问题 单项选择题

某企业设计生产能力为年产某产品40000吨,在满负荷生产状态下,总成本为30000万元,其中固定成本为10000万元,若产品价格为1万元/吨,则以生产能力利用率表示的盈亏平衡点为()。

A.25%

B.35%

C.40%

D.50%

答案

参考答案:D

解析:

生产能力利用率表示的盈亏平衡点BEP(%),是指盈亏平衡点产销量占技术方案正常产销量的比重。以生产能力利用率表示的盈亏平衡点为:F为固定成本Sn为年营业收入;Cv为年可变成本;T为年营业税金及附加。本题中,CF=10000,Sn=1×40000=40000,Cv=20000,T=0,则

完形填空
My friends and I had just finished lunch at a hotel when it started to pour  1  . When it became lighter, I decided to get my car, which was  2  at my office three streets away.
My friends argued that I shouldn’t go, mainly because I was seven months pregnant then. I assured them that I’d be very  3 .
I walked out of the  4 and started making my way to the car. At the traffic junction, a van stopped and the passenger got off with an umbrella. Before I knew what was happening, he walked right beside me and told me he’d escort(护送) me to my  5  . I was very embarrassed and declined(辞谢), but he was very  6 .
During our  7  , he kept telling me to walk slower, as the ground was  8  . When we got to the car park, I  9  him and we parted ways. I did not get his  10  and may not even recognise him now. Did he  11  stop for me? I’ll never know.
So how did I pay it forward? I was at home when I  12  two Indian construction workers walking in the heavy rain. They were probably on their way to the construction  13  near my estate, which was a long walk in. I went out and passed them an umbrella. I told them they should take the umbrella and  14  it. They were very grateful and like me, probably wondered why a  15  was offering such kindness.
小题1:
A.hardlyB.slightlyC.heavilyD.slowly
小题2:
A.parkedB.lockedC.brokenD.repaired
小题3:
A.successfulB.carefulC.joyfulD.stressful
小题4:
A.stormB.garageC.officeD.hotel
小题5:
A.destination B.home C.officeD.company
小题6:
A.cautiousB.diligent C.persistentD.reluctant
小题7:
A.talk B.tripC.walk D.work
小题8:
A.roughB.wetC.messyD.dirty
小题9:
A.thankedB.leftC.wavedD.greeted
小题10:
A.umbrellaB.appearanceC.addressD.name
小题11:
A.obviouslyB.accidentlyC.reallyD.purposely
小题12:
A.watchedB.noticedC.searched D.heard
小题13:
A.equipmentB.stageC.object D.site
小题14:
A.keepB.carryC.haveD.return
小题15:
A.passer-byB.stranger C.manD.woman
多项选择题