问题 单项选择题

甲公司专门生产汽车轴承,2011年销售数量为5000件,每件售价1.5万元,变动成本率为75%,一年的固定成本是1800万元。该公司采用销售百分比法预测资金需求量,2011年敏感资产金额为6000万元,敏感负债金额为800万元,公司采用固定股利政策,每年支付股利1000万元。2012年由于新技术的运用,产品更新,预计售价会增加20%,固定成本降低150万元,其他条件不变,不考虑所得税,则预计2012年外部融资额是()万元。

A.1040

B.315

C.0

D.500

答案

参考答案:B

解析:其他条件不变,售价增长20%,则收入增长了20%,所以2012年资金需求量=(6000-800)×20%=1040(万元),2012年留存收益增加额=5000×[1.5×(1+20%)-1.5×75%]-(1800-150)-1000=725(万元),所以外部融资额=1040-725=315(万元)。

阅读理解

Do you dream of being a reporter or an editor? Are you a good writer who loves the news? If so, then you may have what it takes to be a winner in the TFK Kid Reporter Talent Search.

We’re looking for 12 students from around the nation to be members of the TFK Kid Reporter Team for the 2008-2009 school year. Next year’s team will continue the tradition of reporting local and regional news stories for TIME FOR KIDS magazine and TIME FOR KIDS online.

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Interviewed national leaders, celebrities and other newsmakers.

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How to Enter

Get the official rules at time for kids. com/contest.

Entries must be postmarked by Dec. 20, 2008. Good luck!

53. This ad is written for ___________________.

A. professional reporters and editors

B. student reporters and editors

C. kids who are interested in politics

D. kids who love to write news

54. If you want to become a TFK Kid reporter, you must _________________.

A. write news stories for local newspapers

B. sign up through TFK’s official website

C. post your entries before Dec 20, 2008

D. know a lot about the newspaper and its style

55. Winners of the talent search will be able to do all the following EXECPT _____.

A. write reports on celebrities and other newsmakers

B. become a professional journalist for TIME magazine

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单项选择题