问题 问答题

华夏公司2007年生产电子产品、数码产品两种可比产品和机械设备产品 (属于不可比产品)。2006年电子产品、数码产品的单位成本分别为500元和400元,实际产量分别为1000件和800件;2007年电子产品、数码产品计划产量分别为1100件和1000件,计划单位成本分别为490元和390元,实际产量分别为 1200件和1100件,累计实际总成本分别为594000元和434500元。2007年机械设备计划产量为500件,计划单位成本为200元,实际产量为600件,累计实际总成本为123000元。要求: (1)计算华夏公司2007年电子产品可比产品成本降低额和降低率; (2)计算华夏公司2007年电子产品计划成本降低额和降低率; (3)计算华夏公司2007年数码产品可比产品成本降低额和降低率; (4)计算华夏公司2007年数码产品计划成本降低额和降低率; (5)计算华夏公司2007年可比产品成本降低额和降低率; (6)计算华夏公司2007年电子产品、数码产品两种产品计划成本降低额和降低率; (7)计算华夏公司2007年机械设备计划成本降低额和降低率; (8)计算华夏公司2007年全部产品计划成本降低额和降低率。

答案

参考答案:

解析:(1)2007年电子产品可比产品成本降低额=1200×500-594000=6000(元)降低率=6000÷(1200×500)=1%(2)2007年电子产品计划成本降低额=1200×490-594000=-6000(元)降低率=-6000÷(1200×490)=-1.02%(3)2007年数码产品可比产品成本降低额=1100×400-434500=5500(元)降低率=5500÷(1100×400)=1.25%(4)2007年数码产品计划成本降低额=1100×390-434500=-5500(元)降低率=-5500÷(1100×390)=-1.28%(5)华夏公司2007年可比产品成本降低额=6000+5500=11500(元)降低率=11500÷(1200×500+1100×400)=1.11%(6)华夏公司2007年电子、数码两种产品计划成本降低额=-6000- 5500=-11500(元)降低率=-11500÷(1200×490+1100×390)=-1.13%(7)2007年机械设备计划成本降低额=600×200-123000=-3000(元)降低率=-3000÷(600×200)=-2.5%(8)2007年全部产品计划成本降低额=-6000-5500-3000=-14500(元)降低率=-14500÷(1200×490+1100×390+600×200)=-1.28%

阅读理解

阅读理解。

     One day Mr Brown sees a young woman in thestreet with children. He is very surprised becauseall the children are wearing the same clothes.White caps, blue coats and yellow trousers.    

     "Are all these children yours?" he asks thewoman.    

     "Yes, they are," she answers.  

     "Do you always dress them in the sameclothes ?" asks Mr Brown.    

     "Yes, " answers the mother. When we havefour children, we dress them in the same clothes be-cause we don't want to lose any of them. It is easyto see our children among other children becausethey are all

wearing the same clothes. And now wehave ten, we dress them like this because we don'twant to take

other children home by mistake. Whenthere are other children among ours, it is easy to seethem because

their clothes are different. "

1. Mr Brown sees_____people in all.

A. ten

B. eleven

C. four

D. ten children

2. Why is Mr Brown surprised?

A. Because all the children are boys.

B. Because all the children are in the same clothes.

C. Because all the children are lovely.

D. Because all the children are wearing the same trousers.

3. Why does the woman dress her children in the same clothes?

A. Because she has so many children.

B. Because she loves her children.

C. Because she doesn't want to take her children home.

D. Because she wants to see her children easily among others.

4. What kind of clothes are the children wearing when Mr Brown sees them?

A. White caps, blue coats and yellow trousers.

B. Blue caps, yellow coats and white trousers.

C. Yellow caps, white coats and blue trousers.

D. White caps, yellow coats and blue trousers.

5. We don't want to take other children home by mistake.

   这句话的汉语意思是__________________________.             

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