【文章內(nèi)容簡(jiǎn)介】 06) 1202030000＝ 18000 元 ⑶保本量＝ 30000/106＝ 7500（件） 安全邊際率＝１－ 7500/12020＝ ％＝ ％ ２．某公司 1999 年預(yù)計(jì)銷售某種產(chǎn)品 50000 件，若該產(chǎn)品的變動(dòng)成本成本率為５０％，安全邊際率為２０％，單位貢獻(xiàn)邊際為１５元 要求：⑴預(yù)測(cè) 1999 年的保本銷售額。⑵ 1999 年該公司可獲得多少稅前利潤(rùn)。 解：⑴銷售利潤(rùn)率＝（ 150％） 20％＝１０％ 單價(jià)＝１５247。５０％＝３０元 收入＝３０５００００＝ 1500000 元 則保本銷售額＝ 1500000 （１－２０％）＝ 1202000 元 ⑵稅前利潤(rùn)＝ 1500000１０％＝ 150000 元 ３．某企業(yè)某期銷售收入為 100000 元，貢獻(xiàn)邊際率為３０％，實(shí)現(xiàn)利潤(rùn)為 20200 元 專業(yè)好文檔 要求計(jì)算：⑴變動(dòng)成本。⑵固定成本。⑶經(jīng)營(yíng)杠桿系數(shù)。 解：⑴變動(dòng)成本率 =130%=70% 變動(dòng)成本＝ 100000 70％＝ 70000 元 ⑵固定成本＝ 100000－ 70000－ 20200＝ 10000 元 ⑶經(jīng)營(yíng)杠桿系數(shù)＝ 100000 30％ /20200＝ ４．某企業(yè)只生產(chǎn)一種產(chǎn)品，已知本期銷售量為 20200 件，固定成本為 25000元，利潤(rùn)為 10000 元，預(yù)計(jì)下一年銷售量為 25000 件。 要求：預(yù)計(jì)下期利潤(rùn) 解：銷售量變動(dòng)率＝ 2500020200/20200＝ 25％ 經(jīng)營(yíng)杠桿系數(shù)＝ 25000＋ 10000/10000＝ 預(yù)計(jì)利潤(rùn)＝ 10000（１＋２５％ ）＝ 18750 ５．某企業(yè)每年需用Ａ零件 2020 件，原由金工車間組織生產(chǎn)，年總成本為 19000 元，其中，固定生產(chǎn)成本為 7000 元。如果改從市場(chǎng)上采購(gòu)，單價(jià)為８元，同時(shí)將剩余生產(chǎn)能力用于加工Ｂ零件，可節(jié)約外購(gòu)成本 2020 元 要求：為企業(yè)作 出自制或外購(gòu)Ａ零件的決策，并說(shuō)明理由 解：自制總成本＝ 19000 元 自制變動(dòng)成本＝ 190007000＝ 12020 元 自制單位變動(dòng)成本＝ 12020247。 2020＝ 6 元 所以當(dāng)需零件 2020 件時(shí) 自制成本為 2020＋ 6 2020＝ 14000 元 外購(gòu)成本為 8 2020＝ 16000 元 因?yàn)?14000 元 16000 元，所以選擇自制 ６．在一定時(shí)間期內(nèi)，某企業(yè)采用自銷方式銷售某種產(chǎn)品的相關(guān)固定成本為 50000元，預(yù)計(jì)銷售量為 100000件；彩代銷方式的相關(guān)固定成本為 30000 元，預(yù)計(jì)銷量為 50000 件。目標(biāo)利潤(rùn)為 202000 元，單位變動(dòng)成本為 50 元。 要求：利用保利定價(jià)法作出自銷或代銷的決策 解：自銷方式下的保利價(jià)格＝ 50＋ 202000＋ 50000/100000＝ 元 代銷方式下的保利價(jià)格＝ 50＋ 202000＋ 30000/50000＝ 元 ∵ ∴應(yīng)當(dāng)采用自銷方式，因?yàn)樽凿N方式下的價(jià)格更有市場(chǎng)競(jìng)爭(zhēng)力。 ７．某企業(yè)組織多品種經(jīng)營(yíng)，其中有一種變動(dòng)成本率為 80％的產(chǎn)品于 2020 年虧損了 10000 元，其完全銷售成本為 110000 元，假定 2020 年市場(chǎng)銷路、成 本水平不變。 要求：請(qǐng)用相關(guān)損益法就以下不相關(guān)的情況作出決策。 ⑴假定與該虧損產(chǎn)品有關(guān)的生產(chǎn)能力無(wú)法轉(zhuǎn)移。 2020 年是否繼續(xù)生產(chǎn)該產(chǎn)品 ⑵假設(shè)與該虧損產(chǎn)品有關(guān)的生產(chǎn)能力可用于臨時(shí)對(duì)外出租，租金收入為 25000 元。2020 年是否繼續(xù)生產(chǎn)該產(chǎn)品。 解： ８．某企業(yè)擬購(gòu)建一項(xiàng)固定資產(chǎn)，需投資１ 00萬(wàn)元，建設(shè)期為１年，使用壽命為 5 年。其資金來(lái)源為銀行借款，年利息率為１０％ 要求：計(jì)算項(xiàng)目計(jì)算期和在以下不相關(guān)條件下的資本化利息和固定資產(chǎn)原值。 專業(yè)好文檔 ⑴全部投資于建設(shè)起點(diǎn)一次投入 。 ⑵建設(shè)起點(diǎn)和建設(shè)期末各投入５ 0％資金。 ９．已知：某企業(yè)準(zhǔn)備添置一條生產(chǎn)線，共需投資２ 02 萬(wàn)元。建設(shè)期為一年，全部資金于建設(shè)起點(diǎn)一次投入。該項(xiàng)目預(yù)計(jì)可使用１ 0 年，期滿有凈殘值 2 萬(wàn)元。生產(chǎn)線投入使用后不要求追加投入流動(dòng)資金，每年可使企業(yè)增加凈利潤(rùn) 15 萬(wàn)元。企業(yè)按直線法計(jì)提固定資產(chǎn)折舊。 要求：用簡(jiǎn)單法計(jì)算該項(xiàng)目的凈現(xiàn)金流量。 １０．已知：某建設(shè)項(xiàng)目的凈現(xiàn)金流量如下：ＮＣＦ０＝－ 100 萬(wàn)元，ＮＣＦ１－１０＝ 25 萬(wàn)元，折現(xiàn)率為 10％ 要求：計(jì)算該項(xiàng)目的凈現(xiàn)值 解： NPV＝－ 100＋ 25 1(1+10%)10/10% ＝－ 100＋ 25 ＝ 萬(wàn)元 ∵ 0 ∴可行 １１．已知：某企業(yè)生產(chǎn)丙產(chǎn)品 500 件，其工時(shí)標(biāo)準(zhǔn)為 15 工時(shí) /件，實(shí)際耗用工時(shí) 8000 工時(shí)，實(shí)際發(fā)生變動(dòng)性制造費(fèi)用 43200 元，變動(dòng)性制造費(fèi)用標(biāo)準(zhǔn)分析率為５元 /工時(shí) 要求：⑴計(jì)算變動(dòng)性制造費(fèi)用成本差異 ⑵計(jì)算耗費(fèi)差異 ⑶計(jì)算效率差異 解： (1)變動(dòng)性制造費(fèi)用成本差異 ＝ 43200－ 500 15 5 ＝ 43200－ 37500 ＝ 5700 元 (2)變動(dòng)性制造費(fèi)用耗費(fèi)差異＝ 500（ 8000/500－ 15) 5 ＝ 500（ 1615) 5 ＝ 2500 元 (3)變動(dòng)性制造費(fèi)用效率差異＝ 500 16（ 43200/8000－ 5) ＝ 500 16（ ) ＝ 3200 元 １２．已知：某企業(yè)本期固定性制造費(fèi)用 及其有關(guān)資料如下：固定性制造費(fèi)用預(yù)算總額 84000元，實(shí)際產(chǎn)量應(yīng)耗標(biāo)準(zhǔn)工時(shí)為 6300 工時(shí)。 要求：⑴計(jì)算固定制造費(fèi)用成本差異 ⑵按兩差差異法計(jì)算預(yù)算差異和能量差異 專業(yè)好文檔 ⑶按三差異法計(jì)算開支差異、生產(chǎn)能力差異和效率差異。 專業(yè)好文檔 If we don39。t do that it will go on and go on. We have to stop it。 we need the courage to do it. His ments came hours after Fifa vicepresident Jeffrey Webb also in London for the FA39。s celebrations said he wanted to meet Ivory Coast international Toure to discuss his plaint. CSKA general director Roman Babaev says the matter has been exaggerated by the Ivorian and the British media. Blatter, 77, said: It has been decided by the Fifa congress that it is a nonsense for racism to be dealt with with fines. You can always find money from somebody to pay them. It is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. It is all nonsense. We can do something better to fight racism and discrimination. This is one of the villains we have today in our game. But it is only with harsh sanctions that racism and discrimination can be washed out of football. The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport. For me it39。s about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。s 21 win. Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions. CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunda. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( 專業(yè)好文檔 Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform. Below, the Earth bees the concrete bottom of a swimming pool that he wants to land on, but not too hard. Still, he39。ll be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jump When he jumps, he is expected to reach the speed of sound 690 mph (1,110 kph) in less than 40 seconds. Like hitting the top of