问题 单项选择题

根据以下信息,回答第185题至第187题。

一家公司以分期付款形式销售商品。下表概述了其分期付款销售额、分期付款销货成本以及2003~2005年分期付款销售的现金收入。所有现金收入都是扣除利息后净额。

2003年 2004年 2005年

分期付款销售额 10000美元 5000美元 20000美元

分期付款销货成本 6000美元 4000美元 10000美元

2003年销售现金收入 2000美元 4000美元 4000美元

2004年销售现金收入 1000美元 2000美元

2005年销售现金收入 4000美元

2004年,该公司分期付款销售毛利率为()

A.20% 

B.40% 

C.50% 

D.80%

答案

参考答案:A

解析:

2004年分期付款销售毛利率 =(2004年分期付款销售额-2004年分期付款销货成本)/2004年分期付款销售额 =(5000-4000)/5000=20% 选项(b)不正确,此计算结果为2003年分期付款销售毛利率: (2003年分期付款销售额-2003年分期付款销货成本)/2003年分期付款销售额 =(10000-6000)/10000=40% 选项(C)不正确,此计算结果为2005年分期付款销售毛利率: (2005年分期付款销售额-2005年分期付款销货成本)/2005年分期付款销售额 =(20000-10000)/20000=50% 选项(d)不正确,此计算结果为2004年分期付款销货成本与销售额的比率: 2004年分期付款销货成本/2004年分期付款销售额 =4000/5000=80%

阅读理解

AVERAGE RESOURCES(资源)
620 m3 water
If we put flesh water and sea water together,we can each have 620 m3 water.But remember,sea water is too salty for us to drink if the factories don’t process(加工)it first.So,620 mis little.Saving water in daily use is important.
0.5 hectares of
forests
There are 3.869 billion hectares(公顷)of forests on Earth.But we are losing them mainly because we cut trees too much.If we calculate(计算)at the size of a football field,we are losing 343,000 football fields every day,or 1,431 per hour,or 24 per minute !
1.5 centimeters
long corals(珊瑚)
All the corals that we have now spread(绵延)for about 100,000 km in 109
countries.But each of us can only have such a little piece,because seas are get-ring polluted and corals are dying.
33 stars
According to the latest report,there are 200 billion stars in the Milky Way.Each of us can have 33 of them.Unfortunately,we cannot see most of the 200 billion stars from Earth.We can only see about 6.000 stars.If we don’t use telescopes(望远镜)or we have bad weather,we can only see about 2,000 stars.
90kg rice
On average(平均),we get 0.54 billion tons of rice each year round the world
and each of us can have 90 kg.Asia produces and eats 90%of all the rice.How long will it take you to eat up this 90 kg rice?
小题1:On average,maybe we each have________fresh water in the world.
A.620m3B.more than 620m3
C.far less than 620m3D.no more than 620m3
小题2:When we use telescopes or the weather is fine,we can see________stars from Earth.
A.all the starsB.about 200 billionC.about 2.000D.about 6.000
小题3:According to the table above,we each can only have________because of pollution.
A.less waterB.fewer forestsC.fewer coralsD.less rice
小题4:We are losing___________football fields every day because people cut down too many trees.
A.343,000B.3.869C.1,431D.24
小题5:Which of the following is true according to the passage?
A.We get 0.54 billion tons of rice each year round the world and each of us can have 9 kg.
B.We cannot see most of the 20 billion stars from Earth.
C.Sea water is too salty for us to drink if the factories don’t process it first.
D.each of us can only have some pieces of corals,because seas are get-ring polluted.
单项选择题 共用题干题