问题 单项选择题

已知某项目投产第1年的销售收入为31389万元,销售税金与附加为392万元,固定成本为10542万元,可变成本为9450万元,销售收人与成本费用均采用不含税价表示,该项目设计生产能力为100t,则盈亏平衡点()。

A.BEP生产能力利用率为48.9%;BEP产量为48.9t

B.BEP生产能力利用率为51.1%;BEP产量为51.1t

C.BEP生产能力利用率为53%;BEP产量为60t

D.BEP生产能力利用率为53%;BEP产量为61t

答案

参考答案:A

解析:

该项目的BEP生产能力利用率=年固定成本/(年营业收入-年可变成本-年营业税命及附加)=10542/(31389-9450-392)×100%=48.9%;BEP产量=年固定成本/(单位产品价格-单位产品可变成本-单位产品营业税金及附加)=10542/(31389/100-9450/ 100-392/100)=48.9t。

多项选择题
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七选五

                                                            Crossroads International

     1. How does Crossroads work?

     Crossroads is a resource network.We take goods Hong Kong doesn't want and give them to people

who badly need them.We collect those goods and give them out in the welfare arena (福利院) in Hong

Kong, Mainland China, elsewhere in Asia, Eastern Europe and Africa. __  1____

     2. Who do we help?

     __   2    __  They are grassroot groups who have seen a need and tried to meet it.They can't get the

job done without backup, though, so our task is to help them do their task.Our warehouse is full of goods, from computers to high chairs, clothing to books, stationery to medical provision, cupboards to dining sets.They send us a list of their needs and we try to match it with the resource we have in stock.

     3.  __   3   __  

     Crossroads itself also operates on a low budget.We do not buy the goods we send.They are donated. __   4   __   Nobody in our organization receives a salary.Even our fulltime staff work on a voluntary

basis.

      Those that donate goods and services:

     ●Factories                       ●Manufacturers

     ●Hospitals                       ●Hotels

     ●Educational Institutions  ●Householders

     ●Transport Companies    ●Offices

     ●Other Charities

     __    5    __  While we receive large quantities of goods and there is never a short supply of requests

for them, we are always in need of hands to help sort and prepare them for shipping.

     A.One resource that we are always in need of is people.

     B.So Crossroads is just that: a Crossroads between need and resource.

     C.What can I do?

     D.The welfare agencies we help do not run on large budgets.

     E.How do we operate?

     F.All volunteer work is done at our warehouse.

     G.Similarly, rather than raising funds for freight (货运), we ask transport companies to donate their

services.