问题 问答题

某企业按(2/10,n/30)条件购入一批商品,即企业如果在10日内付款,可享受2%的现金折扣,倘若企业放弃现金折扣,货款应在30天内付清。

要求:

(1)计算企业放弃现金折扣的机会成本;

(2)若企业准备放弃折扣,将付款日推迟到第50天,计算放弃现金折扣的机会成本;

(3)若另一家供应商提供(1/20,n/30)的信用条件,计算放弃现金折扣的机会成本;

(4)若企业准备要折扣,应选择哪一家?

答案

参考答案:

(1)(2/10,n/30)信用条件下:

放弃现金折扣的机会成本==36.73%

(2)将付款日推迟到第50天:

放弃现金折扣的机会成本==18.37%

(3)(1/10,n/30)信用条件下:

放弃现金折扣的机会成本==36.36%

(4)应选择提供(2/10,n/30)信用条件的供应商。因为,放弃现金折扣的机会成本,相对于要现金折扣来说,又是享受现金折扣的收益,所以应选择大于贷款利率而且利用现金折扣收益较高的信用条件。

阅读理解

阅读理解

     It doesn't matter when or how much a person sleeps, but everyone needs some rest to stay alive.

That's what all doctors thought, until they heard about Al Herpin. Al Herpin, it was said, never slept.

Could this be true ? The doctors decided to see this strange man themselves.

     Al Herpin was 90 years old when the doctors came to his home in New Jersey. They thought for

sure that he got some sleep of some kind. So they stayed with him and watched every movement he

made. But they were surprised. Though they watched him hour after hour and day after day, they

never saw Herpin sleeping. In fact, he did not even own a bed. He never needed one.

     The only rest that Herpin sometimes got was sitting in a comfortable chair and reading newspapers.

The doctors were puzzled by this strange continuous sleeplessness. They found only one answer that

might explain his condition. Herpin remembered some talk about his mother having been injured

several days before he was born. But that was all. Was this the real reason? No one could be sure.

Herpin died at the age of 94.

1. The main idea of this passage is that _______.

A. a person was found who actually didn't need any sleep

B. large numbers of people do not need sleep

C. everyone needs some sleep to stay alive

D. people can live longer by trying not to sleep

2. The doctors came to visit Herpin, expecting to _______.

A. cure him of his sleeplessness

B. find a way to free people from the need of sleeping

C. find that his sleeplessness was not really true

D. find out why some old people didn't need any asleep

3. After watching him closely, the doctors came to believe that Al Herpin _______.

A. was too old to need any sleep

B. needed no sleep at all

C. often slept in a chair

D. needed some kind of sleep

4. One reason that might explain Herpin's sleeplessness was _______.

A. that he hadn't got a bed

B. that he had gradually got tired of the sleeping habit

C. his mother's injury before he was born  

D. his magnificent physical condition

填空题