A defeat of the pro-Moscow candidate, Prime Minister Viktor Yanukovych, would humiliate the Kremlin one year after another former Soviet Republic, Georgia, slipped from its influence, according to observers and political analysts.
The Ukrainian upheaval echoes what happened in Georgia, where protests over vote rigging led to the resignation of a Moscow-linked President and a landslide victory of a young, Western-educated and Western-oriented leader.
For Moscow, the stakes are even higher in Ukraine. Unlike Georgia, Ukraine shares close ethnic and linguistic ties with Russia; Kiev, Ukraine's capital, is the cradle of the Russian culture and the ancient capital of the first Russian state.
President Vladimir V. Putin of Russia wants to forge a closer union between three Slavic nations Russia, Ukraine, and tiny, authoritarian Belarns and Ukraine is key to the plan, Russian businesses have major interests in Ukraine, which borders Russia to the west. The Russian military also wants to have Ukraine as an ally over which it can hold sway, not as a potential NATO participant, the analysts said.
As other former republics turned away from Russia, Moscow "gets the feeling that Ukraine is its closest ally, with a symbolic significance," said Marsha Lipman of the Carnegie Moscow Center. "Russia has given itself a goal of getting a controllable Ukraine. I'm afraid it won't happen."
Putin quickly congratulated Yanukovych following Sunday's vote, which pitted the prime minister against opposition leader Viktor Yushchenko. But Western observers reported voting fraud, and hundreds of thousands of Ukrainians rallied in protest.
"If the crisis lasts, .it will become a potential source of problems for Russia's relations with the West," said Alexander Pikayev, an independent politica! analyst in Moscow "Russia will have to share responsibility for the acute political crisis."
The Kremlin had come out early and strongly for Yanukovych before the election. Putin traveled twice to Ukraine, ahead of each round of voting. To support the official purpose of his first visit, attending anniversary celebrations of Ukraine's liberation from the Nazis in World War Ⅱ, the festivities were rescheduled for 10 days earlier than the actual date.
Since the vote, the Kremlin's propaganda machine has been in full swing. Russia's Channel One television, controlled by the Kremlin like all other major networks accused the Ukrainian opposition of breaking the law by declaring Yushehenko the rightfully elected President.
In his prime-time show, television commentator Mikhail Leontyev compared the Ukrainian opposition to Middle Eastern militants. "But this is not the Gaza Strip, and the chaos cannot go on indefinitely," he said, warning that protest strikes would only hurt ordinary people.
Russian television also aired reports on the anniversary of Georgia's "Rose Revolution" on Tuesday, saying the country was steeped in misery and poverty a year after the fall of the old government. Russian independent newspapers, however, which reach only a fraction of the TV audience, wrote about a different Georgia the same day telling how happy Georgians had decorated shop windows and restaurants with roses to celebrate.
Many Russians view Ukraine's powerful opposition as a kind of force that has disappeared in Russia under the increasingly authoritarian Putin administration.
Russia has not had a seriously contested presidential election since 1996, when Boris Yeltsin narrowly defeated a Communist challenger. The political opposition here is fractured and marginalized, ousted from parliament in last year's balloting closely directed by th
A.all of the former Soviet Republics betrayed Russia except Ukraine
B.Ukraine is the key to Putin's political plan
C.Ukraine is unlike Georgia in many aspects
D.Ukraine weighs more for its close link with Russia
第1题
某企业2008年被评估时,基本情况如下:
(1)该企业未来5年预期净利润分别为100万元、110万元、120万元、120万元和130万元;
(2)该企业适用的所得税税率为25%;
(3)据查,评估基准日社会平均收益率为9%,无风险报酬率为4%,被评估企业所在行业的基准收益率为9%,企业所在行业的平均风险与社会平均风险的比率(β)为1.2;
(4)该企业长期负债占投资资本的50%,平均长期负债利率为6%,未来5年中年平均长期负债利息额为20万元,年流动负债利息额为10万元;
(5)被评估企业生产经营比较平稳,将长期经营下去。
要求:试用年金法评估该企业的投资资本价值。
第2题
某企业2008年被评估时,基本情况如下:
(1)该企业未来5年预期利润总额分别为100万元、110万元、120万元、120万元和130万元,从第6年开始,利润总额将在第5年的基础上,每年比前一年度增长2%;
(2)该企业适用的所得税税率为25%;
(3)据查,评估基准日社会平均收益率为9%,无风险报酬率为4%,被评估企业所在行业的基准收益率为9%,企业所在行业的平均风险与社会平均风险的比率(β)为1.2;
(4)被评估企业生产经营比较平稳,将长期经营下去。
要求:试评估该企业的净资产价值。
第3题
某企业2007年被评估时,基本情况如下:
(1)该企业未来5年预期净利润分别为100万元、110万元、120万元、120万元和130万元;
(2)该企业适用的所得税税率为33%;
(3)据查,评估基准日社会平均收益率为9%,无风险报酬率为4%,被评估企业所在行业的基准收益率为9%,企业所在行业的平均风险与社会平均风险的比率(β)为1.2;
(4)该企业长期负债占投资资本的50%,平均长期负债利息为6%,未来5年中年平均长期负债利息额为20万元,年流动负债利息额为10万元;
(5)被评估企业生产经营比较平稳,将长期经营下去。
要求:试用年金法评估该企业的投资资本价值。
第4题
某企业2007年被评估时,基本情况如下:
(1)该企业未来5年预期利润总额分别为100万元、110万元、120万元、120万元和130万元,从第6年开始,利润总额将在第5年的基础上,每年比前一年度增长2%;
(2)该企业适用的所得税税率为33%;
(3)据查,评估基准日社会平均收益率为9%,无风险报酬率为4%,被评估企业所在行业的基准收益率为9%,企业所在行业的平均风险与社会平均风险的比率(β)为1.2;
(4)被评估企业生产经营比较平稳,将长期经营下去。
要求:试评估该企业的净资产价值。
第5题
(三)
某被评估企业,基本情况如下:
(1)该企业未来5年预期利润总额分别为100万元、110万元、120万元、120万元和130万元,从第6年开始,利润总额将在第5年的基础上,每年比前一年度增长2%。
(2)该企业适用的所得税税率为25%。
(3)据查,评估基准日社会平均收益率为9%,无风险报酬率为4%,被评估企业所在行业的基准收益率为9%,企业所在行业的平均风险与社会平均风险的比率(β)为1.2。
(4)被评估企业生产经营比较平稳,将长期经营下去。
要求:
试评估该企业的净资产价值。
第6题
某企业2008年被评估时,基本情况如下:
(1)该企业未来5年预期利润总额分别为l00万元、110万元、120万元、120万元和130万元,从第6年开始,利润总额将在第5年的基础上,每年比前一年度增长2%;
(2)该企业适用的所得税税率为25%;
(3)据查,评估基准日社会平均收益率为9%,无风险报酬率为4%,被评估企业所在行业的基准收益率为9%,企业所在行业的平均风险与社会平均风险的比率(β)为1.2;
(4)被评估企业生产经营比较平稳,将长期经营下去。
要求:试评估该企业的股东全部权益价值。
第7题
某被评估企业基本情况如下:
(1)该企业未来5年预期净利润分别为:100万元、120万元、140万元、150万元、160万元。
(2)该企业适用的所得税税率为33%。
(3)据查,评估基准日社会平均收益率为8%,无风险报酬率为4%,被评估企业所在行业的基准收益率为7%,企业所在行业的平均风险与社会平均风险的比率(β)为1.5。
(4)该企业长期负债占投资资本的50%,平均长期负债利息为6%(税后),未来5年中年平均长期负债利息额为20万元,年流动负债利息额为10万元。
(5)被评估企业生产经营比较平稳,将长期经营下去。
试用年金法评估该企业的投资资本价值。
第8题
某被评估企业基本情况如下:
(1)该企业未来5年预期利润总额分别为:100万元、120万元、140万元、150万元、160万元;从第6年开始,利润总额将在第5年的基础上,每年比前一年度增长2%。
(2)该企业适用的所得税税率为33%。
(3)据查,评估基准日社会平均收益率为8%,无风险报酬率为4%,被评估企业所在行业的基准收益率为7%,企业所在行业的平均风险与社会平均风险的比率(β)为1.5。
(4)被评估企业生产经营比较平稳,将长期经营下去。
试评估该企业的净资产价值。
第9题
某被评估企业基本情况如下:
(1)该企业未来6年预期净利润分别为100万元、120万元、150万元、160万元、180万元、200万元。
(2)企业适用所得税税率33%。
(3)评估基准日社会平均收益率为10%,无风险报酬率为5%,被评估企业所在的行业基准收益率为10%,企业所在行业的平均风险与社会平均风险的比率(β)为2。
(4)该企业长期负债占投资成本的50%,平均长期负债利息为5%,未来6年中年平均长期负债利息额为25万元,年流动负债利息额为10万元。
(5)被评估企业生产经营稳定,将长期经营下去。
试用年金法评估该企业投资的资本价值
第10题
某被评估企业,基本情况如下:
1.该企业未来6年预期净利润分别为100万元、120万元、140万元、150万元、160万元、180万元;
2.企业适用所得税税率33%;
3.评估基准日社会平均收益率为10%,无风险报酬率为5%,被评估企业所在的行业基准收益率为10%,企业所在行业的平均风险与社会平均风险的比率(β)为2.0;
4.该企业长期负债占投资成本的50%,平均长期负债利息为5%,未来6年中年平均长期负债利息额为25万元,年流动负债利息额为10万元;
5.被评估企业生产经营稳定,将长期经营下去。
试用年金法评估该企业投资的资本价值。
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