第4题: [单项选择]在正常销售量不变的条件下,盈亏临界点的销售量越大,说明企业的()。 A. 经营风险越小 B. 经营风险越大 C. 财务风险越小 D. 财务风险越大 参考答案:B 答案解析:安全边际率=(正常销售量-盈亏临界点销售量)/正常销售量=(正常销售量-盈亏临界点销售量)×单位边际贡献/(正常销售量×单位边际贡献)=(边际贡献-固定成本)/边际贡献,经营杠杆系数=基期边际贡献/(
第36题: [单项选择]It is well known that the first ( )can only work hard planting young trees for a new business, while the following people may obtain the successful fruits. A. practitioners B. amateurs C. forerunners D. managers 参考答案:A 答案解析:
[解析] 句子前半句提到the first,后半句用的while从句中又有the following people,意思实际上就是“前人栽树,后人乘凉”。因此应当用