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(36)某商店1983年计划费用支出额为100,000元,其中间接费用(即固定费用)为60,000元,营业外支出为35,000元,营业外收入为5,000元.费用率为5%,税率为3%,经营利润率为4%.试求:(1)该企业的盈亏分界点销售额是多少?(’2)销售利润率为5.5%的销售额是多少?(3)如果销售减少15%时,其利润额是多少?销售利润率是多少?(37)某工厂计划购置生产设备一台,需投资120,000元,资金来源计划动用生产发展基金40,000元,已向人民银行申请工业设备贷款80,000元,年息率7.2%.该项设备可使用10年,预计残值20,000元,按使用年限折旧法计算折旧.但是否购置,需要预测发展前景,明确投资效果,提交职工代表大会讨论后,
(36) The planned expenditure of a store in 1983 was 100,000 yuan, of which the indirect expenses (that is, fixed expenses) was 60,000 yuan, the non-operating expenses were 35,000 yuan, and the non-operating income was 5,000 yuan. The cost rate was 5%, and the tax rate was 3 %, Operating profit rate is 4%. Try to: (1) What is the company’s profit and loss cut-point sales? (’2) What is the sales rate of 5.5% of sales? (3) If sales are reduced by 15% What is the profit amount and how much is the sales profit rate? (37) A factory that plans to purchase one production equipment needs to invest 120,000 yuan, and the source of funding plans to use 40,000 yuan for the production development fund. It has applied to the People’s Bank for an industrial equipment loan of 80,000 yuan. RMB, the annual interest rate is 7.2%. The equipment can be used for 10 years, and the estimated residual value is 20,000 yuan. The depreciation is calculated according to the useful life depreciation method. However, if the purchase is made, the development prospects need to be forecasted, the investment effect must be clarified, and the employee representative meeting should be submitted for discussion.