问题 单项选择题

某企业计划2011年度甲产品的市场售价为40元,单位变动成本为20元,固定成本为150000元,则下列说法不正确的是()。

A.该企业销售额的保本点销售额为30万元 

B.该企业甲产品的盈亏临界点如果提高25%,则企业的抗风险能力会下降 

C.销售数量超过7500件时,销售量增加时,成本会相应增加,利润也会相应增加 

D.该企业销售8000件产品时是盈利的

答案

参考答案:B

解析:

选项AD,盈亏临界点的销售量=固定成本总额/(单位产品销售价格-单位变动成本)=150000/(40-20)=7500(件),销售额=7500×40=300000(元)。选项B,盈亏临界点的大小和抗风险能力无关;选项C,盈亏临界点时企业的利润总额为零,所以总收入等于总成本(变动成本+固定成本),此时每增加一件产品销售,增加收益20元(收入40元,变动成本20元),利润也会相应的增加,所以选项C正确。

多项选择题
阅读理解

As a boy ,Mark Twain caused much trouble for his parents . He used to play practical jokes on all his friends and neighbors .The nature of his jokes often led to violence. He hated to go to school, and he constantly ran away from home. He always went in the direction of the nearby Mississippi .He liked to sit on the bank of the river for hours at a time and just gaze at the mysterious island and the passing boats. He learned many things about the river during those days. He learned all about its history and unusual people who rode up and down it . He never forgot those scenes and those people .He later made them part of the history of America in the books Tom Sawyer and Huckleberry Finn.

Mark Twain received his genius (天才)from his mother . Obviously he didn’t get it from his father . He once stated that he had never seen a smile on his father’s face .On the other hand, his mother had the rare ability to say humorous things. The same ability made Mark Twain an extremely humorous public speaker.

小题1:Because of the nature of his jokes when he was a child , Mark Twain would           

A.ran away from school

B.cause his parents to quarrel with others

C.get into trouble with his friends and neighbors

D.like to sit on the bank of the Mississippi River小题2:It can be learned from the text that          

A.Mark Twain’s father was a cruel man

B.Mark Twain never attended school on time

C.Mark Twain often went boating in the nearby river

D.Mark Twain’s mother was something of a humorist小题3:In his books Tom Sawyer and Huckleberry Finn Mark Twain wrote much about          

A.the Mississippi and the people riding on it

B.his friends and neighbors

C.his school life

D.his parents小题4:It is implied that what affected Mark Twain’s character mostly was          

A.his practical jokes

B.his father’s seriousness

C.the history of the Mississippi

D.his mother’s genius for humor