乙企业2012年度与成本相关资料如下：
（1）本年全部产品生产成本表（按成本项目反映）如下：
（2）乙企业2012年计划销售收入为8000万元，实际销售收入为8400万元；计划利润总额为1160万元，实际利润总额为1220万元。
要求：根据上述资料，回答下列问题。（计算结果保留两位小数）
下列各项指标计算正确的有（）。
A、计划营业收入成本率是74.15%
B、实际营业收入成本率是69.17%
C、计划成本利润率是19.65%
D、实际成本率是21.03%
参考答案：A, B
解析：
计划营业收入成本率＝5932÷8000×100％＝74.15％；
实际营业收入成本率＝5810÷8400×100％≈69.17％；
计划成本利润率＝1160÷5932×100％≈19.55％；
实际成本利润率＝1220÷5810×100％≈21.00％。
从上述指标可以看出，营业收入成本率有所降低，成本利润率略有提高，这表明企业的经济效益较计划有所提高。
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