问题 单项选择题

盈亏平衡分析中,在盈亏平衡点上( )。

A.销售收入等于总成本费用,但盈亏不平衡

B.销售收入大于总成本费用,但盈亏达到平衡

C.销售收入小于总成本费用,但盈亏达到平衡

D.销售收入等于总成本费用,刚好盈亏平衡

答案

参考答案:D

解析:盈亏平衡分析是在一定的生产能力条件下,研究分析项目成本费用与收益平衡关系的一种方法。随着某些因素的变化,企业的盈利与亏损会有个转折点,称为盈亏平衡点 (BEP)。在这一点上,销售收入等于总成本费用,刚好盈亏平衡。盈亏平衡分析就是要找出盈亏平衡点,考察企业(或项目)对市场的适应能力和抗风险能力。

阅读理解

阅读理解。

     When I was seven years old, my family made me an ant farm. First, we put clean sand in a thin glass

box. Then we waited for the ants to arrive.

     After the ants were in the glass farm, they started to make tunnels. I was very surprised that each one

knew exactly what to do. Each had its own job.

On the fifth day a tragedy (悲剧) happened. I put my face so close to the glass farm that I knocked it

over. All the tunnels fell down. Although the ants remained alive after the earthquake, one by one they

began to die. I was scared as I watched them give up building their tunnels to carry bodies to a corner

of the farm.

My mother said that the ants were dying of sadness. They simply could not understand why their tunnels

were gone.

     Although much time has passed, I still think of that ant farm. Mom had hoped it would teach me about

the natural world, but it taught me much more.

Over the years, I came to realize the importance of teamwork. Working together, the ants were able to

make an amazing world for themselves. I also learned that they should be admired for their hard work.

     But there was an even larger lesson that I did not realize until recently: Adversity (逆境) is a natural

part of life, and must be accepted. Unlike the ants, we cannot give up when we are sad. We have to

realize that if a tunnel is gone, we must build another.

Giving up, I say, is not a good choice.

1. What did the writer's family do for him when he was seven?

A. They built a farm of ants.              

B. They bought a few ants.

C. They caught a lot of ants.              

D. They found an ant city.

2. Which is the correct order of the following?

a. All the tunnels fell down.          

b. The ants died one by one.

c. The ants got into the glass box.    

d. The ants began making tunnels.

A. a-b-c-d        

B. a-c-d-b          

C. c-d-a-b        

D. c-a-d-b

3. What did the writer come to realize a few years later?

A. Working together is useless.        

B. Teamwork is important.

C. He can't accept adversity.          

D. Working alone is amazing.

4. What is the best title for the passage?

A. Ants Fear Adversity              

B. My Family and Ant

C. Giving up in Adversity            

D. A Good Lesson from Ant

单项选择题