電大本科《公司財務(wù)》期末復(fù)習(xí)考試試題及答案資料小抄【精編打印版】

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1、 電大公司財務(wù)期末復(fù)習(xí)資料小抄 7 一、 單項選擇題分， 共2 0 分) 1 . 影響企業(yè)價值的兩個基本因素是( C ) A.時間和利潤 B .利潤和成本 C 風(fēng)險和報酬 D .風(fēng)險和貼現(xiàn)率 2 . 下列項 目中的( B ) 被稱為普通年金。 A 先付年金 B . 后付年金 C .延期年金 D .永續(xù)年金 3 . 協(xié)方差的正負顯示了兩個投資項 目之間( C ) A.取舍關(guān)系 B . 投資風(fēng)險的大小 C .報酬率變動的方向 D .

2、風(fēng)險分散的程度 4 . 當(dāng)凈現(xiàn)值率與凈現(xiàn)值得出不同 結(jié)論時， 應(yīng)以( A ) 為準。 A.凈現(xiàn)值 B . 凈現(xiàn)值率 C .內(nèi)部報酬率 D .凈現(xiàn)值率與內(nèi)部報酬率之差 5 . 下列說法正確的是( B ) A.彈性預(yù)算不適用于一個業(yè)務(wù)量水平的一個預(yù)算， 而適用于多種業(yè)務(wù)量水平的一組預(yù)算 B彈性預(yù)算不僅適用于一個業(yè)務(wù)量水平的一個預(yù)算， 而且能夠適用于多種業(yè)務(wù)量水 平的一組預(yù)算 C彈性預(yù)算適用于一個業(yè)務(wù)量水平的一個預(yù)算， 而不適用于多種業(yè)務(wù)量水平的一組預(yù)算 D彈性預(yù)算不僅不適用于一個業(yè)務(wù)量水平的一個預(yù)算， 而且也不適用于多種業(yè)務(wù)量水平的一組預(yù)算

3、 6某股份有限公司發(fā)行認股權(quán)證籌資， 規(guī)定每張認股權(quán)證可按 1 0 元認購 1 股普通股票，公司普通股票每股市價是2 0 元。該公司認股權(quán)證理論價值( A ) A. l 0元 B . 2 0元 C . 1 元 D . 1 5元 7 . 下面哪個陳述不符合MM資本結(jié)構(gòu)理論的基本內(nèi)容?( C ) A .按照修正的MM資本結(jié)構(gòu)理論， 公司的資本結(jié)構(gòu)與公司的價值不是無關(guān)， 而是大大相關(guān)，并且公司債務(wù)比例與公司價值成正相關(guān)關(guān)系 B .若考慮公司所得稅的因素， 公司的價值會隨財務(wù)杠桿系數(shù)的提高而增加， 從而得出公司資本結(jié)構(gòu)與公司價值相關(guān)的

4、結(jié)論 C 利用財務(wù)杠桿的公司， 其權(quán)益資本成本率隨籌資額的增加而降低 D 無論公司有無債務(wù)資本， 其價值等于公司所有資產(chǎn)的預(yù)期收益額按適合該公司風(fēng)險等級的必要報酬率予以折現(xiàn) 8 固定股利支付率政策的理論依據(jù)是( C ) A . 稅差理論 B . 信號理論 C .“ 一鳥在手” 理論 D . MM理論 9 . 存貨 A B C分類標(biāo)準最基本的是( A ) A . 金額標(biāo)準 B . 品種數(shù)量標(biāo)準 C .質(zhì)量標(biāo)準 D .產(chǎn)地標(biāo)準 1 0 .法定盈余公積金可用于彌補虧損， 或者轉(zhuǎn)增資本金。但轉(zhuǎn)

5、增資本金時， 公司的法定盈余公積金一般不得低于注冊資本的( A) A. 25% B . 5 0 % C .10% D . 3 5 % 11.股份有限公司的最大缺點是( D ) A. 容易產(chǎn)生內(nèi)部人控制 B.信息被披露 C. 責(zé)任不明確 D.收益重復(fù)納稅 12.復(fù)利終值的計算公式是( B ) A. F = P(1-}-i) B. F = P (1 十 1) “ C. F = P(1+i)-n D. F -P(1十i) 1 +n 13.( C )能正確評價投資風(fēng)險程度的大小，但

6、無法將風(fēng)險與報酬結(jié)合起來進行分析。 A.風(fēng)險報酬率 B.風(fēng)險報酬系數(shù) C.標(biāo)準離差率 D.標(biāo)準離差 14.對資本預(yù)算項目的成本和效益進行計量時，使用的是( B ) A.收益 B.現(xiàn)金流量 C.增量現(xiàn)金流量 D.稅后流量 15.資本預(yù)算屬于( A ) A. 長 期 預(yù)算 B.短期預(yù)算 C.業(yè)務(wù)預(yù)算 D.財務(wù)預(yù)算 16. 公司 的 實收資本是指( B ) A. 法 律 上 的 資 本 金 B.財務(wù)上的資本金 C. 授 權(quán) 資 本

7、 D.折衷資本 17. ( B )是公司進行資本結(jié)構(gòu)決策的依據(jù)。 A. 個 別 資 本 成本率 B，綜合資本成本率 C. 邊 際 資 本 成 本 率 D.加權(quán)資本成本率 18. 下面 哪 種理論不屬于傳統(tǒng)的股利理論?( B ) A. 一 鳥 在 手 B.剩余股利政策 C. M M 股 利 無 關(guān) 論 D.稅差理論 19. 存 貨 ABC分類標(biāo)準最基本的是( A ) A. 金 額 標(biāo) 準 . B.品種數(shù)量標(biāo)準 C. 質(zhì) 量 標(biāo) 準 D.產(chǎn)地

8、標(biāo)準 20. 某 股 份有限公司發(fā)行認股權(quán)證籌資，規(guī)定每張認股權(quán)證可按10元認購1股普通股票。公司普通股票每股市價是20元。該公司認股權(quán)證理論價值( A ) A. 1 0 元 B.2 0元 C. 1 元 D. 15元 二 多項選擇題 1 下列( ABCD) 說法是正確的。 A.企業(yè)的總價值 V與預(yù)期的報酬成正比 B.企業(yè)的總價值 V與預(yù)期的風(fēng)險成反比 C.在風(fēng)險不變時， 報酬越高， 企業(yè)總價值越大 D.在風(fēng)險和報酬達到最佳平衡時， 企業(yè)總價值越大 2 下列說法中正確的是( AB ) A.一年中計息次數(shù)越多， 其終值就越大

9、B.一年中計息次數(shù)越多， 其現(xiàn)值越小 C.一年中計息次數(shù)越多， 其終值就越小 D. 一年中計息次數(shù)越多， 其現(xiàn)值就越大 3. 風(fēng)險報酬包括( BCD A.通貨膨脹補償 B .違約風(fēng)險報酬 C .流動性風(fēng)險報酬 D. 期限風(fēng)險報酬 4 . 凈現(xiàn)值和凈現(xiàn)值率在( AD) ， 清況下會產(chǎn)生差異。 A.初始投資不一致時 B .營業(yè)現(xiàn)金流不一致時 C .終結(jié)現(xiàn)金流不一致時 D .現(xiàn)金流人的時間不一致時 5 . 期間費用主要包括( ACD) A.財務(wù)費用 B .生產(chǎn)費用 C 營業(yè)費用 D 管理費用 6 . 資本金按照投資

10、主體分為( ABCD) A.法人投入資本金 B .國家投人資本金 C個人投人資本金 D 外商投人資本金 7 . 二十世紀七、 八十年代后出現(xiàn)了一些新的資本結(jié)構(gòu)理論， 主要有( BCD) A.MM資本結(jié)構(gòu)理論 B .代理成本理論 C .啄序理論 D .信號傳遞理論 8 .激勵因素主要有管理激勵、 政治成本激勵或其它激勵。管理激勵包括( AB) A .工薪和分紅的誘惑 B .被解雇和晉升的壓力 C .院外游說 D .資方與勞方討價還價的工具 9 .按流動負債的形成情況為標(biāo)準， 分成( CD ) A.應(yīng)付金

11、額確定的流動負債 B.應(yīng)付金額不確定的流動負債 C然性流動負債 D為性流動負債 10 .公司并購支付方式進一步細分為( ABCD) A .以現(xiàn)金并購資產(chǎn) B .以現(xiàn)金并購股票 C .以股票并購股票 D 以股票并購資產(chǎn) 11.與獨資企業(yè)和合伙企業(yè)相比，股份有限公司具有以下優(yōu)(ABCD) A. 責(zé)任有限 B.續(xù)存性 C. 可 轉(zhuǎn) 讓性 D.易于籌資 12.按照企業(yè)經(jīng)營業(yè)務(wù)發(fā)生的性質(zhì)將企業(yè)一定時期內(nèi)產(chǎn)生的現(xiàn)金流量歸納為( ACD ) A.企業(yè)經(jīng)營活動產(chǎn)生的現(xiàn)金流量 B.股 利 分配過程中產(chǎn)生的現(xiàn)金

12、流量 C.投資活動中產(chǎn)生的現(xiàn)金流量 D.籌資活動中產(chǎn)生的現(xiàn)金流量 13.投資組合的期望報酬率由( CD )組成。 A. 預(yù) 期 報酬率 B.平均報酬率 C. 無 風(fēng) 險報酬率 D.風(fēng)險資產(chǎn)報酬率 14.資本預(yù)算的基本特點是( ABC ) A. 投 資 金額大 B.時間長 C. 風(fēng) 險 大 D.收益高 15.財務(wù)預(yù)算的編制，按照預(yù)算指標(biāo)與業(yè)務(wù)量的變動關(guān)系，可分為( CD ) A. 增 量 預(yù)算 B.滾動預(yù)算 C. 固 定 預(yù)算 D.彈性預(yù)算 16.股票按股東權(quán)利和義務(wù)

13、分為和( CD ) A. 國 家 股 B.法人股 C. 普 通 股 D.優(yōu)先股 17.資本成本從絕對量的構(gòu)成來看，包括( ABCD ) A. 融 資 費用 B.利息費用 C. 籌 資 費用 D.發(fā)行費用 18.公司利潤分配應(yīng)遵循的原則是( ABCD ) A. 依 法 分配原則 B. 長 遠 利益與短期利益結(jié)合原則 C. 兼 顧 相關(guān)者利益原則 D. 投 資 與收益對稱原則 19.公司持有一定數(shù)量的現(xiàn)金，主要基于下列動機( ABCD ) A. 交 易 的動機 B. 預(yù) 防 的動機 C. 投 機 的動機 D

14、. 補 償 性余額的動機 20.企業(yè)并購的動機主要包括( ABD ) A. 增 強 競爭優(yōu)勢 B.尋求企業(yè)發(fā)展 C. 符 合 國際潮流 D.追求企業(yè)價值最大化 三、 判斷題( 只需判斷正誤， 無需改正。每題 1 分. 共1 0 分) 1為企業(yè)的價值與預(yù)期的報酬成正比， 與預(yù)期的風(fēng)險成反比， 因此企業(yè)的價值只有在報最大風(fēng)險最小時才能達到最大。(錯) 2 . 復(fù)利的終值與現(xiàn)值成正比， 與計息期數(shù)和利率成反比。(錯) 3 . 并非風(fēng)險資產(chǎn)承擔(dān)的所有風(fēng)險都要予以補償， 給予補償?shù)闹皇欠窍到y(tǒng)風(fēng)險。(錯) 4 . 在互斥選擇決策中， 凈現(xiàn)值法有時會作出錯誤的決策， 而內(nèi)部

15、報酬率法則一般會得出正確的結(jié)論。(錯) 5 . 主營業(yè)務(wù)和其他業(yè)務(wù)收入的劃分標(biāo)準， 一般以營業(yè)額的大小予以確定。(錯) 6 一 般而言， 債券的票面利率越高， 發(fā)行價格就越高; 反之， 就越低。(對) 7 資本成本既包括貨幣的時間價值， 又包括投資的風(fēng)險價值。(對) 8 . M M模型認為， 在任何條件下， 現(xiàn)金股利的支付水平與股票的價格無關(guān)。(錯) 9 . 證券轉(zhuǎn)換成本與現(xiàn)金持有量的關(guān)系是: 在現(xiàn)金需要量既定的前提下， 現(xiàn)金持有量越少，行證券變現(xiàn)的次數(shù)越多， 相應(yīng)的轉(zhuǎn)換成本就越大。(對) 10 .現(xiàn)金比率是評價公司短期償債能力強弱最可信的指標(biāo)， 其主要作用在于評價公司最壞情況

16、下的短期償債能力?，F(xiàn)金比率越低， 公司短期償債能力越強， 反之則越低。(錯) 11.在 個 人 獨資企業(yè)中，獨資人承擔(dān)有限責(zé)任。( 錯 ) 12.普通 年 金終值是指每期期末有等額的收付款項的年金。(錯 ) 13. 風(fēng)險 和 收益存在著一定的同向變動關(guān)系，風(fēng)險越高，收益也就越高。( 對) 14. 資本 預(yù) 算的非貼現(xiàn)現(xiàn)金流量指標(biāo)是考慮了貨幣時間價值的指標(biāo)。( 錯 ) 15.對 于 業(yè) 務(wù)量經(jīng)常變動或變動水平難以準確預(yù)期的公司，一般適用固定預(yù)算。( 錯) 16.B 股 、H股、N股是專供外國和我國港、澳、臺地區(qū)的投資者買賣的，以人民幣標(biāo)明票面價值但以外幣認購和交易的股票。（錯)

17、 17. M M 資本結(jié)構(gòu)理論的基本結(jié)論可以簡要地歸納為公司的價值與其資本結(jié)構(gòu)無關(guān)。( 錯 ) 18.股票回購是帶有調(diào)整資本結(jié)構(gòu)或股利政策目的一種投資行為。( 錯 ) 19.激 進 型 資本組合策略，也稱冒險型(或進取型)資本組合策略，是以短期負債來融通部分恒久性流動資產(chǎn)的資金需要。( 對 ) 20. 營 運 能力不僅決定著公司的償債能力與獲利能力，而且是整個財務(wù)分析工作的核心點所在。( 對 ) 四、 計算分析題 1 某人現(xiàn)年31歲，從現(xiàn)在起至60歲退休，應(yīng)每年儲蓄多少元，才能使他在退休后至80歲止，每年能提取5000元現(xiàn)金?( 假定年利率8 %) 1

18、 答案: 首先求出退休后的2 0 年間( ( 6 1 歲至8 0 歲) 每年提取5000元的現(xiàn)值: P= A X ( P / A, 8 %, 2 0 ) = 5000 X 9.8181 二49090.50元 然后計算從現(xiàn)在起至退休的30年間( 3 1 歲至6 0歲) ，每年應(yīng)儲蓄多少元，才能在退休時積聚49090.50元。 A二 F / ( F / A, 8 %, 3 0 ) 二 49090.5 0/ 113.28 = 433.36元 即每年應(yīng)儲蓄 433.36元。 2 .設(shè)某公司在生產(chǎn)中需要一種設(shè)備， 若自己購買， 需支付設(shè)備買入價120000 元，

19、 該設(shè)備使用壽命為10年， 預(yù)計殘值率5 %; 公司若采用租賃方式進行生產(chǎn)， 每年將支付20000元的租賃費用， 租賃期為10 年， 假設(shè)貼現(xiàn)率10%，所得稅率40%。要求:作出購買還是租賃的決策。 系數(shù)表 1 元復(fù)利終值系數(shù) n 5 % 6 % 20 2.6533 3.2071 28 3.9201 5.1117 1 元復(fù)利現(xiàn)值系數(shù) n 10% 12% 5 0.6209 0.5674 10 0.3855 0.3220 1元年金終值系數(shù)表 n

20、 6 % 8 % 10 13.181 14.487 26 68 .528 95.339 30 79.058 113.28 1元年金現(xiàn)值系數(shù) n 4% 8% 10% 12% 5 4.4518 3.9927 3.7903 3.6048 10 8.1109 6.7101 6.1446 5.6502 12 9.3851 7.5361 6.8137 6.1944 2 解:

21、 ( 1 ) 購買設(shè)備: 設(shè)備殘值價值=1 2 0 ; 年折舊額=(120000一6000)/10=11400元 因計提折舊稅負減少現(xiàn)值: 11400 X 40%X ( P / A，100 a ，10) =11400 X40%X6.1446=28019.38 設(shè)備殘值價值現(xiàn)值: 6000 x( P / F, 1 0 %，1 0 ) = 6000 X 0.3855二20323 (元) 合計: 89667.62 ( 元) ( 2 ) 租賃設(shè)備: 租賃費支出，20OOO X( P / A, 1 0 %, 1 0 ) =20000 X6.1446

22、122 892= ( 元) 因支付租賃費稅負減少現(xiàn)值: 20000X 4 000X( P / A, 10%，10 ) 二2 0 0 0 0X 40%X 6.1 4 4 6 =49156.8 ( 元) 合計:73735.2 ( 元) 因租賃設(shè)備支出73735.2元小于購買設(shè)備支出89667.62 元，所以應(yīng)采取租賃設(shè)備的方式. 3 .某公司擬籌資 500萬元，現(xiàn)有甲、乙兩個備選方案如下表: 籌資方式 甲方案 乙方案 籌資金額 資本成本 籌資金額 資本成本 長期借款 80 7 %

23、 110 7.5 % 公司債券 120 8.5 % 4 0 8 % 普通股 300 14% 350 14 % 合 計 500 500 試問該公司應(yīng)該選擇哪個方案為佳? 3 . 甲方案的加權(quán)平均資本成本為: K1=WdK d +We K c +Wb K 6 =8 0 / 5 0 0 X 7 %+1 2 0 / 5 0 0 X 8 . 5 +3 0 0 / 5 0 0 X 1 4 % 二

24、1 1 . 5 6 % 乙方案的加權(quán)平均資本成本為: K 2 =Wd K d +We K e +W b K b =1 1 0 / 5 0 0 X 7 . 5 %十4 0 / 5 0 0 X 8 %十3 5 0 / 5 0 0 X 1 4 % 二1 2 . 0 9 % 甲方案成本低于乙方案， 故甲方案優(yōu)于乙方案。 4 .S公司有下列庫存資料: ①每次訂貨成本為1 0 0元; ②年銷售量為8 1萬單位; ③進貨單價為1 0 元; ④儲存成本為商品進貨價格的2 0 %。 試求: ( 1 ) Q為多少?( 2 ) 公司每年須訂貨幾次?( 3

25、) 計算總庫存成本。 系數(shù)表 1 元復(fù)利終值系數(shù) n 5 % 6 % 20 2.6533 3.2071 28 3.9201 5.1117 1 元復(fù)利現(xiàn)值系數(shù) n 10% 12% 5 0.6209 0.5674 10 0.3855 0.3220 1元年金終值系數(shù)表 n 6 % 8 % 10 13.181 14.487 26 68 .528 95.339 30 79.058

26、 113.28 1元年金現(xiàn)值系數(shù) n 4% 8% 10% 12% 5 4.4518 3.9927 3.7903 3.6048 10 8.1109 6.7101 6.1446 5.6502 12 9.3851 7.5361 6.8137 6.1944 4 . 由題已知: E二 1 0 0 元, S=8 1 0 0 0 0 件 ,P=1 0 元,C=2 0 % ,K=P C =2 元 (1) Q二 (2)N = S/ Q’二81

27、0 000/9 000= 90次 (3) TC=ES/Q+ KQ/2=100810 000/9 000十29 000/2=18 000元 5.王 先 生 今年60歲，最近剛退休。退休后他沒有退休金，他打算自己籌集退休金。最近他與某人壽保險公司簽訂了一份養(yǎng)老保險合同。合同規(guī)定:在他有生之年，保險公司每年都向他支付相等金額的款項。而他必須事先向保險公司支付一筆錢。根據(jù)測算，預(yù)計王先生還能活20年，保險公司將這一時間作為計算保險費的基礎(chǔ)，而不管王先生實際能否活20年。 問 題 : (1) 如 果 保險公司采用4%的年利率，為得到每年年末的100 00元資金，王先生必須在開始時支付多少錢給保險

28、公司? (2) 如 果 保險公司采用8%的年利率，為在每年年末得到100 00元的資金，王先生必須在開始時支付多少錢給保險公司? (3) 若 王 先生現(xiàn)將400 00元支付給保險公司，在保險公司使用4%的年利率時，王先生在以后的每年能得到多少錢? 5 答：（1）年利率4%，王先生必須在開始時支付給保險公司的資金為： 10 000（P/A，4%，20）=10 00013.5903=135 903（元） （2）年利率8%，王先生必須在開始時支付給保險公司的資金為： 10 000（P/A，8%，20）=10 0009.8181=98 181（元） （3）利率為4%時，

29、王先生每年得到的資金為： 40 000（P/A，4%，20）=40 00013.5903=2943.28（元） 6.某 公 司 為生產(chǎn)某種新產(chǎn)品，擬投資總額5000 00元，預(yù)計當(dāng)年投產(chǎn)，每年可獲得利潤 45 000元，投資項目壽命期為10年，該企業(yè)資金成本為10%. 要求 :(1 )計算每年的現(xiàn)金凈流人量; (2 )計 算 該項目的凈現(xiàn)值; (3 )根 據(jù) 計算判斷該投資項目是否可行。 6 答：（1）每年的現(xiàn)金流入量變45 000+500 00010=95 000（元） （2）凈現(xiàn)值勤=95 000（P/A，10%，10）-500 000

30、 =95 0006.1446-500000 =83 737（元） (3)由于凈現(xiàn)值大于零，說明投資收益總和大于投資總額，該投資方案可行。 7.陽光 公 司固定成本總額為60萬元，變動成本率60%，在銷售額為500萬元時，息稅前 利潤為80萬元。該公司全部資本為750萬元，債務(wù)資本比例為0.4，債務(wù)利率為12%，所得稅率33%。試計算陽光公司: (1 )營 業(yè) 杠桿系數(shù); (2 )財 務(wù) 杠桿系數(shù); (3) 聯(lián) 合 杠桿系數(shù)。 7 答案:(1)營業(yè)杠桿系數(shù)=(500一500 X 60%)/(500一500 X 60%一60) =1. (2)財務(wù)杠

31、桿系數(shù)=80/(80-750 X0.4 X12%)=1.8 (3)聯(lián)合杠桿系數(shù)=1.43 X 1 .8 =2.5 74 8. 紅星 公 司全年需要甲零件48 00件，每件采購成本20元，每訂購一次的訂貨成本為400 元，每件年儲存成本為1.5 元。假設(shè)零件不會短缺，試計算: (1) 甲 零 件的經(jīng)濟進貨批量; (2) 經(jīng) 濟 進貨批量下的總成本; (3) 經(jīng) 濟 進貨批量的平均占用資金; (4) 年 度 最佳進貨批次。 系 數(shù) 表 1元復(fù)利終值系數(shù) 1元復(fù)利現(xiàn)值系數(shù) n 5% 6% n 10 % 12% 20 2.6533

32、 3.2071 5 0. 6209 0.5674 28 3.9201 5.1117 10 0.3855 0.3220 1元年金終值系數(shù)表 1元 年 金 現(xiàn) 值 系數(shù) n 6% 8% n 4% 8% 10% 12% 10 13.181 14.487 5 4.4518 3.9927 3.7903 3.6048 28 68.528 95.339 10 8.1109 6.7101 601446 5.6502 3

33、0 79.058 113.28 12 903851 7.5361 6.8137 6.1944 20 13.5901 9.8181 8.5136 7.4694 8.答:(1)甲零件的經(jīng)濟進貨批量 (2)進貨批量下的總成本 (3)經(jīng)濟進貨批量的平均占用資金 1 600 X 20/2“16 000(元) (4)

34、年度最佳進貨批次 4 800/1 600=3(次) 請您刪除一下內(nèi)容，O(∩_∩)O謝謝！?。?015年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the seven-day Chinese請您刪除一下內(nèi)容，O(∩_∩)O謝謝！??！National Day holiday could be the best oc

35、casion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you

36、travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and accommodation prices, with the possibility that there will be no rooms a

37、vailable. It is also common that youllwait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the week-long holiday in October. Traveling during this period is a ma

38、tter that needs thorough preparation. If you are short on time to plan the upcoming "Golden Week" it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is ever

39、lasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the recommended travelling route, "China Inner Mongolia Arxan — Hailar — Manzhouli". It is also the joint of the four prai

40、ries across the Sino-Mongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of gorge

41、ous colors all the year round -- the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far ea

42、stern area of Inner Mongolia Autonomous Region. Its full name "Haren Arxan" means "hot holy water" in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It

43、is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the countrys largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autum

44、n of Arxan. It is definitely the best with brightly-colored scenery full of emotions. Autumn in the northern part of the country comes earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbu

45、gs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drown

46、ed in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as its time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If itr

47、ains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Fes

48、tival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sister-in-law. But she disliked and abused him, and

49、the boy was forced to leave home with only an old cow for company. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a s

50、killed seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly

51、forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulangs misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in

52、 baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge ac

53、ross the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BC-AD 220). Traditionally, people would look

54、up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as th

55、e "Begging for Skills Festival" or "Daughters Festival." In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women

56、also pray for finding a good husband in the future. And the newly married women pray to become pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Man

57、y modern Chinese, particularly youngsters, seem to know more about St Valentines Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their home-grown day for lovers. Even Qixi is nowadays referred to as the "Chinese Valentines Day."

58、 More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on which day Qixi fal

59、ls. There are ready reminders dotted about, in the form of big ads saying "Sales on Chinese Valentines Day!" in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. A large-scale of exhibit

60、ion on the Silk Road opened to the public in the National Museum on Thursday. The exhibition displays more than 400 treasures from Shaanxi province, Gansu province and 14 other regions. It is largest scale exhibition that shows the history of the Silk Road in recent years. AsAPECis going on in Beiji

61、ng, the exhibit aims to show the world this brilliant section of history. The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent. It connected the West and East by linking traders, merchants, pilgrims, mon

62、ks, soldiers, nomads, and urban dwellers from China and India to the Mediterranean Sea during various periods of time. I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here. We became colleagues. And there was nothing special happening during tha

63、t year. He was just a kind and humble brother graduated from the same college as me. But we did not know each other till he became my colleague and his office desk was just in front of me. There was only a glass between us. So actually we could see each other when we both look up. But it is not the

64、main reason that really draws us close. How we become close to each other was something seems quite natural. We went out to play badminton with other colleagues and we sometimes chatted for a while. He is a man of few words but somehow sometimes will say something really humorous. Then one day, to m

65、y great surprise, I found a pot of beautiful flower on my desk. It was just the flower I had talked about with my colleague the other day, and I thought it was her who put the flower there. But the truth is not. It was the humble guy sitting in front of me. He just simply said ,”well, I caught sight

66、 of this flower and thought that it’s beautiful and you may like it”. I wonder why I was moved because of these simple words and present. Maybe it is the sincerity and the true self that impress me. I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there. Then later on, there were some little surprises once in a while. Once, there was something wrong with my drawer and I