问题 单项选择题

某企业每月固定制造成本为2000元,固定销售费用为150元,固定管理费用为200元;单位变动制造成本为8元,单位变动销售费用为2元,单位变动管理费用为0.8元。该企业产销一种产品,单价20元;本月计划销售600件产品。则该公司税前利润是( )元。

A.3170
B.5520
C.12000
D.14500

答案

参考答案:A

解析:根据税前利润公式,税前利润=单价×销量-(单位变动产品成本+单位变动销售和管理费)×销量-(固定产品成本+固定销售和管理费)=20×600-(8+2+0.8)×600-(2000+150+200)=3170(元)。

阅读理解

Have you ever been ill? When you are ill, you must be unhappy because your body becomes hot, and there are pains all over your body. You don’t want to work, and you stay in bed, feeling very sad.

What makes us ill? It is germs(细菌). Germs are everywhere.  They are very small and you can’t find them with your eyes, but you can see them with a mi­croscope. They are very very small and there could be hundreds of them on a very small thing.

Germs are always found in dirty water. When we look at dirty water under the microscope, we shall see them in it. So your father and mother will not let you drink dirty water.

Germs aren’t found only in water. They are found in air  and dust. If you cut your finger, if some of the dust from the floor goes into the cut(割开处), some of the germs would go into your finger. Your finger would become big and red, and you will have much pain in it. Sometimes the germs would go into all of your body, and you would have pain everywhere.

56. Which of the following is true?

A. If things are very very small, they are germs.

B. If things can’t be seen, they must be germs.

C. Germs are only in dirty water.

D. Germs are everywhere around us.

57. What is a microscope used for?

A. Making very very small things look much bigger.

B. Making very big things look much smaller.

C. Helping you read some newspapers.

D. Helping you if you can’t see things clearly.

58. Why don’t your parents let you drink dirty water?

A. You haven’t looked at it carefully.

B. Water can’t be drunk in this way.

C. There must be lots of germs in it.

D. Water will make you ill.

59. Which of the following is not true?

A. Germs can be found both in water and in the air.

B. Germs can go into your finger if it is cut.

C. If your temperature is not OK, there must be germs in your body.

D. If your finger isn’t cut, there aren’t any germs on it.

60. What’s the main idea of the passage?

A. Germs may make us ill.    B. Germs are in dirty water.

C. Don’t drink dirty water.    D. Take care of your fingers.

单项选择题