1銆佷笅鍒楀悇闋�(xi脿ng)涓紝灏囨渻(hu矛)灏�(d菐o)鑷寸稉(j墨ng)鐕�(y铆ng)鏉犳】鏁堟噳(y墨ng)鏈€澶х殑鎯呮硜鏄�(銆€)銆�

A.瀵�(sh铆)闅涢姺鍞绛変簬鐩(bi膩o)閵峰敭椤�

B.瀵�(sh铆)闅涢姺鍞澶т簬鐩(bi膩o)閵峰敭椤�

C.瀵�(sh铆)闅涢姺鍞绛変簬鐩堣櫑鑷ㄧ晫榛�(di菐n)閵峰敭椤�

D.瀵�(sh铆)闅涢姺鍞澶т簬鐩堣櫑鑷ㄧ晫榛�(di菐n)閵峰敭椤�

銆愮瓟妗堛€慍

銆愯В鏋愩€戝湪閵峰敭椤嶈檿浜庣泩铏ц嚚鐣岄粸(di菐n)鏅�(sh铆)锛岀稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)瓒ㄤ簬鐒�(w煤)绐ぇ锛屾鏅�(sh铆)閵峰敭椤嶇◢鏈夋笡灏戜究鏈�(hu矛)灏�(d菐o)鑷存洿澶х殑铏ф悕銆�

2銆佹煇浼佹キ(y猫)鏌愬勾鐨勮病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)鐐�2.5锛屾伅绋呭墠鍒╂饯(r霉n)(EBIT)鐨勮▓(j矛)鍔冨闀�(zh菐ng)鐜囩偤10%锛屽亣瀹氬叾浠栧洜绱犱笉璁�锛屽墖瑭插勾鏅€氳偂姣忚偂鏀剁泭(EPS)鐨勫闀�(zh菐ng)鐜囩偤(銆€)銆�

A.4%

B.5%

C.20%

D.25%

銆愮瓟妗堛€慏

銆愯В鏋愩€戞牴鎿�(j霉)璨�(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)瀹氱京鍏紡鍙煡锛氳病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)=姣忚偂鏀剁泭澧為暦(zh菐ng)鐜�/鎭▍鍓嶅埄娼�(r霉n)澧為暦(zh菐ng)鐜�=姣忚偂鏀剁泭澧為暦(zh菐ng)鐜�/10%=2.5锛屾墍浠ユ瘡鑲℃敹鐩婂闀�(zh菐ng)鐜�=25%銆�

3銆佹煇鍏徃鐨勭稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)鐐�1.8锛岃病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)鐐�1.5锛屽墖瑭插叕鍙搁姺鍞姣忓闀�(zh菐ng)1鍊�锛屽氨鏈�(hu矛)閫犳垚姣忚偂鏀剁泭澧炲姞( )銆�

A.1.2鍊�

B.1.5鍊�

C.0.3鍊�

D.2.7鍊�

銆愮瓟妗堛€慏

銆愯В鏋愩€戦€氶亷(gu貌)鏈鎺屾彙绺芥潬妗跨郴鏁�(sh霉)鐨勫惈缇╁強瑷�(j矛)绠�銆侱TL=DOL×DFL=1.8×1.5=2.7

4銆佸湪閫氬父鎯呮硜涓�锛岄仼瀹滈噰鐢ㄨ純楂樿矤(f霉)鍌垫瘮渚嬬殑浼佹キ(y猫)鐧�(f膩)灞曢殠娈垫槸(銆€)銆�

A.鍒濆壍(chu脿ng)闅庢

B.鐮寸敘(ch菐n)娓呯畻闅庢

C.鏀剁府闅庢

D.鐧�(f膩)灞曟垚鐔熼殠娈�

銆愮瓟妗堛€慏

銆愯В鏋愩€戜紒妤�(y猫)铏曚簬鎿�(ku貌)寮垫垚鐔熸湡锛岀敘(ch菐n)閵锋キ(y猫)鍕�(w霉)閲忓ぇ锛岀稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)灏�锛屾鏅�(sh铆)璩囨湰绲�(ji茅)妲�(g貌u)涓彲鎿�(ku貌)澶у偟鍕�(w霉)璩囨湰锛屽湪杓冮珮绋嬪害涓婁娇鐢ㄨ病(c谩i)鍕�(w霉)鏉犳】銆�

鍒ゆ柗椤�

1銆佸湪浼佹キ(y猫)鎵挎摂(d膩n)绺介ⅷ(f膿ng)闅�(xi菐n)鑳藉姏涓€瀹氫笖鍒╃巼鐩稿悓鐨勬儏娉佷笅锛屽皪(du矛)浜庣稉(j墨ng)鐕�(y铆ng)鏉犳】姘村钩杓冮珮鐨勪紒妤�(y猫)锛屾噳(y墨ng)鐣�(d膩ng)淇濇寔杓冧綆鐨勮矤(f霉)鍌垫按骞�锛岃€屽皪(du矛)浜庣稉(j墨ng)鐕�(y铆ng)鏉犳】姘村钩杓冧綆鐨勪紒妤�(y猫)锛屽墖鍙互淇濇寔杓冮珮鐨勮矤(f霉)鍌垫按骞�銆�( )

銆愮瓟妗堛€�√

銆愯В鏋愩€戠附鏉犳】绯绘暩(sh霉)涓€瀹氱殑鎯呮硜涓�锛岀稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)鑸囪病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)姝ゆ秷褰奸暦(zh菐ng)銆�

瑷�(j矛)绠楅

1銆丅浼佹キ(y猫)骞撮姺鍞鐐�1000钀�(w脿n)鍏冿紝璁婂嫊(d貌ng)鎴愭湰鐜囩偤60%锛屾伅绋呭墠鍒╂饯(r霉n)鐐�250钀�(w脿n)鍏冿紝鍏ㄩ儴璩囨湰500钀�(w脿n)鍏�锛岃矤(f霉)鍌垫瘮鐜�40%锛岃矤(f霉)鍌靛钩鍧囧埄鐜�10%銆�

瑕佹眰锛�

(1)瑷�(j矛)绠桞浼佹キ(y猫)鐨勭稉(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)銆佽病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)鍜岀附鏉犳】绯绘暩(sh霉)銆�

(2)濡傛灉闋�(y霉)娓�(c猫)鏈烞浼佹キ(y猫)鐨勯姺鍞灏囧闀�(zh菐ng)10%锛岃▓(j矛)绠楁伅绋呭墠鍒╂饯(r霉n)鍙婃瘡鑲℃敹鐩婄殑澧為暦(zh菐ng)骞呭害銆�

銆愮瓟妗堛€�

(1)

缍�(j墨ng)鐕�(y铆ng)鏉犳】绯绘暩(sh霉)=(1000-1000×60%)/250=1.6

璨�(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)=250/(250-500×40%×10%)=1.087

绺芥潬妗跨郴鏁�(sh霉)=1.6×1.087=1.7392

(2)

鎭▍鍓嶅埄娼�(r霉n)澧為暦(zh菐ng)骞呭害=1.6×10%=16%

姣忚偂鏀剁泭澧為暦(zh菐ng)骞呭害=1.7392×10%=17.39%