某企业只生产一种产品，当年的税前利润为20000元。运用本量利关系对影响税前利润的各

发布时间：2017-07-02 22:32 │ 来源：www.tikuol.com

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问题：

某企业只生产一种产品，当年的税前利润为20000元。运用本量利关系对影响税前利润的各因素进行敏感分析后得出，单价的敏感系数为4，单位变动成本的敏感系数为一2.5，销售量的敏感系数为l.5，固定成本的敏感系数为.0.5。下列说法中，正确的有()。

A.上述影响税前利润的因素中，单价是最敏感的，固定成本是最不敏感的

B.当单价提高l0%时，税前利润将增长8000元

C.当单位变动成本的上升幅度超过40%时，企业将转为亏损

D.企业的安全边际率为66.67%

考点：注册会计师财务成本管理综合练习财务成本管理综合练习题库

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阅读短文，用方框内所给单词的正确形式填空，使短文意思通顺、完整。请将答案写在短文后相应
题号的横线上。注意：①每个词只能用一次。②每空限填一词，有些词需要做相应的变化。③其中
有两个多余选项。

tell still because hot last example in ton black before deep on

     Elephants are the largest living animals 1           land. More than 500 different kinds of elephants have
been found on earth during the 2           55 million years. Only two kinds are 3           alive today. The
African Elephant and the Asian (or Indian ) Elephant. These elephants can only be found in 4            places.
The older kinds, which lived a long time ago, lived in colder places. An 5           is the mammoths-the largest
hairy elephants. Mammoths were about the size of the largest living elephant, which is about seven 6           .
Unlike the elephants today, mammoths had 7           or dark brown hair covering their bodies. All the
mammoths had tusks (象牙), and we can 8          this from their fossil teeth.
     Scientists found out about most of the extinct (绝迹) animals by studying the fossils, such as their bones
and teeth that have been found. However, mammoths are quite different.
     During the Ice Age, mammoths died and were covered 9          in the ice. The ice kept them well. While
many animals only left behind bones and teeth, scientists found the whole body of the mammoth. 10
the whole mammoth has been kept well, scientists can see even the hair, the tusks and the whole body.

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在算法正确的前提下，评价一个算法的两个标准是【】。

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提示：住院后强心、利尿、地塞米松促胎肺成熟治疗，3天后在硬膜外麻醉下剖宫产术，娩一早产女婴，手术顺利。术后哪些处理是正确的（）

A.可以母乳喂养

B.不可以母乳喂养

C.为防止产后循环衰竭要加快补液速度

D.抗生素预防感染治疗1周

E.应用麦角新碱预防产后出血

F.密切监护，防止心衰

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对于妊娠晚期出血的处理，下述何项是不恰当的（）

A.子宫胎盘卒中，出血不止，应切子宫

B.前置胎盘禁做肛查

C.妊娠合并宫颈癌临产，不论何期一律行剖宫产

D.妊娠合并宫颈息肉，可以 * * 分娩

E.帆状胎盘血管前置出现孕晚期出血，可 * * 分娩

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