问题 单项选择题

某公司的销售收入状态如表7-5所示,该公司达到盈亏平衡点时的销售收入是______百万元人民币。

表7-5 某公司的销售收入状态

金额(单位百万元人民币)
销售收入800
材料成本300
分包费用100
固定生产成本130
毛利270
固定销售成本150
利润120

答案

参考答案:A

解析:盈亏平衡点亦称保本点、盈亏分离点,它是指企业经营处于不赢不亏状态所要达到的业务量(产量或销售量),即销售收入等于总成本,是投资或经营中一个很重要的数量界限。近年来,盈亏平衡分析在企业投资和经营决策中得到了广泛的应用。 因此,如果预期销售额与盈亏平衡点接近,则说明项目没有利润。盈亏平衡点越低,表明项目适应市场变化的能力越大,抗风险能力越强。 盈亏平衡点可以通过研究产品的单位售价(P)、单位可变成本(VC)以及总固定成本(TFC)来计算。可变成本是与产量水平成比例变化的要素,通常包括原材料、劳动力成本以及利用成本。固定成本是不随数量变化的费用,通常包括租金、保险费以及财产税。盈亏平衡点的计算公式为:BEP=TFC/(P-VC)。 在本题中,固定生产成本为130,固定销售成本为150,因此,总固定成本TFC为280。假设年销售产品x件,则单位售价为P=800/x,单位可变成为:VC=(300+100)/x=400/x 所以:BEP=280/(800/x-400/x)=280x/400=0.7x。即该公司生产和销售0.7x件商品就可达到盈亏平衡,又因为商品的单位售价为800/x,因此,该公司达到盈亏平衡点时的销售收入是(800/x)×0.7x=560。

阅读理解

BEIJING—Apple Inc. is one step closer to beginning sales of iPad2 tablet computers with cellular  network compatibility (兼容) for the first time in the Chinese mainland, where the consumer-electronics giant is in the midst of an aggressive expansion.

According to China’s Telecommunication Equipment Certification Center, a device by Apple with third-generation high-speed wireless data capabilities was issued the network access license needed for the company to begin official sales in China.The device, listed under model number “A1396”, is compatible with the 3G standard WCDMA, and would work with the cellular network operated by Apple’s local iPhone partner, China Unicom (Hong Kong) Ltd.

China Unicom declined  to comment.

Apple already offers the 3G iPad2 in Hong Kong through its partners, but currently only offers Wi-Fi versions of the device in the Chinese mainland.Still, consumers in China, which according to research firm IDC surpassed  the US as the world’s largest PC market in the second quarter, have been purchasing 3G tablets through unofficial channels.

Separately, Apple spokeswoman Carolyn Wu said Sept 6 that the company’s first Hong Kong store, set to open this quarter, will be located in the city’s central shopping and business district in the International Finance Center’s upscale (高档的) IFC mall, a commercial center and sightseeing spot along the city’s waterfront.Wu also said that Apple is planning a new store in Shanghai later this quarter, which will be its biggest store in China.She declined to give more details or to comment on the 3G iPad2.

Apple currently has four full-service Apple stores in the mainland, which receive the most traffic of any Apple stores in the world.The company otherwise relies on resellers to get its products into the market.

The new stores reflect Apple’s confidence in rising demand for its products such as smart phones and tablet computers.Sales in the Chinese mainland, Hong Kong and Taiwan helped boost (增长) the company’s third-quarter results, newly appointed Chief Executive Tim Cook said in July.China revenue (收益) surged (激增) six-fold to about $3.8 billion during the three months ended June 25.

“This has been a substantial (重大) opportunity for Apple and I firmly believe that we’re just scratching the surface right now,” Cook said at the time, referring to strong sales in China.“I see an incredible opportunity for Apple there.”

From China Daily 2011-09-08

小题1:According to the news, which of the following statements is true?

A.WCDMA is not the only 3G standard in the world.

B.Apple Inc. sells its products in the market of the Chinese mainland all by its own stores.

C.The consumers in China can only get iPad2 of Wi-Fi versions.

D.Chinese mainland is the second largest PC market in this year’s second quarter.小题2:Which one of the following phrases can replace the underlined word in paragraph 1?

A.in the interests of

B.in the front of

C.in the process of

D.in the case of小题3:How many full-service Apple stores in China?

A.4

B.6

C.8

D.Unknown小题4:What’s the probable meaning of “six-fold” in the last but one paragraph?

A.six times

B.one-six

C.60 percent

D.2times小题5:By saying “we’re just scratching the surface right now”, Cook means ________.

A.they don’t know much about China’s market

B.they will sell more products and gain more profit in China

C.they need to obtain more permission from China’s government

D.they ignored the rural market in China

名词解释