【简答题】某公司总资本1000万元,其中债务资本500万元,利率为8%,权益资本为500万元,每股面值为1元,公司实现年销售量10000件,单价2000元,已知公司固定成本总额为200万元,单位变动成本为1200元,所得税率25%,其他收入成本费用不考虑。 要求计算:(1)单位产品边际贡献;(2)边际贡献总额;(3)息税前利润;(4)税前利润;(5)税后利润;(6)每股收益;(7)总资本收益率;(8)权益资...
【简答题】某公司年销售额1000万元,变动成本率70%,全部固定成本和费用200万元,总资产500万元,资产负债率40%,负债的平均利率8%,假设所得税率为40%。该公司拟改变经营计划追加投资400万元,每年的固定成本增加50万元,可以使销售额增加20%,并使变动成本率下降至60%。 要求: (1) 所需资金以追加实收资本取得,计算权益净利率、经营杠杆系数、财务杠杆系数和总杠杆系数; (2) 所需资金以10...
【简答题】完形填空。 Mickey was a nice,cheerful,optimistic boy. No one could remember ever having seen him 1 ;it seemed he didn't 2 whatever people said to him. Even his teachers admired his good 3 . It was so unusu...
【单选题】某公司年销售收入为 500万元,变动成本率为40%,经营杠杆系数为1.5,财务杠杆系数为2,假定固定成本增加50万元,则总杠杆将变为( )倍。
【简答题】One day a small boy was walking along the street in London. His name was Tom. It was a cold winter day in 1900. 1 he could have no breakfast 2 lunch. He wanted to buy bread, but he didn’t 3 any money....
【单选题】某公司年销售收入为500万元,其中赊销比率为80%。应收账款周转率为10次,变动成本率60%,资金成本率8%,则该公司的应收账款机会成本为( )万元。
【单选题】某公司没有优先股,年销售收入为500万元.变动成本为200万元,经营杠杆系数为1.5,财务杠杆系数为2。如果固定成本增加50万元,那么,总杠杆系数将变为()。
【单选题】某公司年销售收入为500万元,变动成本为200万元,经营杠杆系数为1.5,财务杠杆系数为2。如果固定成本增加50万元,那么,总杠杆系数将变为______。
【简答题】Mickey was a nice, cheerful, optimistic boy. No one could remember ever having seen him 36 ;it seemed he didn’t 37 whatever people said to him. Even his teachers admired his good 38 . It was so unusua...