问题 单项选择题

B公司目前采用30天按发票金额付款的信用政策。为了扩大销售,公司拟改变现有的信用政策,有两个可供选择的方案,有关数据如下:

单位:万元
当前 方案一 方案二
信用期 n/30 n/60 2/10,1/20,n/30
年销售量(件) 72000 86400 79200
销售单价(元) 5 5 5
边际贡献率 0.2 0.2 0.2
可能发生的收账费用(元) 3000 5000 2850
可能发生的坏账损失(元) 6000 10000 5400
如果采用方案二,估计会有20%的顾客(按销售量计算,下同)在10天内付款、30%的顾客在20天内付款,其余的顾客在30天内付款。(假定计算现金折扣的时候不考虑增值税)假设该项投资的资本成本为10%;一年按360天计算,假定销售净利润率为20%。
根据上述资料,回答下列问题:

公司采用方案二的信用政策下,企业的利润为( )万元。

A.65648

B.68926

C.66154

D.67926

答案

参考答案:C

解析: 应收账款平均收现天数=10×20%+20×30%+30×50%=23(天)。
应收账款的机会成本=79200×5/360×23×(1-0.2)×10%=2024(万元)。
方案二信用政策下的利润=79200×5×0.2-2024-2860-5400-(79200×5×20%×2%+79200×5×30%×1%)=66154(万元)。

阅读理解

阅读理解。

     Traditional fairytales are being abandoned by parents because they are too scary for their young

children, a study found.

    Research revealed one in five parents has ditched old classics such as Snow White and the Seven

Dwarves and Rapunzel in favour of more modern books. One third of parents said their children have

been left in tears after hearing the horrible details of Little Red Riding Hood. And nearly half of mothers

and fathers refuse to read Rumplestiltskin to their kids as the themes of the story are kidnapping and

execution. Similarly, Goldilocks and the Three Bears was also a tale likely to be left on the book shelf as

parents felt it forgives stealing.

    The survey of 2,000 adults was conducted to mark the launch of the hit US drama GRIMM, which

starts tonight at 9pm on Watch, and sees six episodes based on traditional fairytales. The poll found a

quarter of parents polled wouldn't consider reading a fairytale to their child until they had reached the age

of five, as they prompt too many awkward questions from their offspring.  

Steve Hornsey, General Manager of Watch, said: "Bedtime stories are supposed to soothe children and

send them off to sleep soundly.But as we see in GRIMM, fairytales can be dark and dramatic tales so it's

understandable that parents worry about reading them to young children."

   "As adults we can see the innocence in fairytales, but a five year old with an over active imagination

could take things too seriously.Despite the dark nature of classic fairytales, as we see in GRIMM, good

will triumph over evil and there is always a moral to the story."

   The study also found two thirds of mums and dads try to avoid stories which might give their children

nightmares.

   However,half of parents said traditional tales are more likely to have a strong moral message than a lot

of modern kids' books, such as The Gruffalo, The Hungary Caterpillar and the Mr. Men books.

1.Why some parents don't want to read Rumplestiltskin to their kids?

A. Rumplestiltskin is too long

B. Rumplestiltskin is too difficult

C. Rumplestiltskin forgives stealing

D. Rumplestiltskin may have bad influence on Children

2. We can learn from paragraph 3 that Grimm is _____.

A. a fairytales book          

B. a movie for children

C. a play loved by children    

D. a drama based on traditional fairytales

3. The underlined word "soothe "in paragraph4 can be replaced by____

A. put down  

B. calm down  

C. take down  

D. come down

4. Which of the following may Steve Hornsey agree to?

A. There is a moral to a classic fairytale

B. Fairytales are dark

C. Adults take fairytales too seriously

D. Fairytales are not good for children's sleep

5.What's the author's attitude towards traditional fairytales?

A. Optimistic    

B. Not mentioned    

C. Casual    

D. Disapproving

单项选择题