试题与答案

A公司是一个商业企业。由于目前的收账政策过于严厉,不利于扩大销售,且收账费用较高,该

题型:问答题 计算题

题目:

A公司是一个商业企业。由于目前的收账政策过于严厉,不利于扩大销售,且收账费用较高,该公司正在研究修改现行的收账政策。现有甲和乙两个放宽收账政策的备选方案,有关数据如下:项目,现行收帐政策,甲方案,乙方案年销售额(万元/年),2400,2600,2700收帐费用(万元/年),40,20,10所有账户的平均收帐期,2个月,3个月,4个月所有账户的坏账损失率,2%,2.5%,3%乙知A公司的变动成本率为80%,资金成本率为10%。坏账损失率是指预计年度坏账损失和销售额的百分比。假设不考虑所得税的影响。

通过计算分析回答应否改变现行的收账政策?如果要改变,应选择甲方案还是乙方案?

答案:

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题型:完形填空

第II卷 (计35分)
第四部分:写作(共两节,满分35分)
第一节:阅读填空(10 分)(共 10 小题,每小题 1 分,满分 10 分)
阅读下面短文,根据所读内容在文后第71至第80小题的空格里填上适当的单词或短语。注意:每空不超过3 个单词。
Chinese are very generous when it comes to educating their children.Not caring about the money, parents often send their children to the best schools or even abroad to England, the US or Australia.They also want their children to take extra-courses activities where they will either learn a musical instrument or ballet, or other classes that will give them a head start in life.The Chinese believe that the more expensive an education is, the better it is.So parents will spend unreasonable amount of money on education.Even poor couples will buy a computer for their son or daughter.
However, what most parents fail to see is that the best education they can give their children is usually very cheap.
Parents can see that their children’s skills vary, skilled in some areas while poor in others.What most parents fail to realize though, is that today’s children lack self-respect and self-confidence.
The problem is that parents are only educating their children on how to take multiple-choice tests and how to study well, but parents are not teaching them the most important skills they need to be confident, happy and clever.
Parents can achieve this by teaching practical skills like cooking , sewing and doing other housework.
Teaching a child to cook will improve many of the skills that he will need later in life.Cooking demands patience and time.It is an enjoyable but difficult experience.A good cook always tries to improve his cooking, so he will learn to work hard and gradually finish his job successfully.His result, a well-cooked dinner, will give him much satisfaction and a lot of confidence.
Some old machines, such as a broken radio or TV set that you give your child to play with will make him curious and arouse his interest.He will spend hours looking at them, trying to fix them; your child might become an engineer when he grows up.These activities are not only teaching a child to read a book, but rather to think, to use his mind.And that is more important.
What Chinese Parents Do In 71_____________ Their Children
Attitude
72_______________
 
Measures/Dos
Never care about money.
Send them to the best schools or abroad.
Wish their children to 73_____________ or other classes.
Belief
The more 74 __________in education, the better the result will be.
What they can see in their children
75_____________
What they can’t see in their children
Lack of 76 ___________________
 
77________________ their failure
Only teach them how to 78____________________
and study well.
Without teaching them the most important skills they need to be confident, happy and clever.
How to 79______ the problem
By 80 __________________
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