第3题: [单项选择]某企业本年息税前利润100万元,测定的明年经营杠杆系数为2,假定固定性经营成本不变,预计明年产销量增长率为5%,则预计明年的息税前利润为( )万元。 A. 100 B. 105 C. 200 D. 110 参考答案:D 答案解析:[解析] 本题考核经营杠杆效应。经营杠杆系数=息税前利润变动率/产销量变动率。本题中,经营杠杆系数为2,表明销售增长1倍会引起息税前利润以2倍的速度增长,因此,预计明年的息税前利润=100×(1+2×
第30题: [单项选择]If children have flu-like symptoms, their parents________. A. are advised not to give them aspirin B. should watch out for signs of Reye syndrome C. are encouraged to take them to hospital for vaccination D. should prevent them from mixing with people running a fever 参考答案:A 答案解析:该题的出题点明显是“children”与“parents”,原文中只有倒数的第3和第2段出现过讨论父母,孩子等概念,通过再次理解这两小段,再逐一分析选项,就可以得出答案。