下列关于每股利润分析法决策规则的表述，正确的是（）
A．当实际每股利润无差别点大于无差别点时，选择报酬固定型的筹资方式
B．当实际每股利润无差别点大于无差别点时，选择报酬非固定型筹资方式
C．当实际每股利润无差别点等于无差别点时，选择报酬非固定型筹资方式
D．当实际每股利润无差别点小于无差别点时，选择报酬固定型筹资方式
参考答案：A
解析：
本题考查每股利润分析法的决策规则。当实际每股利润无差别点大于无差别点时，选择报酬固定型的筹资方式；当小于无差别点时，选择报酬非固定型筹资方式。
错因分析考生没有正确的掌握每股利润分析法决策规则的相关知识点。
Jack was a big, fine figure of a policeman, and always had a lot of work to do. One day, he was too busy to have enough lunch and had to keep on working. He walked up and down Market Street, keeping a eye on things and getting hungrier and hungrier. He passed Tony’s store. “Would you like to have a banana, Jack?” greeted Tony. But Jack his head and said, “No, thank you.” He never ate when he was at . Then he went past another shop that was full of cheeses, cold meats, potato chips, and so on. And when the shopkeeper offered him a pack of sausage, he again. So it went, all day long. The man went past the sweet store, the bakery, the peanut man and the toffee-apple man, saying, “No, thank you, not on duty.” He got much . At last, his day ended, and he immediately ran back home. He went the stairs and into the kitchen. “You must be hungry, man!” cried his wife, who had prepared well for the dinner, “ Sit at the and eat!” Jack sat down immediately and began to enjoy the meal. It seemed that it was the most delicious and biggest meal he had ever had. He said, “Thank you, my dear.” “It’s always a pleasure to for you,” his wife replied.
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