的时问价值

  D.单利计息比复利计息更加准确地反映出资金的时间价值

  开始考试点击查看答案
• 8一笔资金的名义年利率是10%，按季计息。关于其利率的说法，正确的是（　　）。

  A.年有效利率是10%

  B.年有效利率是10．25%

  C.每个计息周期的有效利率是10%

  D.每个计息周期的有效利率是2．5%

  开始考试点击查看答案
• 9甲、乙、丙、丁四个方案为互斥方案，其现金流量如下表所示，折现率取12%。若方案分析采用净年值法，则较优的方案是（　　）。方案初始投资(万元)计算期(万元)每年效益(万元)净年值(万元)<table style="BORDER-COLLAPSE: collapse" border="1" cellspacing="0" cellpadding="0"><tbody><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">方案</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">初始投资（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">计算期（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">每年效益（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">净年值（万元）</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">甲</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">1000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">6</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">200</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">-43.23</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">乙</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">1000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">8</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">260</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">58.70</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">丙</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">2000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">12</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">350</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114"></td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">丁</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">2000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">15</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">300</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114"></td></tr></tbody></table>[注：(P/

  A.12%.12)=6.1944;(P/A.12%.15)=6.8109;(A/P.12%12)=0.16144;(P/A.12%.15)=0.14682]A.甲

  B.乙

  C.丙

  D.丁

  开始考试点击查看答案
• 10某企业现有甲、乙、丙三个独立的投资方案，当财务基准收益率为10%时，各方案的基本信息如下表所示。现在企业可用于投资的金额为700万元，如采用净现值法则相对较优的选择是（　　）。方案初始投资(万元)每期净收益(万元)计算期(期)净现值<table style="BORDER-COLLAPSE: collapse" border="1" cellspacing="0" cellpadding="0"><tbody><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">方案</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">初始投资（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 97.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="130">每期净收益（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 73.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="98">计算期（期）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">净现值</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">甲</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">200</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 97.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="130">70</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 73.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="98">5</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">65.36</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">乙</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">250</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 97.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="130">80</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 73.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="98">5</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">53.26</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">丙</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">350</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 97.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="130">110</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 73.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="98">5</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">66.99</td></tr></tbody></table>

  A.甲方案+乙方案

  B.甲方案+丙方案

  C.乙方案+丙方案

  D.甲方案+乙方案+丙方案

  开始考试点击查看答案