C公司生产和销售甲、乙两种产品。目前的信用政策为“2/15,n/30”,有占销售额6

题型:问答题

问题:

C公司生产和销售甲、乙两种产品。目前的信用政策为“2/15,n/30”,有占销售额60%的客户在折扣期内付款并享受公司提供的折扣;不享受折扣的应收账款中,有80%可以在信用期内收回,另外20%,在信用期满后10天(平均数)收回。逾期账款的收回,需要支出占逾期账款额10%的收账费用。
如果明年继续保持目前的信用政策,预计甲产品销售量为4万件,单价100元,单位变动成本60元;乙产品销售量为2万件,单价300元,单位变动成本240元。
如果明年将信用政策改为“5/10,n/20”,预计不会影响产品的单价、单位变动成本和销售的品种结构,而销售额将增加到1200万元。与此同时,享受折扣的比例将上升至销售额的70%;不享受折扣的应收账款中,有50%可以在信用期内收回,另外50%可以在信用期满后20天(平均数)收回。这些逾期账款的收回,需要支出占逾期账款额10%的收账费用。
该公司应收账款的资金成本为12%。
要求:

假设公司采用新的信用政策,计算其平均收现期和应收账款应计利息。

考点:注册会计师财务成本管理营运资本投资(二)
题型:问答题
According to a new survey, students' safety has become a big problem. Now in some cities of China, many schools start a new lesson: self-protection. Students like this lesson because there are no exams or boring classes. And they can learn how to save lives and know how to stop danger before it really happens.
Lin Li, a teacher from Yancheng, gives young students some advice on how to deal with danger.
If you are in a traffic accident
If a car hits you , you should remember the car number. If it is a bicycle, try to call your parents before you let the rider go. This is because you don't know how seriously you are hurt.
If it is raining hard and there is lightning
Don't stay in high places and stay away from trees.
When there is a fire
Get away as fast as you can. Put wet things on your body and try to find an exit. Don't take the lift.
If someone drowning
If you can't swim, don't get into water. Cry out for help.
Remember that danger is never as far away as you think. Take care of yourself at all times !
If you are robbed.
Keep calm. If you can not cry for help or run away, give the robber your money. Try to remember what         the robber looks like and tell the police later.
根据文章内容,完成下列表格。
Best title: How to deal with    小题1:
Danger
What to do
Traffic   小题2:
If hit by a car, you’re supposed to remember the car 小题3:  .
If hit by a bike, call your   小题4: .
Raining with lightning
Stay at 小题5:  places and keep away from trees
小题6:
Don’t take the lift and find an exit as fast as   小题7:
Drowning
If you can’t swim , just shout “ 小题8:  !”
Robbery
Keep  小题9:
Remember the robber’s  小题10:  and tell the police later.
题型:问答题

我国历史上第一次公布成文法的活动是__________。

A.铸刑书

B.邓析的“竹刑”

C.铸刑鼎

D.《法经》

题型:问答题

烯丙醇(CH2=CH—CH2OH)是一种无色有刺激性气味的液体,是重要的有机合成原料。请回答:

(1)烯丙醇的分子式为     ;烯丙醇中含有的官能团的名称是____。

(2)0.3mol 烯丙醇与足量金属钠反应,能生成标准状况下的氢气                 __L。

(3)写出烯丙醇与溴水反应的化学方程式           ,反应类型为___________。

(4)烯丙醇与CH3CO18OH发生酯化反应的化方程式为            ,酯化反应生成的产物在一定条

件下可以发生加聚反应得到高分子化合物,其结构简式为             

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可以在装有避雷针的建(构)筑地上架设未采取保护措施的()。

A通信线

B广播线

C低压线

D引下线

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压力表应在()画出红线指示工作压力。

A、刻度盘上

B、表面玻璃上

C、刻度盘和表面玻璃上

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