某公司2010年税前经营利润为600万元，利息费用为40万元，净经营资产为1200万元，股东权益为400万元，各项所得适用的所得税税率均为25%（假设涉及资产负债表数据使用年末数计算），则杠杆贡献率为（）。
A．67.50%
B．62.73%
C．54.28%
D．46.20%
参考答案：A
解析：
税后经营净利润=税前经营利润×(1-25%)=600×(1-25%)=450(万元)，净经营资产净利率=税后经营净利润/净经营资产=450/1200=37.5%；净负债=净经营资产-股东权益=1200-400=800(万元)，净财务杠杆=净负债/股东权益=800/400=2；税后利息率=40×(1-25%)/800=3.75%，杠杆贡献率=(净经营资产净利率-税后利息率)×净财务杠杆=(37.5%-3.75%)×2=67.50%。
| 任务型阅读。阅读下面的短文，根据短文内容完成表格。 | |||||
| An American named Crum invented potato chips in 1853, although that was not his intention (意图). He was a chef (厨师长) at a beautiful restaurant in Saratoga Springs, New York. A regular dish on the menu was fried (油炸的) potatoes, which was an ides that had started in France. At that time, French fried potatoes were cut into thick slices (片). One day, a dinner guest at the restaurant sent back his fried potatoes to the chef because he did not like them so thick. So Mr Crum cut the potatoes a little thinner and fried them. The guest did not like those either. That made Mr Crum angry, so he thought he would just show the man. He sliced the potatoes paper-thin and fried them, thinking that the man would say nothing about it. However, to his surprise, the man loved the thin potatoes very much. Other guests tried them and liked them. So, Mr Crum's potato chips were added to the menu. They were called Saratoga Chips. Finally, Mr Crum opened his own restaurant to sell his famous chips. Now potato chips are packaged (包 装) and sold in stores. | |||||
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