B公司是一家制造类企业，产品的变动成本率为60%，一直采用赊销方式销售产品，信用条件为N/60。如果继续采用N/60的信用条件，预计2011年赊销收入净额为1 000万元，坏账损失为20万元，收账费用为12万元。
为扩大产品的销售量，B公司拟将信用条件变更为N/90。在其他条件不变的情况下，预计2011年赊销收入净额为1 100万元，坏账损失为25万元，收账费用为15万元。假定等风险投资最低报酬率为10%，一年按360天计算，所有客户均于信用期满付款。
根据上述计算结果，判断C公司是否应接受张会计师的建议（不考虑资金时间价值）。
参考答案：
由于145.84小于198.61，所以，应该接受张会计师的建议。
Passage Three
| Our culture has caused most Americans to assume not only that our language is universal but that the gestures we use are understood by everyone. We do not realize that waving good-bye is the way to summon a person from the Philippines to one’s side, or that in Italy and some Latin American countries, curling the finger to oneself is a sign of farewell. Those private citizens who sent packages to our troops occupying Germany after World War II and marked them GIFT to escape duty payments did not bother to find out that "Gift" means poison in German. Moreover, we like to think of ourselves as friendly, yet we prefer to be at least 3 feet or an arm’s length away from others. Latins and Middle Easterners like to come closer and touch, which makes Americans uncomfortable. Our linguistic (语言上的) and cultural blindness and the casualness with which we take notice of the developed tastes, gestures, customs and languages of other countries, are losing us friends, business and respect in the world. Even here in the United States, we make few concessions (让步) to the needs of foreign visitors. There are no information signs in four languages on our public buildings or monuments; we do not have multilingual (多语言的) guided tours. Very few restaurant menus have translations, and multilingual waiters, bank clerks and policemen are rare. Our transportation systems have maps in English only and often we ourselves have difficulty understanding them. When we go abroad, we tend to cluster in hotels and restaurants where English is spoken. Then attitudes and information we pick up are conditioned by those natives—usually the richer— who speak English. Our business dealings, as well as the nation’s diplomacy, are conducted through interpreters. For many years, American dollars no longer buy all good things, and we are slowly beginning to realize that our proper role in the world is changing. A 1979 Harris poll reported that 55 percent of Americans want this country to play a more significant role in world affairs; we want to have a hand in the important decisions of the 21st century, even though it may not always be the upper hand. |
In countries other than their own, most Americans ______.
A．are isolated by the local people
B．are not well informed due to the language barrier
C．tend to get along well with the natives
D．need interpreters in hotels and restaurants