问题 问答题

某企业预测2006年度销售收入净额为500万元,现销与赊销比例为1:4.应收账款平均收账天数为90天,变动成本率为60%,企业的资金成本率为10%。一年按360天计算。 要求: (1) 计算2006年度赊销额。 (2) 计算2006年度应收账款的平均余额。 (3) 计算2006年度维持赊销业务所需要的资金额。 (4) 计算2006年度应收账款的机会成本额。 (5) 若2006年应收账款平均余额需要控制在80万元,在其他因素不变的条件下,应收账款平均收账天数应调整为多少天

答案

参考答案:

解析:(1) 赊销额=500×4/5=400(万元) (2) 应收账款的平均余额=400/360×90=100(万元) (3) 维持赊销业务所需要的资金额=100×60%=60(万元) (4) 应收账款的机会成本=60×10%=6(万元) (5) 应收账款的平均余额=400/360×平均收账天数=80,平均收账天数=72(天)

完形填空

In many classrooms, it’s not  31 to find students spinning (旋转) their pens 32they listen to their teachers.

Pen-spinning is also popular  33  Japanese students. It is a form of entertainment. Recently, a pen-spinning competition was held in Tokyo, Japan. Ryuki Omura, a 16-year-old high school student, became the first pen-spinning   34 .

276 people took part in the competition. The came from different age groups. Some were students   35  some were office workers. First, they   36  the videos of their pen-spinning skills to the organizer’s website. Then some of them came to the last round in Tokyo. 37  of them had 30 seconds to show their skills in front of 400 people,   38 reporters and fans. Omura took a pen from his little finger to the rest fingers, then to his palm(手掌) and the back of his hand. His wonderful show made him   39  the champion.

Omura said he began learning pen-spinning only about 14 months ago. He did  40 in the competition. If you like to spin your pen, you can practice it in your spare time. But when you are in the class, please don’t do that.

小题1:A. different                B. easy               C. common

小题2: A. before                  B. when                C. after

小题3: A. for                    B. between              C. among

小题4: A. chairman               B. captain              C. champion

小题5: A. or                     B. and                  C. with

小题6: A. were sent              B. sent                 C. was sent

小题7:A. each                  B. Both                  C. Every

小题8:includes                 B. included              C. including

小题9:A. become                B. became               C. becomes

小题10: A. quite good            B. quite well            C. quite better

单项选择题