问题 单项选择题 计算题

长江公司生产和销售甲种产品。相关资料如下。

(1)目前的信用政策为"2/15,n/30",有占销售额60%的客户在折扣期内付款并享受公司提供的折扣;不享受折扣的销售额中,有80%可以在信用期内收回,另外20%在信用期满后10天(平均数)收回。目前的销售收入为1000万元,销售利润率为20%。收账成本占销售收入的5%。

(2)如果明年将信用政策改为"5/10,n/20",预计不会影响产品的单价,而销售额将增加到1200万元,销售利润率不变。与此同时,享受折扣的比例将上升至销售额的70%;不享受折扣的销售额中,有50%可以在信用期内收回,另外50%可以在信用期满后20天(平均数)收回。收账成本占销售收入的10%。

(3)有价证券的报酬率为10%。

根据上述资料回答下列问题。(计算结果保留两位小数)

假设公司采用新的信用政策,增加的现金折扣为()万元。

A.10

B.20

C.30

D.40

答案

参考答案:C

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阅读下面短文,从短文后所给各题的四个选项(A、B、C和D)中,选出可以填入空白处的最佳选项。
Recently I gave my adult students homework.It was to "go to someone you love and tell them you love them.It has to be someone you have   25  said those words to before or at least haven't   26  those words with for a long time."
Since most of the men were over 35 and were raised in the   27  of men that were taught   28  feelings is not "manly", this was very   29  homework for some.
In our next   30  , I asked if someone wanted to share his story with us.I fully   31 one of the women to volunteer, as was   32  the case, but on this evening one of the men raised his hand.As he   33  out of his chair (all 1.85 metres of him), he began by saying, "Dennis, I was quite   34  with you last week when you gave us this homework.   35  were you to tell me to do something that personal? But as I began driving home my heart started talking to me, telling me that I knew   36  who I needed to say 'I love you' to."
"My father and I had a severe   37  five years ago, and since then we had  38 seeing each other unless we had to at Christmas.But even then, we hardly   39  to each other.So last Tuesday I drove to my parents' house after work and said, "Dad, I just    40 to tell you that I love you. '"
"Dad reached out and    41   me and said, 'I love you too, son, but I've never been able to say it.' Two days after my visit, my dad had a heart attack and I don't know if he will  42   it.So, I'm here to tell all of you that my    43   in this is: Don't wait to do the things    44    it is too late.Take the time to do what you need to do and do it now!"
小题1:
A.everB.alwaysC.never D.even
小题2:
A.saidB.sharedC.talkedD.discussed
小题3:
A.yearB.occasionC.periodD.generation
小题4:
A.explainingB.hurtingC.devotingD.expressing
小题5:
A.interestingB.threateningC.inspiringD.exciting
小题6:
A.classB.termC.holidayD.week
小题7:
A.askedB.dislikedC.advisedD.expected
小题8:
A.usuallyB.probablyC.notD.seldom
小题9:
A.satB.roseC.stoodD.struggle
小题10:
A.boredB.amusedC.curiousD.angry
小题11:
A.HowB.WhyC.WhoD.What
小题12:
A.exactlyB.fullyC.directlyD.simply
小题13:
A.conditionB.discussionC.disagreement D.experiment
小题14:
A.hatedB.avoidedC.reducedD.continued
小题15:
A.spokeB.smiledC.lookedD.turned
小题16:
A.dropped inB.ran acrossC.came overD.came across
小题17:
A.touchedB.testedC.inspiredD.hugged
小题18:
A.getB.make C.deserveD.overcome
小题19:
A.senseB.point C.thoughtD.message
小题20:
A.untilB.when C.beforeD.as