问题 单项选择题


(每题的备选项中,只有1个最符合题意。)

东大股份有限公司(以下简称“东大公司”)只生产和销售甲产品一种产品(单位:件),2008年度甲产品单位变动成本(包括销售税金)为20元,边际贡献率为60%,固定成本总额为600 000元,全年实现净利润为240 000元。该公司适用的所得税税率为25%,2008年度的股利支付率为30%。2009年度的股利支付率将提高到50%。东大公司2009年度资金需要量预测采用销售百分比法。该公司2008年末简要资产负债表如下:
金额单位:元
资产项目负债及所有者权益项目
银行存款200 024流动负债应付账款50 000
应收账款850 000短期借款245 800
其他流动资产35 976应交税费50 000
存 货1 400 000长期负债1 560 000
固定资产净值1 364 000所有者权益股本2 000 000
无形资产900 000留存收益844 200
资产总计4 750 000负债及所有者权益总计4 750 000
假设东大公司2008年度和2009年度均无纳税调整事项。
根据上述资料,回答下列问题:

如果东大公司为了保证2009年度实现净利润比2008年度增长10%,在其他条件不变的情况下,甲产品单位变动成本应降低( )元。

A.18.96

B.17.00

C.2.35

D.1.04

答案

参考答案:D

解析: 2008年的销售量=边际贡献/单位边际贡献=[240 000/(1-25%)+600 000]/30=30 666.67(件)。2009年甲产品单位变动成本=单价-单位边际贡献=50-[240 000/(1-25%)×(1+10%)+600 000]/30 666.67=18.96(元),即甲产品单位变动成本应降低的金额=20-18.96=1.04(元)。

阅读理解

On June 11th, 2013, China sent up her tenth spaceship Shenzhou Ⅹ into space successfully. And three astronauts went together with it. They were Nie Haisheng, Zhang Xiaoguang and Wang Yaping. Here is some information about the three astronauts.

Nie Haisheng was born in September, 1964. He is from Xiangyang, Hubei. After graduating from high school, he joined the PLA Air Force, and became a fighter pilot. In 1998, he was chosen for the astronaut program. He carried out Shenzhou Ⅵ with Fei Junlong in 2005. In 2013, he flew into space for his second time with Shenzhou Ⅹ. He is the commander of this mission.

Zhang Xiaoguang is from Jinzhou, Liaoning Province. He was born in May, 1966. Zhang joined the army in June 1985. In January 1998, Zhang was trained as one of China’s first batch(一批) of astronauts. Before he was trained as an astronaut, Zhang was a senior pilot. It’s reported that Zhang Xiaoguang is very humor and likes playing jokes very much.

After Liu Yang, Wang Yaping is the second woman astronaut in China. She was born in 1980 in Yantai, Shangdong. Wang Yaping joined the PLA in 1997. In 2010, Wang became a member of the second batch of Chinese astronauts and was chosen to the crew of the Shenzhou Ⅹ space mission in April, 2013. Wang is China’s first astronaut to give lectures to middle and elementary school students while in space.

小题1:How many astronauts were there flying in Shenzhou Ⅹ ?

A.Two

B.Three

C.Four

D.Five小题2:Who has been to space twice?

A.Fei Junlong

B.Zhang Xiaoguang

C.Wang Yaping

D.Nie Haisheng小题3:How old is Zhang Xiaoguang in 2013?

A.45

B.46

C.47

D.48小题4:How long has Wang Yaping been an astronaut by 2013?

A.For 16 years.

B.For 3 years.

C.For 23 years.

D.For 13 years.小题5:Which one of the following is wrong?

A.Zhang Xiaoguang is shy and he doesn’t like talking.

B.China has sent up 10 spaceships into space.

C.Nie Haisheng is the commander of Shenzhou Ⅹ.

D.Wang Yaping gave a lecture to students while in space.

单项选择题