[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fJCJXXjt5fKrXE5gD_W6XaZz8z2u8pdSakH1_ewFTWjQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":27,"type":48},[],"2025-07-14 09:40:17",213115559,[8,9,10,11],"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",{"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","综合保本销售额的计算公式为( )",[21,29,34,39,49,58,67,76,85,88],{"answer":22,"createTime":23,"id":24,"options":25,"question":26,"source":27,"type":28},[],"2025-07-14 09:40:16",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":30,"createTime":23,"id":31,"options":32,"question":33,"source":27,"type":28},[],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":35,"createTime":23,"id":36,"options":37,"question":38,"source":27,"type":28},[],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":40,"createTime":23,"id":41,"options":42,"question":47,"source":27,"type":48},[],213115539,[43,44,45,46],"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)","保本点销售量的计算公式是( )",0,{"answer":50,"createTime":23,"id":51,"options":52,"question":57,"source":27,"type":48},[],213115543,[53,54,55,56],"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":59,"createTime":23,"id":60,"options":61,"question":66,"source":27,"type":48},[],213115547,[62,63,64,65],"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":68,"createTime":23,"id":69,"options":70,"question":75,"source":27,"type":48},[],213115551,[71,72,73,74],"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":77,"createTime":23,"id":78,"options":79,"question":84,"source":27,"type":48},[],213115555,[80,81,82,83],"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":86,"createTime":5,"id":6,"options":87,"question":19,"source":27,"type":48},[],[8,9,10,11],{"answer":89,"createTime":5,"id":90,"options":91,"question":96,"source":27,"type":48},[],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( )"]