| 在职申硕英语考试易错题（2019/8/14） |
| 第1题：案例二：五达公司下年度生产单位售价为 12 元的甲产品，该公司有两个生产方案可供选择： A、方案的单位变 动成本为 6.75 元，固定成本为 675 000 元， B、方案的单位变动成本为 8.25 元，固定成本为 401 250 元。该 公司资金总额为 2 250 000 元，资产负债率为 40%，负债利息率为 10%。预计年销售量为 200 000 件，该 企业目前正在免税期。要求： 计算两个方案的联合杠杆，对比两个方案的总风险。 |
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| 第2题： A、hundred years ago it was assumed and scientifically "proved" by economists that the laws of society make it necessary to have a vast army of poor and jobless people in order to keep the economy going. Today, hardly anybody would dare to voice the principle. It is generally accepted that nobody should be excluded from the wealth of the nation, either by the law of nature or by those of society. The opinions are outdated, which were current a hundred years ago, that the poor owed their conditions to their ignorance, lack of responsibility. In all western industrialized countries, a system of insurance has been introduced which guarantees everyone a minimum of subsistence in case of unemployment, sickness and old age. I would go one step further and argue that, even if these conditions are not present, in other words, one can claim this subsistence minimum without having to have any "reason". I would suggest, however, that it should be limited to a definite period of time, let’s say two years, so as to avoid the encouragement of an abnormal attitude which refuses any kind of social obligation. This may sound like a fantastic proposal, but so, I think, our insurance system would have sounded to people a hundred years ago. The main objection to such a scheme would be that if each person were entitled to receive minimum support, people would not work. This assumption rests on the fallacy of the inherent laziness. In human nature, actually, aside from abnormally lazy people, there would be very few who would not want to earn more than the minimum, and who would prefer to do nothing rather than work. However, the suspicions against a system of guaranteed subsistence minimum are not groundless from the standpoint of those who want to use ownership capital for the purpose of forcing others to accept the work conditions they offer. If nobody were forced to accept work in order not to starve, work would be sufficiently interesting and attractive in order to induce one to accept it. Freedom of contract is possible only if both parties are free to accept and reject it~ in the present capitalist system this is not the case. But such a system would not only be the beginning of real freedom of contract between employers and employees; its principal advantage would be the improvement of freedom in interpersonal relationships in every sphere of daily life. People used to think that poverty and unemployment were due to______. A、the slow development of the economy B．the poor and jobless people’s own faults C．the lack of responsibility on the part of society D．the large number of people who were not well-educated |
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| 第3题： A：What did you think of the movie B：______ A．Sorry，I didn’t have time to go to the movies． B．The movie was made in India． C．The ticket of the movie was inexpensive． D．It was worth neither the time nor the money |
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| 第4题： A．with B．under C．on D．through |
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| 第5题：Henry Ford, the famous U.S. inventor and car manufacturer, once said, "The business ofAmerica is business."By this he meant that the U.S. way of life is based on the values of the business worlD、 Few would argue with Ford’s statement. A、brief glimpse at a daffy newspaper vividly shows how much people in the United States think about business. For example, nearly every newspaper has a business section, in which the deals and projects, finances and management, stock prices and labor problems of corporations are reported daily. In addition, business news can appear in every other section. Most national news has an important financial aspect to it. Welfare, foreign aid, the federal budget, and the policies of the Federal ReserveBank are all heavily affected by business. Moreover, business news appears in some of the unlikeliest places. The world of arts and entertainment is often referred to as "the entertainment industry" or "show business". The positive side of Henry Ford’s statement can be seen in the prosperity that business has brought to U.S. life. One of the most important reasons so many people from all over the world come to live in the United States is the dream of a better jo B、Jobs are produced in abundance because the U.S. economic system is driven by competition. People believe that this system creates more wealth, more jobs, and a materially better way of life. The negative side of Henry Ford’s statement, however, can be seen when the word business is taken to mean big business.And the term big business—referring to the biggest companies—is seen in opposition to labor. Throughout U.S. history working people have had to fight hard for higher wages, better working conditions, and the fight to form unions. Today, many of the old labor disputes are over, but there is still some employee anxiety.Downsizing—the driving away of thousands of workers to keep expenses low and profits high—creates feelings of insecurity for many. Henry Ford’s statement can be taken negatively because ______ . A、working people are discouraged to fight for their fights B、there are many industries controlled by a few big capitalists C．there is a conflicting relationship between big companies and labor D．public services are not run by the federal government |
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