问题 单项选择题

关于用生产能力利用率来表示的盈亏平衡点,下列说法正确的是()。

A.生产能力利用率盈亏平衡点越高,项目抗风险能力越低

B.生产能力利用率盈亏平衡点越低,项目抗风险能力越弱

C.生产能力利用率盈亏平衡点越高,项目的生产效率越高

D.其计算公式是设计生产能力与盈亏平衡点产量之比

答案

参考答案:A

解析:

盈亏平衡分析实际上是—种特殊形式的临界点分析。进行这种分析时,将产量或者销售量作为不确定因素,求取盈亏平衡时临点所对应产量或者销售量。盈亏平衡点越低,表示项目适应市场变化的能力越强,抗风险能力也越强。盈亏平衡点常用生产能力利用率或者产量表示。

单项选择题
单项选择题

Who won the World Cup 1994 football game What happened at the United Nations How did the critics like the new play (1) an event takes place, newspapers are on the streets (2) the details. Wherever anything happens in the world, reporters are on the spot to (3) the news.
Newspapers have one basic (4) , to get the news as quickly as possible from its source, from those who make it to those who want to (5) it.
Radio, telegraph, television, and (6) inventions brought competition for newspaper. So did the development of magazines and other means of communication. (7) , this competition merely spurred the newspapers on. They quickly made use of the newer and faster means of communication to improve the (8) and thus the efficiency of their own operations. Today more newspapers are (9) and read than ever before. Competition also led newspapers to branch out into many other fields. Besides keeping readers (10) of the latest news, today’s newspapers (11) and influence readers about politics and other important and serious matters. Newspapers influence readers’ economic choices (12) advertising. Most newspapers depend on advertising for very (13) .
Newspapers are sold at a price that (14) even a small fraction of the cost of production. The main (15) of income for most newspapers is commercial advertising. The (16) in selling advertising depends on a newspaper’s value to advertisers. This (17) in terms of circulation. How many people read the newspaper
Circulation depends (18) on the work of the circulation department and on the services or entertainment (19) in a newspaper’s pages. But for the most part, circulation depends on a newspaper’s value to readers as a source of information (20) the community, city, county, state, nation, and world—and even outer space.

[A] however [B] And [C] Therefore[D] Furthermore