问题 单项选择题

假设甲企业只生产销售一种产品,单价50元,边际贡献率40%,年固定成本300万元。预计来年产销量20万件,价格提高10%,则价格对销售利润影响的敏感系数为( )。

A.0.4
B.4
C.8
D.10

答案

参考答案:D

解析: 边际贡献率+变动成本率=40%+变动成本率=1,则变动成本率=60%,即单位变动成本/单价=60%,得:单位变动成本=50×60%=30(元),销售利润=边际贡献-固定成本=50×20×40%-300=100(万元);价格提高10%,销售利润=(55-30)×20-300=200(万元),利润变动百分比=(200-100)/100=100%,则:价格对利润影响的敏感系数=100%/10%=10。

选择题
完形填空

第二节:完型填空(20小题;每小题1.5分,满分30分)

Many people say their most painful moments are saying goodbye to those they love. After watching Cheryl, my daughter-in-law, through the six long months her mother suffered towards death, I think the most painful 36 can be in the waiting to say goodbye.

Cheryl made the two-hour trip over and over to be with her mother. They spent the long afternoons praying, comforting, and retelling their 37 memories.

As her mother was getting 38, Cheryl always sat for hours 39 watching her mother sleeping. Each time she kissed her mother before leaving, her mother would say in 40, “I’m sorry you drove so far and sat for so long and I didn’t even 41 up to talk with you.”

Cheryl would tell her it didn’t matter, still her mother felt 42 and apologized at each goodbye 43 the day Cheryl found a way to give her mother the same reassurance(安慰) her 44 had given to her so many times.

“Mom, do you 45 when I made the high school basketball team?” Cheryl’s mother nodded. “For every game you’d 46 so far and sit for so long and I never even left the bench to play. Each time I felt 47 and apologized to you for wasting your time.” Cheryl 48 took her mother’s hand.

“Do you remember what you would say to me?”

“I would say I didn’t come to see you 49, I came to see you.”

“And you 50 those words, didn’t you?”

“Yes, I really did.”

“Well, now I say the 51 words to you. I didn’t come to see you 52. I came to see you.”

Her mother understood and smiled as she floated back into sleep.

Their 53 together passed quietly into days, weeks, and months. To the last day they cared each other in the 54, love given and received just by seeing each other.

A love so strong that, 55 in this deepened silence that followed their last goodbye, Cheryl can still hear her mother’s love.

36. A. moments         B. business        C. consequences        D. failures

37. A. lost             B. buried          C. shared              D. frozen

38. A. thinner          B. stronger         C. better               D. worse

39. A. silently         B. excitedly        C. impatiently           D. desperately

40. A. laughter         B. tears            C. despair              D. happiness

41. A. catch           B. keep            C. wake                D. sit

42. A. grateful          B. sorry          C. optimistic            D. nervous

43. A. until            B. since            C. after                 D. while

44. A father            B. mother           C. mother-in-law         D husband

45. A. know            B. forget           C. remember           D. doubt

46. A. walk            B. run              C. ride                 D. drive

47. A. guilty           B. excited           C. silly                 D. sensitive

48. A. quickly          B. eagerly           C. curiously             D. gently

49. A. study           B. play              C. explain              D. cry

50. A. said             B. appreciated        C. meant              D. weighed

51. A. useful           B. final              C. different            D. same

52. A. talk            B. sleep             C. complain            D. weep

53. A. mornings         B. afternoons        C. evenings             D. nights

54. A. carefulness       B. sadness           C. kindness             D. stillness

55. A. thus             B. only             C. even                D. ever