问题 问答题 简答题

怎样理解经济成本与财务成本之间的区别?

答案

参考答案:经济成本与财务成本之间的差别主要表现在:

(1)衡量成本的角度不同:经济成本反映的是宏观经济,站在国家或地区的立场来衡量由于执行某一项目而造成的国民收入减少,各类资源的分配流向,以便做出合理的宏观决策;财务成本反映的是微观经济,仅站在项目执行者的立场,从具体企业的角度来衡量、估算因执行项目而支出的货币代价,进而与企业期望利润比较,以便做出微观决策。

(2)鉴别成本的原则不同:鉴别财务成本是以货币的支付和流量的减少为基本原则;经济成本以减少国民收入为唯一的鉴别原则。

(3)对稀缺资源的计值方法不同:财务成本以现行市场价格为尺度;经济成本以资源的社会成本为尺度。

阅读理解

Mary picked up a pencil and a piece of paper,saying,“Now,you want to earn money for the autumn camping trip,right?” Tom,her brother,nodded.He wasn’t able to go last year because he hadn’t earned enough money during the summer.This year he came up with a plan.

He made a necklace for his mother that everyone admired.They were surprised to learn that Tom had made it for her.Why not make more necklaces and sell them?

“OK,” said Mary,“The first thing you need to do is to figure out(计算)how much you have now.’’

“I have $20.00 in the bank,and $7.25 in my room,” explained Tom.

“That gives you a total of $27.25,” said Mary,“That is called your capital.The next thing you need to know is how much it will cost you to make each necklace.”

“Well,the pet shop will give me all the feathers the birds lose.I'll have to buy the beads(小珠子)and string,” said Tom.

Mary wrote on the piece of paper:

CAPITAL      $27.25

EXPENSES     Feathers                       no cost

String for 10 necklaces        $  2.50

Beads for 10 necklaces   +    $ 15.00

Total                        $ 17.50

“How much do you think you can sell such a necklace for?” asked Mary.

“Hmm,” Tom looked thoughtful and said,“There's a shop in town that sells almost the same kind of necklace for $ 7.50.If I charge(要价)$ 6.00,people will think that's a bargain.”

“OK.If you sell each necklace for $ 6.00,you'll make a good profit(利润)on each then,” said Mary.

“Hurray!” Tom cried,“If I sell 20 necklaces,I'll have enough from the profit for the camping trip and $10.00 left over.”

小题1:The underlined word "bargain" in this story means “________”.

A.something sold cheap

B.something sold expensive

C.something made at home

D.something made by children小题2:How much would Tom have to spend on the camping trip?

A.$ 47.45.

B.$ 75.

C.$ 85.

D.$102.25.小题3:What's the best title for this story?

A.How to Make Necklaces

B.How to Sell Necklaces

C.How to Make a Plan

D.How to Earn Money for a Trip

单项选择题 A1型题