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问题 单项选择题

假定直接劳动成本为每单位7.50元，原材料成本为每单位2元，销售价格为每单位22元，广告费和销售人员费用为40万元，其他相关固定成本为10万元，则以数量表示盈亏平衡点为（）。

A．400000件

B．880000件

C．4000件

D．40000件

答案

参考答案：D

解析：

 以数量表示盈亏平衡点=总固定成本/单位贡献毛利

=(400000+100000)/12.50

=40000件

判断题

如图是易滑标志。（）
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写作题

假定你是李华，你的美国笔友Peter给你发来E-mail寻求帮助。请根据E-mail内容、写作要点和写作要求回信。

Dear Li Hua,

My mom and dad have a rule for their kids: You get all A’s in your exams or you’re out．I’m only 18, I do my homework and try my best, but I feel the pressure from them and I worry about what it’s doing to me．I wonder what it is like in your family．What should I do?

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

Yours

Peter

写作要点：

1.        告诉Peter你的情况（不能出现真实姓名、学校、家庭地址等信息）；

2.        给Peter提出解决问题的具体建议。

写作要求：

1.        短文须写在答题卡指定区域；

2.        词数100以上（不含写好的部分）；

3.        内容充实，结构完整，语意连贯；

4.        书写清晰、工整。

Dear Peter,

I’m surprised this kind of thing should happen in your country…

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

Yours

Li Hua
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