某企业只生产一种产品且产销平衡。该产品上年的销售量为20000件，单价为1200元，单位变动成本为1000元，年固定成本总额为1000000元。
要求：
(1)计算该企业上年实现的利润额。
(2)计算该企业上年保本销售量。
(3)假设本年该企业销售量与成本均不变，计算保本售价是多少
(4)如果该企业的产品市场发生了变化，本年需降价5%才能维持上年的销量水平。则企业要达到上年的利润水平，单位变动成本应降低到多少(假设固定成本不变)
参考答案：(1)利润=单价×销售量-单位变动成本×销售量-固定成本
=(1200-1000)×20000-1000000
=3000000(元)
(2)保本销售量=
=
=5000(件)
(3)保本单价=
=
=1050(元)
(4)单位变动成本
=单价-
=1200×(1-5%)-
=940(元)
| 完成对话。 | |
| Jenny: So, Betty, what does your father do? Betty: 1 Jenny: Do you want to be a policewoman? Betty: Oh, yes. 2 but it’s also an exciting job. Jenny, your father is a bank clerk, right? Jenny: 3 Sam: Do you want to be a bank clerk, too? Jenny: No, not really. I want to be a reporter. Sam: Oh, yeah? Why? Jenny: It’s very busy, but it’s also fun, too. You meet so many interesting people. 4 What does he do? Sam: He’s a report at the TV studio. It’s an exciting job, but it’s also very difficult. 5 I want to be reporter, too. | |
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