某企业下期经营杠杆系数1.5,本期息税前利润为600万元,则本期固定经营成本为()万

题型:单项选择题

问题:

某企业下期经营杠杆系数1.5,本期息税前利润为600万元,则本期固定经营成本为()万元。

A.100

B.200

C.300

D.450

考点:中级会计资格第五章筹资管理(下)第五章筹资管理(下)题库
题型:单项选择题

第三部分:阅读理解(共20小题;每小题2分,满分40分)

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

Miss Gorgers taught physics in a New York school. Last month she explained to one of her classes about sound, and she decided to test them to see how successful she had been in her explanation. She said to them, “Now I have a brother in Los Angeles. If I was calling him on the phone and at the same time you were 75 feet away, listening to me from the street, which of you would hear what I said earlier, my brother or you and for what reason?”

Tom at once answered, “Your brother. Because electricity travels faster than sound waves.” “That’s very good,” Miss Gorgers answered; but then one of the girls raised her hand, and Miss Gorgers said, “Yes? Kate.”

“I disagree. Your brother would hear you earlier because when it’s 11 o’clock here and it’s only 8 o’clock in Los Angeles.” Kate said.

1. Miss Gorgers was teaching her class ______.

A. how to telephone      B. about electricity

C. about time zone        D. about sound 

2. Miss Gorgers raised this question because she wanted to know whether ______.

A. it was easy to phone to Los Angeles

B. her student could hear her from 75 feet away

C. her students had understood her lesson

D. sound waves were slower than electricity

3. Kate thought Tom was wrong because ______.

A. clocks in Los Angeles showed a different time from those in New York

B. electricity was slower than sound waves

C. Tom was not good at physics at all

D. Tom’s answer had nothing to do with sound waves

4. Whose answer do you think is correct according to the law of physics?

A. Tom’s.               B. Kate’s.          C. Both A and B.         D. Neither A nor B.

题型:单项选择题

标志交流电源质量的重要指标有()。

A.电压

B.电流

C.频率

D.杂音

E.电容

题型:单项选择题

主汽阀带有预启阀,其作用是降低()和机组启动时控制()和()。

题型:单项选择题

男,45岁,烧伤后4小时入院。疼痛剧烈,感口渴。面色苍白,心率150次/分,BP85/60mmHg,头颈部、躯干部布满大小不等水疱,可见潮红创面,两上肢呈焦黄色,无水疱。

该病人的烧伤总面积估计为()

A.7×9%

B.6×9%

C.5×9%

D.4×9%

E.3×9%

题型:单项选择题

从我国实际情况来看,大多数地区失业保险统筹层次为()。

A、社区级

B、省级

C、市(地)、县级

D、乡、镇级

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