问题 单项选择题

(每题的备选项中,只有1个最符合题意。)

资料一:甲公司2008年12月31日资产负债表(简表)如表1所示:

表1 甲公司资产负债表(简表)

2008年12月31日 单位:万元

资产负债和所有者权益
货币资金

应收账款

存货

固定资产净值

750

2250

4500

4500

应付费用

就付账款

短期借款

应付债券

股本

留存收益

1500

750

2750

2500

3000

1500

资产合计12000负债及所有者权益总额12000
该公司只生产和销售A产品一种产品,2008年A产品的边际贡献率为40%,单位变动成本(包括销售税费)为48元,固定成本总额为4 800万元。2008年A产品的销售量为 187.5万件,销售净利润率为10%。甲公司适用的所得税税率为25%,2008年的股利支付率为40%。

甲公司2009年的销售净利润率和股利支付率与2008年相同,并且两年均不存在销售折扣、折让、退回等;预计净利润比2008年增长30%。

根据上述资料,回答下列问题:

 

甲公司2009年外部资金需要量为()万元。

A.1575 

D.500 

C.405 

D.600

答案

参考答案:C

解析:

2009年预计的销售收入=净利润/销售净利润率=1 950/10%=19 500(万元)

敏感项目占基期销售收入的百分比:

项目
阅读理解

When my father was getting ready for work, our house was ruled by knocks and words.He used to come downstairs to breakfast.The morning paper lay beside his plate.He always read the “Deaths” first, and then he knocked once on the table.One of my sisters brought his bread, already buttered for him.Usually he said nothing, but once I heard him say, “I love you very much, Edith.I would love more if you buttered my bread on both sides.” He read the paper all through breakfast.Two knocks on the table meant “I am ready for my tea.” If a single knock followed that meant, “More bread, please.”

After breakfast he said, “Boots.” The paper was spread(展开) for him over the back of an arm-chair.Yesterday’s paper was put on the chair for his feet, and his boots were brought to him, freshly cleaned.He read standing at the same time putting on his boots.With one boot finished he said, “Bus.” At that point one of the girls went outside to the garden gate and waited there.Her job was to stop a bus when it came.It came early sometimes and it had to wait for my father.“Overcoat, hat.” One of my sisters had already brushed his overcoat.Now she held it open for him.Another girl came with his hat, nicely brushed.“Handkerchief, pipe(烟斗).” They were brought and put, with his tobacco(烟草), into his pocket.He looked out of the window and said either “Walking stick” or “Umbrella”.It was handed to him.Ready now, he was still reading the paper.He didn’t put it down until he heard the shout “Bus coming!” Then he kissed my mother and went out.The girls breathed freely.

How lucky a man was to have a wife and five daughters at home!

68.When the father made the first knock, he meant _______.

A.he had begun to read the morning newspaper

B.he was made to feel sad by the” Deaths” news

C.he would start to read the other parts of the paper

D.his breakfast should begin

69.What does “Edith” mean?

A.A kind of bread.          B.One of the writer’s sisters.

C.The writer.           D.The writer’s mother.

70.All the daughters were quite busy in the morning because _______.

A.their father never helped them

B.their father always gave different instructions at the same time

C.each of them had to start and finish her job just on time

D.they were not clever or quick enough to do their jobs

71.What was the father’s favorite?

A.Reading newspaper.     B.Having bread buttered on both sides.

C.Giving instructions.      D.Being clean and tidy.