问题 问答题

某建设项目有关资料如下。

1.项目计算期10年,其中建设期2年。项目第3年投产,第5年开始到达100%设计生产能力。

2.项目建设投资8000万元(不含建设期贷款利息和固定资产投资方向调节税),预计7500万元形成固定资产,500万元形成无形资产。固定资产折旧费为673万元,固定资产余值在项目运营期末收回,固定资产投资方向调节税税率为O。

3.无形资产在运营期8年中,均匀摊入成本。

4.流动资金为1000万元,在项.目计算期末收回。

5.项目的设计生产能力为年产量1.1万t,预计每吨销售价为7000元,年营业税金及附加按营业收入的5%计取,所得税率为33%。

6.项目的资金投入、收益、成本等基础数据,见表5-1。

7.还款方式:在项目运营期间(即从第3~10年)按等额本金法偿还,流动资金贷款每年付息。

长期贷款利率为6.22%(按年计息),流动资金贷款利率为3%。

8.经营成本的20%计入固定成本(折旧费、摊销费、利息支出也应计入固定成本),法定盈余公积金按照10%计提。

问题:

计算第7年的产量盈亏平衡点和单价盈亏平衡点,分析项目盈利能力和抗风险能力。
(注:表中数字按四舍五入取整数,其他计算结果保留小数点后两位)

答案

参考答案:

年平均可变成本=(3360+3680+4000×6)/8=3880(万元)

单位产品可变成本=4000/1.1=3636.36(元/t)

则盈亏平衡时的生产能力利用率

第7年单价盈亏平衡点

第7年产量盈亏平衡点0.62万t,盈亏平衡生产能力利用率为56.36%<70%;第7年单价盈亏平衡点为5613.39元/t,低于项目的预计单价7000元/t。可见,项目在稳产期内盈利能力和抗风险能力均较强。

阅读理解

Walt Disney was born in the USA in 1901. Wall lived a poor life

 

when he was young. To have fun, Walt began drawing. In 1928, Mickey \ Mouse was created and became world-famous at once. He soon drew other cartoon characters like Donald Duck.

Then Walt decided to open theme parks. In 1955, Walt Disney himself opened the first Disney park in California, USA. Later, another Disney World opened in Florida, USA in 1971. Tokyo Disneyland opened in Japan in 1983, and Euro Disney opened in France in 1992. In 2005, the world’s fifth Disneyland opened in Hong Kong, China. Hong Kong Disneyland is the smallest of all Disneylands, but the Adventureland in it is the biggest one of all.

On April 8th, 2011, Shanghai Disneyland project started in Pudong New Area.

It’s 12 kilometers from Pudong International Airport. The planned castle for the

Shanghai Disneyland is going to be the biggest and tallest of all the world’s Disney

theme parks. "Visitors will say ’wow, look at that big castle’ when they first see

it," said Robert Iger, President and CEO of the Walt Disney Company. The theme

park will be the world’s sixth Disney park and the first one on the Chinese mainland, It will also be the third of its kind in Asia. The park will be built in about five years and will possibly open in 2014, at the earliest. It may attract 7.3 million visitors in its first year.

小题1:Which may be the best title of the passage?

A.Father of Mickey Mouse

B.Disneyland in the USA

C.Walt Disney and his cartoon characters

D.Disneylands all over the world小题2:How many Disneyland parks are there in the world now?

A.Six.

B.Five.

C.Three.

D.Two.小题3:Which of the following about the Shanghai Disneyland is NOT true?

A.Shanghai Disneyland will be the first Disney theme park in China.

B.About 7.3 visitors may come to Shanghai Disneyland in its first year.

C.It will take about five years to finish building the Shanghai Disneyland.

D.Shanghai Disneyland will have the biggest castle of all the Disney parks.

单项选择题