第7题: [单项选择]What is the writer's view in the reading passage A. He believes that there are toe many MBAs B. He believes that the degree is over-valued C. He believes that standards are inconsistent D. He believes that the degree has dubious value 参考答案:C 答案解析:从文中第三段可知;A,B,D三项文中提到过,但只是某些人的观点,作者并未完全赞同。
第28题: [单项选择]某公司生产A产品,销售单价为60元,单位变动成本为24元,固定成本总额为90000元。则盈亏平衡点为()件。 A. 2500 B. 1500 C. 3750 D. 1071 参考答案:A 答案解析:本题考核的是盈亏平衡点的计算。盈亏平衡点就是营业收入总额和成本总额相等时,或息税前利润等于零时的销售量,盈亏平衡点=固定成本/(单价-单位变动成本)=90000/
(60-24)=2500(件)。