问题 单项选择题

某企业年销售产品收入为3600万元,企业销售利润率为10%,其信用条件是:2/10,n/30,享受现金折扣的客户占40%,其余在信用期内付款。管理成本占销售收入的1%,坏账损失占销售收入的2%,收账费用占销售收入的3%。企业为了扩大销售,决定在原方案的墓础上将赊销条件改为“2/10,1/20,n/60”,预计销售收入将增加2000万元。估计约有60%的客户(按赊销额计算)会利用2%的折扣;15%的客户会利用1%的折扣,其余客户在信用期内付款。管理成本占原销售收入的比率变为2%,坏账损失为原销售收入的3%,收账费用为原销售收入的4%。企业预计在下一年度里销售利润率保持不变,资金成本率为10%,全年按360天训—算。

比较新旧信用政策,企业应该选择( )。

A.继续采用目前的信用政策

B.采用新的信用政策

C.两种信用政策均可

D.无法判断

答案

参考答案:B

解析: 因为采用新信用政策后的利润123.07万元大于采用目前信用政策下的利润93.2万元,所以企业应该采用新的信用政策,选项B正确。

阅读理解

When I was about 12 , I had an enemy , a girl who liked to pointed out shortcomings (缺点).Sometimes she said I was thin , Sometimes she said I was lazy. Sometimes she said I wasn’t a good student. Sometimes she said I talked too much, and so on. I tried to put up with(忍受) her as long as I could . At last , I became very angry. I ran to my father with tears in my eyes.

He listened to me quietly, and then he asked, “ Are the things she said true or not ? Mary , didn’t you ever wonder what you’re really like? Go and make a list of everything she said and mark the points that are true. Pay no attention to the other things she said.”

I did as he told me and to my surprise, I discovered that about half the things were true.

I brought the list back to my father. He refused to take it. “ That’s just for you,” he said. You know better than anyone else the truth about yourself. When something said about you is true, you’ll find if will be helpful to you. Don’t shut your ears. Listen to them all , but hear the truth and do what you think is right.

Many years have passed. The situation often appears in my mind. In our lives we often meet with some trouble and we often go to someone and ask for advice. For some advice you will treasure(珍惜) all your life!

根据短文内容,判断以下句子的正误。你认为正确的句子请在题前括号内写“T,错误的写“F”。(共5小题,每小题2分,满分10分)

小题1:The writer had a real enemy when she was 12.

小题2:The writer asked her mother for advice.

小题3:The writer’s father told her to write down all her “enemy” had said about her.

小题4:The writer didn’t do what her father told her to do.

小题5:The writer is thankful to her father and her “enemy”.

单项选择题