[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fECj84V4zjsiJIHpFGmqgq9xQuflWViGwyyLwvZxEK1I":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":26,"type":41},[],"2025-07-14 09:40:16",213115539,[8,9,10,11],"保本点销售量=变动成本总额÷(销售单价一单位变动成本)","保本点销售量=固定成本总额÷(销售单价一单位固定成本)","保本点销售量=固定成本总额÷(销售单价﹣单位变动成本)","保本点销售量=固定成本总额÷(销售收入一单位变动成本)",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},46,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_44191877","第五章 作业","保本点销售量的计算公式是( )",[21,28,33,38,42,51,60,69,78,88],{"answer":22,"createTime":5,"id":23,"options":24,"question":25,"source":26,"type":27},[],213115527,[],"大华公司目前只销售一种产品,2023年单位变动成本为10元\u002F件,单价为18元\u002F件,销售10000件,共获税前利润40000元.该公司计划在2024年维持售价和成本水平不变.要求: (1)预测2024年的保本销售量. (2)若公司计划2024年税前利润比2023年增加20%,则公司2024年的销售量至少应达到多少件","v1",7,{"answer":29,"createTime":5,"id":30,"options":31,"question":32,"source":26,"type":27},[],213115531,[],"利民公司只销售一种产品,2023年单位变动成本为15元\u002F件,变动成本总额为63000元,共获税前利润18000元,若该公司计划于2024年维持销售单价不变,变动成本率仍维持2023年的30%. 要求: (1)计算该产品的销售单价. (2)计算该公司2023年的销售量和固定成本. (3)预测2024年的保本额. (4)若目标利润为98500元,预测实现目标利润时的销售量",{"answer":34,"createTime":5,"id":35,"options":36,"question":37,"source":26,"type":27},[],213115535,[],"兴华工厂今年产销甲产品10000件,销售单价为26元\u002F件,其变动成本率为70%,固 定成本总额为18000元.若该厂在计划期的甲产品的售价与成本水平均无变动,但是根据 市场调查,兴华工厂预测在计划期甲产品的销售量将增长18%. 要求:计算经营杠杆率,并预测兴华工厂在计划期将实现多少利润",{"answer":39,"createTime":5,"id":6,"options":40,"question":19,"source":26,"type":41},[],[8,9,10,11],0,{"answer":43,"createTime":5,"id":44,"options":45,"question":50,"source":26,"type":41},[],213115543,[46,47,48,49],"保利销售额=(变动成本总额+目标利润)÷边际贡献率","保利销售额=(固定成本总额+实际利润)÷边际贡献率","保利销售额=(单位变动成本+目标利润)÷边际贡献率","保利销售额=(固定成本总额+目标利润)÷边际贡献率","保利点销售额的计算公式是( )",{"answer":52,"createTime":5,"id":53,"options":54,"question":59,"source":26,"type":41},[],213115547,[55,56,57,58],"单位变动成本","固定成本","单价","销售量","在其他因素不变的条件下,其变动不能影响保本点的因素是( )",{"answer":61,"createTime":5,"id":62,"options":63,"question":68,"source":26,"type":41},[],213115551,[64,65,66,67],"14","6","11","13","已知某产品的单位变动成本为10元\u002F件,固定成本为15000元,销售量为5000件,目标利润为5000元,则实现目标利润的单价为( )元\u002F件",{"answer":70,"createTime":5,"id":71,"options":72,"question":77,"source":26,"type":41},[],213115555,[73,74,75,76],"300000","280000","290000","310000","预计大华公司当年全年销售男士休闲西服2000件,销售单价为500元\u002F件,单位变动成本为300元\u002F件,固定成本总额为120000元,则男士休闲西服的营业利润为( )元",{"answer":79,"createTime":80,"id":81,"options":82,"question":87,"source":26,"type":41},[],"2025-07-14 09:40:17",213115559,[83,84,85,86],"综合保本销售额=变动成本总额÷加权平均边际贡献率","综合保本销售额=固定成本总额÷单一产品边际贡献率","综合保本销售额=变动成本总额÷单一产品边际贡献率","综合保本销售额=固定成本总额÷加权平均边际贡献率","综合保本销售额的计算公式为( )",{"answer":89,"createTime":80,"id":90,"options":91,"question":96,"source":26,"type":41},[],213115563,[92,93,94,95],"多品种产品目标利润=销售单价 × 综合边际贡献率﹣固定成本总额","多品种产品目标利润=销售收入总额 × 综合边际贡献率+固定成本总额","多品种产品目标利润=销售单价 × 综合边际贡献率+固定成本总额","多品种产品目标利润=销售收入总额 × 综合边际贡献率一固定成本总额","多品种产品目标利润的计算公式为( )"]