问题 单项选择题

利润中心某年的销售收入10000元,已销产品的变动成本和变动销售费用5000元,可控固定间接费用1000元,不可控固定间接费用1500元,分配来的公司管理费用为1200元。那么,该部门的“部门可控边际贡献”为( )。

A.5000元
B.4000元
C.3500元
D.2500元

答案

参考答案:B

解析: 部门可控边际贡献=部门销售收入-变动成本-可控固定成本=10000-5000-1000=4000(元)

阅读理解

阅读理解。

Dear Bill,

     Thank you for your letter.

     You tell me something about your family. Now, I'll talk about my family.

     I have a happy family. We love each other. My grandparents are doctors. They work in Canada now. My

parents are both teachers. They teach English at Guangzhou International School. My sister and I are in China

with them.

     I'm 13 years old. I'm a student in Grade Seven. I like China and Chinese. I want to be a Chinese teacher

when I grow up (长大). Now I can speak Chinese. My sister, Amy, is only three years old. She is fat (胖的)

with blue eyes. She is lovely. We all love her.

    China is very beautiful. Welcome to China.

    Best wishes!

                                                                                                                             Yours,

                                                                                                                              Tina

1. How many people are there in Tina's family?

A. Three

B. Five

C. Six

2. Where are Tina's grandparents now?

A. They are in Canada.

B. They are in China.

C. They are in the USA.

3. What do Tina's parents do?

A. They are farmers.

B. They are doctors.

C. They are teachers.

4. What color are Amy's eyes?

A. Brown.

B. Blue.

C. Green.

5. Does Tina have a happy family? 

A. No, she doesn't.

B. Yes, she does.

C. We don't know.

判断题