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某公司2013年计划生产单位售价为20元的产品。该公司目前有以下两个生产方案可供选择。方案一:单位变动成本为5元,固定成本为50万元。方案二:单位变动成本为4元,固定成本为80万元。该公司资金总额为300万元,资产负债率为40%,负债的平均年利率为10%。预计年销售量为20万件,该企业目前正处于免税期。要求:(计算结果保留小数点后四位)(1)计算方案一的经营杠杆系数、财务杠杆系数及总杠杆系数;(2)计算方案二的经营杠杆系数、财务杠杆系数及总杠杆系数;(3)预测当销售量下降25%,两个方案的息税前利润各下降多少个百分比(4)根据以上资料对比两种方案的总风险

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A公司每年需要耗用甲种原材料10816公斤,单位材料年储存成本为10元,平均每次订货的费用为500元,该材料全年平均单价为1000元,假设不存在数量折扣,不会出现陆续到货和缺货的现象。要求(计算结果保留整数): 计算甲材料的相关订货成本;

"Sloganeering" did not originate in the 1960s. The term has a rich history. It originated from the Gaelic word slaughgharim, which signified a "host-shout," "war cry," or "gathering word or phrase of one of the old Highland clans; hence the shout or battle cry of soldiers in the field." English-speaking people began using the term by 1704. The term at the time meant "the distinctive note, phrase, or cry of any person or body of persons." Slogans were common throughout the European continent during the middle ages, and they were utilized primarily as "passwords to insure proper recognition of individuals at night or in the confusion of battle." The American revolutionary rhetoric would not have been the same without "the Boston Massacre," "the Boston Tea Party," "the shot heard around the world," and shouts of "no taxation without representation".Slogans operate in society as "social symbols" and, as such, their intended or perceived meaning may be difficult to grasp and their impact or stimulation may differ between and among individuals and groups.Because slogans may operate as "significant symbols" or as key words that have a standard meaning in a group, they serve both expressive and persuasive functions. Harold Lasswell recognized that the influencing of collective attitudes is possible by the manipulation of significant symbols such as slogans. He believed that a verbal symbol might evoke a desired reaction or organize collective attitudes around a symbol. Murray Edelman writes that "to the political scientist patterning or consistency in the context in which specific groups of individuals use symbols is crucial, for only through such patterning do common political meaning and claims arise." Thus, the slogans a group uses to evoke specific responses may provide us with an index for the group"s norm, values, and conceptual rationale for its claims.Slogans are so pervasive in today"s society that it is easy to underestimate their persuasive power. They have grown in significance because of the medium of television and the advertising industry. Television, in addition to being the major advertising medium, has altered the nature of human interaction. Political images are less personal and shorter. They function as summaries and conclusions rather than bases for public interaction and debate. The style of presentation in television is more emotional, but the content is less complex or ideological. In short, slogans work well on television.The advertising industry has made a science of sloganeering. Today, communication itself is a problem because we live in an "overcommunicated" society. Advertisers have discovered that it is easier to link product attributes to existing beliefs, ideas, goals, and desires of the consumer rather than to change them. Thus, to say that a cookie tastes "homemade" or is as good as "Morn used to make" does not tell us if the cookie is good or bad, hard or soft, but simply evokes the fond memories of Mother"s baking. Advertisers, then, are more successful if they present a product in a way that capitalizes on established beliefs or expectations of the consumer. Slogans do this well by crystallizing in a few words the key idea or theme one wants to associate with an issue, group, product, or event. "Sloganeering" has become institutionalized as a virtual art form, and an advertising agency may spend months testing and creating the right slogan for a product or a person.Slogans have a number of attributes that enhance their persuasive potential for social movements. They are unique and readily identifiable with a specific social movement or social movement organization. "Gray Power," for instance, readily identifies the movement for elderly Americans, and "Huelga" (strike in Spanish) identifies the movement to aid Mexican American field workers in the west and southwest. Lasswell"s and Edelman"s studies are important in that they ______.

A. believe that a verbal symbol might evoke a desired reaction
B. demonstrate that patterning and consistency is crucial to the use of symbols
C. organize collective attitudes around a symbol
D. demonstrate a culture"s principles are indicated by the slogans which arc used

大华公司在编制预算时考虑到本年生产任务增长率为l5%,因此生产费用在去年50万元的基础上编制为50×(1+15%)=57.5(万元),这种预算的编制方法我们称为( ).

A. 零基预算
B. 固定预算
C. 弹性预算
D. 增量预算

A公司每年需要耗用甲种原材料10816公斤,单位材料年储存成本为10元,平均每次订货的费用为500元,该材料全年平均单价为1000元,假设不存在数量折扣,不会出现陆续到货和缺货的现象。要求(计算结果保留整数): 计算甲材料的经济订货批量平均占用资金;

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