问题 单项选择题

某企业2001年度利润表如下:
利润表
编制单位:××公司 2001年 单位:万元
项目行次上年
累计数

累计数
一、主营业务收入115100144650
 减:主营业务成本490608660
   主营业务税金及附加525602490
二、主营业务利润1034803500
 减:营业费用14450440
   管理费用15750730
   财务费用16300290
三、营业利润1819802040
 加:营业外收入23150014500
 减:营业外支出251410013700
四、利润总额2728802840
 减:所得税28950900
五、净利润3019301940
根据上述利润表分析

该企业2001年销售净利率为( )。

A.12.78%

B.13.24%

C.13.92%

D.19.39%

答案

参考答案:B

解析:[考点] 销售净利率的计算 销售净利率是指企业税后净利润与销售收入之间的比率,是从销售收入和控制成本费用的角度来衡量企业盈利能力的指标。销售净利率越高,说明企业盈利能力越强,反之则说明企业的盈利能力较弱。该指标的计算公式为:销售净利润率=净利润÷销售收入。 本案例中,该公司在2001年的销售收入为 14650万元,净利润为1940万元。该公司的销售净利率=1940÷14650≈13.24%。选项B正确。

阅读理解

SPECIAL EVENTS THIS WEEKEND

Captain Goodfellow

Do your children enjoy interesting stories, funny games, and exciting dances? Captain Goodfellow will be ready to teach all these things to children of all ages at the City Theatre on Saturday morning at 10:00. Free.

Walking Tour of the Town

Forget your worries on Saturday morning. Take a beautiful walk and learn about local history. Meet at the front entrance of City Hall at 9:30. Wear comfortable shoes!

Films at the Museum

Two European films will be shown Saturday afternoon at the Museum Theater. See Broken Window at 1:30. The Workers will be at 3:45. For further information, call 4987898.

International Picnic

Are you tired of eating the same food every day? Come to Central Park on Saturday and enjoy food from all over the world. Delicious and not expensive. Noon to 5:00 pm.

Take Me out to the Ballgame

It’s October, and tonight is your last chance to see the Redbirds this year. Get your tickets at the gate. It might be cold, so don’t forget sweaters and jackets.

Do You Want to Hear “The Zoo”

“The Zoo”, a popular rock group from Australia, will give their first US concert tomorrow night at 8 at Rose Hall, City College.

1. You can probably eat Chinese, Italian, and Arabian food at_______.

A. the front entrance of City Hall                      

B. the City Theatre

C. Rose Hall                                                   

D. Central Park on Saturday

2. You can see movies at the_______.

A. City College                                                      

B. Museum Theater                    

C. City Theater                                                      

D. Central Park

3. If you are going on the Walking Tour, don’t forget to______.

A. take some food                                           

B. tell interesting stories

C. learn about local history                                      

D. wear your comfortable shoes

4. The Redbirds ballgame ______.

A. is held in the afternoon                                           B. might be held outside

C. is held at the gate                                             D. might need sweaters and jackets

5. “The Zoo” is ______.

A. a park with lots of animals there                      

B. a US concert

C. a music group                                                       

D. going to give the concert at 8 am. tomorrow

单项选择题 案例分析题