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案例分析题（五）某上市公司2013年息税前利润为2.2亿元，公司的资产总额为24亿元，负债总额为16亿元，债务年利息额为1.1亿元，。公司计划2014年对外筹资6亿元投资一个新项目，初步确定公开发行股票筹资5亿元，从银行贷款1亿元，经分析测算，该公司股票的风险系数为1.1，市场平均报酬率为10%，无风险报酬率为5%，公司贷款的资本成本率为8% 。 下列理论中，可用于指导该公司筹资决策的是（）。
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下面有篇短文，每篇短文后有道题，每题后面有个选项。请仔细阅读短文并根据短文回答其后面的问题，从4个选项中选择1个最佳答案。第一篇Silence Please If there is one group of workers across the Western world who will be glad that Christmas is over, that group is shop workers. It is not that they like to complain. They realize that they are going to be rushed off their feet at Christmas. They know that their employers need happy customers to make their profits that pay their wages. But there is one thing about working in a shop over Christmas that is too bad to tolerate. That thing is music. These days, all shops and many offices have what is known as "Piped music" or "muzak" playing for all the hours that they are open. Muzak has an odd history. During the 1940s, music was played to cows as part of a scientific experiment. It was found that cows which listened to simple, happy music produced more milk. Perhaps workers and customers who listened to simple, happy music would be more productive and spend more money. In fact, nobody knows what effect playing muzak in shops has on profits. It is simply something that everybody does. But we are learning more about the effect of constantly repeated hearings of songs on the people who have to hear them all the time. Research shows that repeated hearings of complex pieces of music bring greater enjoyment before becoming tiresome. And that point come much sooner with simple songs. "That’s especially the case with tunes that are already familiar. Once that tipping point3 is reached, repeated listening become unpleasant, says Professor John Sloboda of UK’s Keele University’s music psychology group. "And the less control you have over what you hear, the less you like it. That’s why police forces in the US often try and resolve hostage situations by playing pop songs over and over again at high volume. Eventually, it becomes too much for the criminals to stand and they give up. The problem gets particularly bad at Christmas, when the muzak consists entirely of the same few festive tunes played over and over again. What makes it worse for the shop workers is that they already know these runes. They get bored very quickly. Then they get irritated. Then they get angry. Shop workers in Austria recently threatened to go on strike for the right to silence. "Shop workers can’t escape the Christmas muzak. They feel as if they are terrorized all day. Especially ’Jingle Bells’. It arouses aggressive feelings," said Gottfried Rieser, of the Austrian shop worker’s union. It is not just shop workers who complain. A survey this year by UK recruitment website Retailchoice. com found that Christmas is not only the most testing time for shop workers, but that almost half had complaints from customers about muzak. And the British Royal National Institute for the Deaf estimates that some stores play Jingle Bells 300 times each year. "That’s acoustic torture, says Nigel Rodgers of Pipedown. A group against muzak. "It’s not loud but the repetitive nature causes psychological stress. " The group wants the government to legislate against unwanted music in stores, hospitals, airports, swimming pools and other public places, claiming it raises the blood pressure and depresses the immune system. Perhaps groups like Pipedown don’t really have much to complain about. After all, surely the real point is that people have money to spend. Why complain about a bit of music It has been proved that listening to simple, happy has a good effect on
案例分析题（二）甲企业的产品组合为3种洗衣粉、4种香皂、5种纸巾和6种洗发水，共18种产品。目前，乙企业生产的洗衣粉产品已经占有了原属甲企业的部分市场。为此，甲企业决定采取措施改变洗衣粉产品的形象，使顾客对其产品建立新的认识。同时，甲企业拟生产一种新型香皂，总固定成本为200万元，每块香皂可变成本为2元，每块香皂目标价格为4元。新型香皂推出后，甲企业建立了分销渠道，首先通过代理商将产品销售给批发商，再由批发商销售给零售商，最后由零售商销售给消费者。 甲企业为新型香皂产品所建立的分销渠道的类型是（）。
下面有篇短文，每篇短文后有道题，每题后面有个选项。请仔细阅读短文并根据短文回答其后面的问题，从4个选项中选择1个最佳答案。第一篇Silence Please If there is one group of workers across the Western world who will be glad that Christmas is over, that group is shop workers. It is not that they like to complain. They realize that they are going to be rushed off their feet at Christmas. They know that their employers need happy customers to make their profits that pay their wages. But there is one thing about working in a shop over Christmas that is too bad to tolerate. That thing is music. These days, all shops and many offices have what is known as "Piped music" or "muzak" playing for all the hours that they are open. Muzak has an odd history. During the 1940s, music was played to cows as part of a scientific experiment. It was found that cows which listened to simple, happy music produced more milk. Perhaps workers and customers who listened to simple, happy music would be more productive and spend more money. In fact, nobody knows what effect playing muzak in shops has on profits. It is simply something that everybody does. But we are learning more about the effect of constantly repeated hearings of songs on the people who have to hear them all the time. Research shows that repeated hearings of complex pieces of music bring greater enjoyment before becoming tiresome. And that point come much sooner with simple songs. "That’s especially the case with tunes that are already familiar. Once that tipping point3 is reached, repeated listening become unpleasant, says Professor John Sloboda of UK’s Keele University’s music psychology group. "And the less control you have over what you hear, the less you like it. That’s why police forces in the US often try and resolve hostage situations by playing pop songs over and over again at high volume. Eventually, it becomes too much for the criminals to stand and they give up. The problem gets particularly bad at Christmas, when the muzak consists entirely of the same few festive tunes played over and over again. What makes it worse for the shop workers is that they already know these runes. They get bored very quickly. Then they get irritated. Then they get angry. Shop workers in Austria recently threatened to go on strike for the right to silence. "Shop workers can’t escape the Christmas muzak. They feel as if they are terrorized all day. Especially ’Jingle Bells’. It arouses aggressive feelings," said Gottfried Rieser, of the Austrian shop worker’s union. It is not just shop workers who complain. A survey this year by UK recruitment website Retailchoice. com found that Christmas is not only the most testing time for shop workers, but that almost half had complaints from customers about muzak. And the British Royal National Institute for the Deaf estimates that some stores play Jingle Bells 300 times each year. "That’s acoustic torture, says Nigel Rodgers of Pipedown. A group against muzak. "It’s not loud but the repetitive nature causes psychological stress. " The group wants the government to legislate against unwanted music in stores, hospitals, airports, swimming pools and other public places, claiming it raises the blood pressure and depresses the immune system. Perhaps groups like Pipedown don’t really have much to complain about. After all, surely the real point is that people have money to spend. Why complain about a bit of music The shop workers in the Western world are glad when Christmas is over because they don’t have to
案例分析题（三）某企业大批量生产一种产品，该企业为了安排下年度的年度、季度生产任务，现在进行生产能力核算工作。该企业全年制度工作日为250天，实行两班制工作模式，每班工作有效时间为7.5小时。车工车间共有车床20台，该车间单件产品时间定额为1小时；装配车间生产面积为120平方米，每件产品占用生产面积为3平方米，该车间单件产品时间定额为1.5小时。 该装配车间的年生产能力是（）件。
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