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问题 单项选择题

某企业只生产和销售一种产品，2004年销售25000件，每件产品销售价格为800元，单位变动成本为600元，实现利润总额400万元。计划2005年目标利润总额增长10%。

若2005年经过努力使变动成本率比2004年降低20%，且其他因素不变，则2005年盈亏临界点销售量为（）件

A．3667

B．2083

C．3125

D．4000

答案

参考答案：C

解析：

原变动成本率＝600/800，降低后的变动成本率＝600/800×(1－20%)＝60%， 盈亏临界点销售量×800×(1-60%)－1000000＝0，所以盈亏临界点销售量＝3125件。

单项选择题

下列有关预收款的说法错误的是（）。

A.经营者可以采取预收款方式提供商品或者服务

B.经营者采取预收款方式但未按照约定提供的，应当按照消费者的要求履行约定

C.经营者采取预收款方式但未按照约定提供的，应当退回预付款

D.经营者除退回预付款外，还应当承担预付款的利息和消费者预期损失
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填空题

Part 1


·Read the article below and choose the best sentence from the list on the next page to fill each of the gaps.
·For each gap (1-8) mark one letter (A-H) on the Answer Sheet.
·Do not mark any letter twice.

Noise


Do you think there is too much noise in our city If you live near the airport, you’ll be unhappy only because a jet plane flying in the sky makes loud noise. The sound of planes or heavy vehicles is likely to cause deafness if heard continuously.
(1) They like to enjoy music when they are doing dull jobs. It is a new danger because "pop" music, when played through powerful amplifiers, can reach 120 decibels at a distance of 5 feet. (2) Recently it was discovered that many teenagers hear no better than people as old as 65. (3) For example, when newspapers and books are being printed, the noise level is about 85 decibels, and some of the workers will eventually become deaf. Scientists believe that 10 percent of all workers in Britain are being deafened by the noise in the factories.
(4) We all know that too much noise makes life difficult and unpleasant. (5) Workers in noisy offices are not as efficient as those in quiet offices. Noise makes people less efficient. (6)
In Britain the government has recently made several laws to reduce noise. (7) However, many people think that there are still not enough laws. For example, there are no laws to control noise by machines. In Japan, America and Norway there are such laws. (8)
Scientists in our country are trying their best to find out one way or another to keep down noise.
  • A. Moreover, noise of less than 85 decibels can make some people tired and anxious.
  • B. However, most people in our city do not seem to mind noise.
  • C. Moreover, the government has spent a good deal of money in making airports and main roads quieter.
  • D. It can damage health and prevent people from working well.
  • E. Can anything be done to reduce or control noise
  • F. It is known that a continuous noise of over 85 decibels can cause deafness.
  • G. We used to think that only those who work in very noisy places became deaf.
  • H. As a result, workers can claim compensation if they become dea
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