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问题 单项选择题

(每题的备选项中，只有1个最符合题意)

金陵公司只生产和销售甲产品(单位：件)，20×7年度甲产品单位变动成本(包括营业税金)为51元，边际贡献率为40%，固定成本总额为1026152元，全年实现净利润为402000元。20×7年年末资产负债表中所有者权益总额为4500000元，敏感资产总额为3710324元，敏感负债总额为254751元。

20×8年公司计划生产销售甲产品的数量比20×7年增加7000件，固定成本相应增加105000元，单位变动成本相应下降10%，销售单价保持不变。考虑到公司能筹集到相应的营运资金，为此公司将20×8年分配利润总额定为20×8年实现净利润的80%。

假设公司20×7年适用企业所得税税率为33%，20×8年起改为25%，且每个年度均无纳税调整事项。

根据上述资料，回答下列各题：

金陵公司20×8年追加资金需要量为（）元。

A．184328.08

B．353856.58

C．395800.00

D．505750.00

答案

参考答案：B

解析：

20×8年销售收入比20×7年增加=7000×85=595000（元）。追加资金需要量=RA／S×△S-RL／S×△S-△RE，式中：△S- 预计年度销售增加额；RA-基期敏感资产总额；RL-基期敏感负债总额；S-基期销售额；△RE-预计年度留存收益增加额。则金陵公司20×8年追加资金 需要量=[3710324/(47828×85)]×595000-[254751/(47828×85)]×- 595000-1012622.8×(1-25%)×(1-80%)=353856.58（元）。

单项选择题

路基作为道路工程的重要组成部分，应满足的基本要求是具有( )。

A．良好的耐磨性

B．良好的抗滑性

C．足够的水温稳定性

D．密实稳定的沥青结构层
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单项选择题

In the United States, older people rarely live with their adult children. But in many other cultures children are expected to care (1) their aged parents. In some parts of Italy, the percentage of adult children who (2) with their parents (3) 65 to 70 percent. In Thailand, too, children are expected to take care of their elderly parents; few Thai elderly live (4) . What explains these differences in living arrangements (5) cultures Modernization theory (6) the extended family household to low levels of economic development. In traditional societies, the elderly live with their children in large extended family units for economic reasons. But with modernization, children move to urban areas, leaving old people (7) in (8) rural areas. Yet modernization theory cannot explain why extended family households were never common in the United States or England, or why families in Italy, which is fully modernized, (9) a p tradition of intergenerational living. Clearly, economic development alone cannot explain (10) living arrangements. Another theory associated intergenerational living arrangements with inheritance patterns. In some cultures, the stem family pattern of inheritance (11) . (12) this system, parents live with a married child, usually the oldest son, who then (13) their property when they die. The stem family system was once common in Japan, but changes in inheritance laws, (14) broader social changes brought (15) by industrialization and urbanization, have (16) the (17) .In 1960 about 80 percent of Japanese over 65 lived with their children; by 1990 only 60 percent did-a figure that is still high (18) U.S. standards, but which has been (19) steadily. In Korea, too, traditional living arrangements are (20) : the percentage of aged Koreans who live with a son declined from 77 percent in 1984 to 50 percent just 10 years later. Although most elderly Koreans still expect to live with a son, their adult children do not expect to live with their children when they grow old.

（14）是（）

A. as well as

B. might as well

C. as well

D.well as
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