问题 单项选择题

So it is today.Schedule disaster functional misfits,and system bugs all arise because the left hand doesn’t know what the right hand is doing.As work (31), the several teams slowly change the functions,size, and speeds of their own programs, and they explicitly or implicitly (32) their assumptions aboutme inputs available and the uses to be made of the outputs.

For example, the implementer of a program-overlaying function may run into problems and reduce speed relying on statistics that show how (33) this function will arise in application programs.Mean-while back at the ranch, his neighbor may be designing a major part of the supervisor so that it criticallydepends upon the speed of this function.This change in speed itself becomes a major specificationchange, and it needs to be proclaimed abroad and weighed from a system point of view.

How, then, shall teams (34) with one another In as many ways as possible.

·Informally.Good telephone service and clear definition of intergroup dependencies will encourage the hundreds of calls upon which common interpretation of written documents depends.

·Meetings.Regular project meetings, with one team after another giving technical briefings, are (35).Hundreds of minor misunderstandings get smoked out this way.

·Workbook.A formal project workbook must be started at the beginning.

(34)处填()。

A.work

B.program

C.communicate

D.talk

答案

参考答案:C

问答题

ABC公司是一零售业上市公司,请你协助完成2002年的盈利预测工作。上年度的财务报表如下:
                           损 益 表
                          2001年            (单位:万元)

销售收入1260
销售成本(80%)1008
毛利252
经营和管理费用
变动费用(付现)63
固定费用(付现)63
折旧26
营业利润100
利息支出10
利润总额90
所得税27
税后利润63

                           资产负债表
                            2001年12月31日         (单位:万元)
货币资金14短期借款200
应收账款144应付账款246
存货280股本(发行苷通股500万元,每股面值1元)500
固定资产原值760保留盈余172
减:折旧80
固定资产净值680
资产总额1118负债及所有者权益总计1118

其他财务信息如下:
(1)下一年度的销售收入预计为1 512元。
(2)预计毛利率上升5个百分点。
(3)预计经营和管理费的变动部分与销售收入的百分比不变。
(4)预计经营和管理费的固定部分增加20万元。
(5)购置固定资产支出220万元,并因此使公司折旧额达到30万元。
(6)应收账款周围转率(按年末余额计算)预计不变,上年应收账款均可在下年收回。
(7)年末应付账款余额与当年进货金额的比率不变。
(8)期末存货金额不变。
(9)现金短缺时,用短期借款补充,借款的平均利息率不变,借款必须是5万元的倍数,
假设新增借款需年初借入,年末不归还,所有借款全年计息,年末付息,年末现金余额不少于10万元。
(10)预计所得税为30万元。
(11)假设年度内现金流动是均衡的,无季节性变化。
要求:
(1)确定下年度现金流入、现金流出和新增借款数额。
(2)预测下年度税后利润。
(3)预测下年度每股盈利。

判断题