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(四)


某数码相机生产企业生产的某一款相机单价为：1600元/台，单位产品变动成本为1300元/台，固定成本分摊为6万元，计算得出的保本销售量为200台，假设预测计划期的销售量仅有180台。
根据上述材料，回答以下问题。

下列措施，不能提高企业利润的是( )。

A．降低单位产品变动成本

B．降低固定成本分摊额

C．提高销售单价

D．提高单位产品变动成本

答案

参考答案：D

解析： 由企业利润＝销售收入-固定成本-变动成本＝商品单价×销售量-固定成本-变动成本，可知要使企业不亏不盈，甚至扭亏为盈，可以通过提高商品单价、降低固定成本、降低变动成本及综合使用四种方法。

完形填空
完形填空。

     When I was a boy, each of my holidays seemed wonderful. My parents took me by train or by car to
a hotel by the    1   . All day I played on the sands with strange excited children. We made houses and
gardens, and    2    the tide (潮水) destroy them. When the tide went out, we    3    over the rocks and
looked down at the    4    in the rock pools.
     In those days, the sun seemed to shine always brightly    5    the water was always warm. Sometimes
we left beach and walked in the country,    6    destroyed houses and dark woods. There were sweets in
one's pockets or good places one could buy ice creams. Each day seemed a lifetime.
     Though I am thirty-five years old, my    7    of good holiday is much the same as it was. I still like the
sun and warm sand and the sound of waves beating the rocks. I never wish to build any sand house or
sand garden     8   , I love the sea and often feel sand running through my fingers.
     Sometimes I wonder what my ideal    9    will be like when I am old. All I want to do then, perhaps, will
be to lie in bed, reading books about children who make houses and gardens with sand, who watch the
incoming tide, who make themselves    10    because of too many ice creams.

( )1. A.sea           
( )2. A.made          
( )3. A.flew          
( )4. A.dolphins (海豚)
( )5. A.but           
( )6. A.exploring (探险)
( )7. A.book          
( )8. A.However       
( )9. A.house         
( )10. A.angry        

B.lake         
B.watched      
B.jumped       
B.penguins (企鹅)         
B.and          
B.examining      
B.idea       
B.But          
B.garden       
B.tired       

C.mountain   
C.heard      
C.turned     
C.sharks (鲨鱼)           
C.yet        
C.repairing  
C.picture    
C.So         
C.tide       
C.sad         		D.river      
D.brought     
D.climbed       
D.fishes                 
D.or         
D.painting      
D.spirit (精神)
D.Whenever      
D.holiday      
D.sick      
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判断题

负强化与惩罚是两个不同含义的概念。
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