问题 问答题 案例分析题

戊公司生产和销售E、F两种产品,每年产销平衡。为了加强产品成本管理,合理确定下年度经营计划和产品销售价格,该公司专门召开总经理办公会进行讨论。相关资料如下:

资料一:2014年E产品实际销售量为3680件,生产实际用工为7000小时,实际人工成本为16元/小时。标准成本资料如下图所示:

E产品单位标准成本

资料二:F产品年设计生产能力为15000件,2015年计划生产12000件,预计单位变动成本为200元,计划期的固定成本总额为720000元。该产品适用的消费税税率为5%,成本利润为20%。

资料三:戊公司接到F产品的一个额外订单,意向订购量为2800件,订单价格290元/件,要求2015年内完工。

要求:

根据资料二,如果2015年F产品的目标利润为150000元,销售单价350元,假设不考虑消费税的影响。计算F产品保本销售量和实施目标利润的销售量。

答案

参考答案:

保本销售量=4800件;实施目标利润的销售量=4900件

阅读理解

阅读理解。

     Every morning, the newspaper chief editor (主编) holds a meeting with the reporters. They discuss the

main events(事件) of the day. Reporters are then sent to cover the events.

     As soon as the reporters know what to write about, they get down to work. They telephone people and

fix a time for a face-to-face interview with them. Sometimes they do telephone interviews. Checking

information is very important. They go to the newspaper's own library to look up any information that they

need. This is called "doing one's homework".

     At the same time, the picture editor decides which photographs will be used for the next day's paper.

All the people who work on a newspaper must be able to work fast. Reporters have to stop working on one

story and start working at once on the important new one. They must find out the new information as quickly

as possible. Later in the day, everything is put together at the news desk. Reporters return, type their stories

into the computer and hand them to the editor.

     The chief editor decides which will be the most important story on the front page. Sometimes this will

have to be changed if something more important happens late in the day. Other editors read the stories which

the reporters have written and make any necessary changes.

      Finally, there is no more time left for adding new stories, and the time for printing (印刷) the newspaper

has come. This is done on fast-moving printing machines. The newspapers are then delivered (发送) by

truck, plane or rail. Speed is important. People want to buy the latest newspaper, nobody wants to buy

yesterday's.

1. What is the work in a newspaper office like? [ ]

A. Interesting and confusing.

B. Important and patient.

C. Particular and necessary.

D. Fast and busy.

2. According to the passage, the right order for a reporter's work is _____.

   a. writing stories b. doing interviews c. joining in a discussion

   d. doing homework e. handing stories to the editor [ ]

A. cbade

B. cdeab

C. cbdae

D. cadbe

3. The front page contents (内容) are decided by _____. [ ]

A. the importance of the events

B. how well the stories are written

C. the knowledge of the chief editor

D. whether they are the latest 

4. Word editors' work is to _____. [ ]

A. help the chief editor with the morning discussion

B. decide when and how the papers can be printed

C. read the stories and make necessary changes

D. get together information from reporters and photographers

5. The best title for this passage is "_____". [ ]

A. How a newspaper is produced

B. How newspapers are delivered

C. What kind of papers readers like

D. Whose work is more important

单项选择题