问题 单项选择题

公司生产并销售100000单位的元件,其单位变动成本是20美元。质量最高的元件销售价格为50美元。元件的规格要求它的重量为20千克,可以上下浮动1千克。但是,公司有1200单位的元件没有达到重量的规格要求。这1200单位的元件将进行返工,每单位花费成本12美元,然后以次等品出售,单位销售价格为45美元。如果公司的质量保证项目使所有的元件达到重量规格,那么公司从这些元件中可以增加的边际贡献是()。

A.14400美元

B.20400美元

C.21600美元

D.39600美元

答案

参考答案:B

解析:

[12+(50-45)]×1200=20400(美元)

选项(a)不正确,12×1200=14400(美元)。

选项(c)不正确,[50-(20+12)]×1200=21600(美元)。

选项(d)不正确,(45-12)×1200=39600(美元)。

填空题
阅读理解

In my experience, one of the greatest reasons of unhappiness is the difficulty we have in accepting things as they are.When we see something we don’t like, we wish it could be different–we cry out for something better.That may be human nature, or perhaps it’s something that has been grown in our culture.

The root of the unhappiness isn’t that we want things to be different, however, it’s that we decided we didn’t like it in the first place.We’ve judged it as bad, rather than saying, “It’s not bad or good, but it just is.”

Here is an example.I have written a paper, A Beautiful Method to Find Peace of Mind.Quite a few people think it bad after reading it because I think people should expect things to go differently than you planned, and that you should accept that, instead of encouraging people to change themselves or the environment as much as possible.You could accept it as the way the world works–as the way things actually are.And try to understand why that is, and follow it, as it is.

This can be useful to whatever you do: whether it be how other people act at work, how politics works and how depressing the news media can be.Accept these things as they are, and try to understand why they’re that way.

It’ll save you a lot of sadness because you’ll no longer say, “Oh, I wish things didn’t go bad!”

If you really understand what I mean, you can try a different way to live in this world:accept, and understand.It might lead to some interesting results.

1.What is the major reason why we feel unhappy in the writer’s opinion?

A.We are never satisfied with ourselves and the environment around us.

B.When we see something that makes us unhappy, we don’t know what to do.

C.We feel hard to accept the way things happen themselves.

D.No matter how happy we are, we never want to be happy.

2.What do you think the writer may say to himself when he meets something unhappy?

A.How could I have made such a stupid mistake?

B.I should have done better.It’s all my fault.

C.Why is it all against my plan? It can’t be so bad.

D.Well, I know all is what it is meant to be.Take it easy.

3.Why do some people think badly of the writer’s new paper after reading it?

A.The writer hasn’t shown an encouraging attitude in his paper.

B.The writer asks people to try to make things better.

C.The writer reminds the people that things will go exactly as you’ve planned.

D.The writer doesn’t think it a good idea to accept the things go naturally.

4.The statements below are based on the writer’s points of view, EXCEPT_______

A.Unhappiness may be caused by human nature that we always want things to be better.

B.Why we don’t like the thing is that we have regard it as bad in the beginning.

C.The news media shouldn’t be so depressing if the reporters worked harder.

D.The best way to avoid feeling unhappy is to accept the things as they are.