问题 问答题

某批发企业购进商品1000件,单位进价(不含增值税)90元,单位售价120元(不含增值税),经销该批商品的固定性费用为5000元。若货款均来自银行贷款,年利率为 9%,该批存货的月保管费用率为2%,销售税金及附加为1400元。 要求: (1) 计算该批存货的保本储存天数; (2) 计算在投资利润率为6%时的保利储存天数; (3) 计算实际储存天数为180天时的实际投资利润率。

答案

参考答案:

解析:(1) 日变动储存费=1000×90×9%/360+1000×90×2%/30=82.5(元/天)。 保本储存期=[1000(120-90)-5000-1400]/82.5=286.06(天); (2) 保利储存期=[1000(120-90)-5000-1400-1000×90×6%]/82.5=220.61 (天); (3) 实际投资利润率=(286.06-180)×82.5/(1000×90)=9.72%。 本题的主要考核点是第八章存货决策中的储存期模式有关指标的计算。

阅读理解

Though your parents probably meant to have your name last a lifetime, remember that when they picked it they’d hardly met you, and the hopes and dreams they cared for when they chose it may not match yours. If your name no longer seems to fit you, don’t lose heart. Film stars change their names, and with some determination, you can, too.

If you wish to pick up a new name, you don’t need to make the change official. Under common law, all that is necessary is to start using the name of your choice. Remember, though, that you must use it everywhere—even with your mother—for it to become your legal name.

Getting friends and fellow workers to call you Leach instead of Lola may be harder than any paperwork involved, but you’ll probably meet official resistance, too. Be sure that no law prevents you from using the name you have chosen, unless you use it for the purpose of cheating. If the gas company tells you that you cannot get your bill under a new name, they are wrong. You don’t have to show them any sort of court document. You have a right to be called by whatever name you choose.

By this time, you’ve probably realized that changing your name is more difficult than replacing your furniture or changing your hair color, though the effect can be unusually encouraging. Don’t care too much if you have to keep reminding others of your change of a new name—keep on, and your friends and lover will accept your new name. Good luck!

51.   You may wish to change your name because _____.

you are required to do so

you don’t mean to have your name last a lifetime

you like to follow what film stars often do

you may not like your parents’ choice

52.   If you wish to start using the name of your own choice, you _____.

must get friends to call your new name

don’t have to get permission from anybody

must use it with your mother first

need to be approved by the court

53.   No law keeps you from using whatever name you have chosen, if only ____.

you pick up a new name not for the purpose of wrong-doing

you can get your fellow workers to call you the new name

the gas company agrees to get your bill under your new name

some sort of court document is given to you

54.   You may realize that changing your name ____.

usually has good effect

is actually asking for trouble

is not as easy as rearranging your room

means you have to go through some trouble

55.   The purpose of the writer in writing this passage is to _____.

show you the need of changing your name

encourage you if you want to change your name

tell you how easy it is to change one’s name

list all the difficulties in changing one’s name

填空题