職稱英語(yǔ)綜合類考試考前每日一練
職稱英語(yǔ)綜合類考試考前每日一練
閱讀下面的短文，文章中有5處空白，文章后面有6組文字，請(qǐng)根據(jù)文章的內(nèi)容選擇5組文字，將其分別放回文章原有位置，以恢復(fù)文章原貌。請(qǐng)將答案涂在答題卡相應(yīng)的位置上。
What is a Profit
Entrepreneurship is directly responsible for production. The business person takes a cue from consumers in deciding what they want or. in the case of a new product, 46 .
Profit means different things to different people. According to some public opinion polls, many people are not sure what it is, but they are sure 47 . Workers may look at profit as an unfairly large payment to the entrepreneur that deprives them of a higher wage. The business person thinks of profit 48 . During negotiations before the settlement of the second baseball strike in August, 1985, the Players Association claimed the owners had made profits of $ 91 million, an accounting firm said owner profits were $ 43 million, and the owners insisted they had lost $ 9 million. The truth was that all three were correct. The disparity in the figures was due to the fact that each group was defining profit differently.
Let us now see if we can develop a more exact definition of what profit is. Gross profit is the difference between what a business firm sells its product for and what it costs to pro- duce that product. The merchant buys $ 200,000 worth of merchandise during the year and sells it for $ 270,000. His gross profit is $ 70,000, The percentage difference between his cost and the selling price is 35 percent, and he calls this markup.
Net profit is 49 : rent, wages, and interest and setting aside money to allow for the loss due to depreciation of capital. Our merchant has to subtract from his gross profit his payments for rent , wages , interest on money borrowed , repairs and upkeep , taxes , electricity and other expenses . Expenses for operating the .business come to $ 30,000. Gross profit is $ 70,000, and net profit is $ 40,000.
Economists have a narrower definition of what constitutes profit. They are concerned with payment for all the resources that have gone into production, 50 , like those listed above, or from inside the business.
A. what profit really means
B. it is too large and represents too much of the consumers dollar
C. whether they come from outside the business
D. as the difference between total revenue and total cost
E. what the business person has left after paying expenses
F. what they might want
參考譯文
什么是利潤(rùn)?
企業(yè)家要直接對(duì)生產(chǎn)負(fù)責(zé)。企業(yè)家從消費(fèi)者那里得到啟示從而決定他們需要什么，或者，就一個(gè)新產(chǎn)品而言，消費(fèi)者可能需要什么。
對(duì)于不同的人來(lái)說(shuō)，利潤(rùn)有著不同的意義。一些大眾民意調(diào)查顯示，許多人不能肯定什么是利潤(rùn)，但是他們認(rèn)為利潤(rùn)肯定太大，而且是很大一筆來(lái)自消費(fèi)者的錢。在工人們眼中，利潤(rùn)也許是企業(yè)主不公平地從他們本應(yīng)更高一些的工資里剝削出的一筆錢。在商人看來(lái)，利潤(rùn)是總收入和總支出之間的差額。在1985年8月第二次棒球罷工平息之前的談判中，球員工會(huì)聲稱雇主們牟取的利潤(rùn)達(dá)9100萬(wàn)美元，而據(jù)一家會(huì)計(jì)事務(wù)所的統(tǒng)計(jì)，利潤(rùn)應(yīng)當(dāng)為4300萬(wàn)美元，可是雇主們自己卻說(shuō)他們賠了900萬(wàn)美元。事實(shí)上，這三方都沒有錯(cuò)。造成數(shù)字上出入的原因是每一方對(duì)利潤(rùn)的定義不一樣。
現(xiàn)在來(lái)看看我們是否可以給利潤(rùn)一個(gè)更精準(zhǔn)的定義。毛利潤(rùn)是指公司銷售產(chǎn)品所得和產(chǎn)品成本之間的差額，例如，公司花費(fèi)2O萬(wàn)元買進(jìn)商品，賣出產(chǎn)品后得到27萬(wàn)元，所以他所得的毛利潤(rùn)就是7萬(wàn)元。毛利潤(rùn)占售價(jià)的35%，這個(gè)比率叫做利潤(rùn)率。
純利潤(rùn)是指經(jīng)銷商在扣除一切花費(fèi)之后的所得。這些花費(fèi)包括房租、工資、利息，還有為資本的損耗而留出的錢。比如上面那個(gè)經(jīng)銷商就不得不從毛利潤(rùn)中扣除這一部分花銷，包括房租，工資，貸款利息，修理和養(yǎng)護(hù)費(fèi)，稅款，電費(fèi)和其他花費(fèi)。以上用來(lái)經(jīng)營(yíng)運(yùn)轉(zhuǎn)商行的錢共計(jì)3萬(wàn)元。因此他的毛利潤(rùn)為7萬(wàn)元，而純利潤(rùn)為4萬(wàn)元。
經(jīng)濟(jì)學(xué)家對(duì)利潤(rùn)的構(gòu)成有一個(gè)更狹窄的定義。他們認(rèn)為計(jì)算利潤(rùn)時(shí)要把所有用于生產(chǎn)的資源上的花費(fèi)都考慮進(jìn)去，無(wú)論這些開銷是來(lái)自于生意的外部，還是來(lái)自于生意內(nèi)部。
職稱英語(yǔ)綜合類考試考前每日一練
閱讀下面的短文，文章中有5處空白，文章后面有6組文字，請(qǐng)根據(jù)文章的內(nèi)容選擇5組文字，將其分別放回文章原有位置，以恢復(fù)文章原貌。請(qǐng)將答案涂在答題卡相應(yīng)的位置上。
What is a Profit
Entrepreneurship is directly responsible for production. The business person takes a cue from consumers in deciding what they want or. in the case of a new product, 46 .
Profit means different things to different people. According to some public opinion polls, many people are not sure what it is, but they are sure 47 . Workers may look at profit as an unfairly large payment to the entrepreneur that deprives them of a higher wage. The business person thinks of profit 48 . During negotiations before the settlement of the second baseball strike in August, 1985, the Players Association claimed the owners had made profits of $ 91 million, an accounting firm said owner profits were $ 43 million, and the owners insisted they had lost $ 9 million. The truth was that all three were correct. The disparity in the figures was due to the fact that each group was defining profit differently.
Let us now see if we can develop a more exact definition of what profit is. Gross profit is the difference between what a business firm sells its product for and what it costs to pro- duce that product. The merchant buys $ 200,000 worth of merchandise during the year and sells it for $ 270,000. His gross profit is $ 70,000, The percentage difference between his cost and the selling price is 35 percent, and he calls this markup.
Net profit is 49 : rent, wages, and interest and setting aside money to allow for the loss due to depreciation of capital. Our merchant has to subtract from his gross profit his payments for rent , wages , interest on money borrowed , repairs and upkeep , taxes , electricity and other expenses . Expenses for operating the .business come to $ 30,000. Gross profit is $ 70,000, and net profit is $ 40,000.
Economists have a narrower definition of what constitutes profit. They are concerned with payment for all the resources that have gone into production, 50 , like those listed above, or from inside the business.
A. what profit really means
B. it is too large and represents too much of the consumers dollar
C. whether they come from outside the business
D. as the difference between total revenue and total cost
E. what the business person has left after paying expenses
F. what they might want
參考譯文
什么是利潤(rùn)?
企業(yè)家要直接對(duì)生產(chǎn)負(fù)責(zé)。企業(yè)家從消費(fèi)者那里得到啟示從而決定他們需要什么，或者，就一個(gè)新產(chǎn)品而言，消費(fèi)者可能需要什么。
對(duì)于不同的人來(lái)說(shuō)，利潤(rùn)有著不同的意義。一些大眾民意調(diào)查顯示，許多人不能肯定什么是利潤(rùn)，但是他們認(rèn)為利潤(rùn)肯定太大，而且是很大一筆來(lái)自消費(fèi)者的錢。在工人們眼中，利潤(rùn)也許是企業(yè)主不公平地從他們本應(yīng)更高一些的工資里剝削出的一筆錢。在商人看來(lái)，利潤(rùn)是總收入和總支出之間的差額。在1985年8月第二次棒球罷工平息之前的談判中，球員工會(huì)聲稱雇主們牟取的利潤(rùn)達(dá)9100萬(wàn)美元，而據(jù)一家會(huì)計(jì)事務(wù)所的統(tǒng)計(jì)，利潤(rùn)應(yīng)當(dāng)為4300萬(wàn)美元，可是雇主們自己卻說(shuō)他們賠了900萬(wàn)美元。事實(shí)上，這三方都沒有錯(cuò)。造成數(shù)字上出入的原因是每一方對(duì)利潤(rùn)的定義不一樣。
現(xiàn)在來(lái)看看我們是否可以給利潤(rùn)一個(gè)更精準(zhǔn)的定義。毛利潤(rùn)是指公司銷售產(chǎn)品所得和產(chǎn)品成本之間的差額，例如，公司花費(fèi)2O萬(wàn)元買進(jìn)商品，賣出產(chǎn)品后得到27萬(wàn)元，所以他所得的毛利潤(rùn)就是7萬(wàn)元。毛利潤(rùn)占售價(jià)的35%，這個(gè)比率叫做利潤(rùn)率。
純利潤(rùn)是指經(jīng)銷商在扣除一切花費(fèi)之后的所得。這些花費(fèi)包括房租、工資、利息，還有為資本的損耗而留出的錢。比如上面那個(gè)經(jīng)銷商就不得不從毛利潤(rùn)中扣除這一部分花銷，包括房租，工資，貸款利息，修理和養(yǎng)護(hù)費(fèi)，稅款，電費(fèi)和其他花費(fèi)。以上用來(lái)經(jīng)營(yíng)運(yùn)轉(zhuǎn)商行的錢共計(jì)3萬(wàn)元。因此他的毛利潤(rùn)為7萬(wàn)元，而純利潤(rùn)為4萬(wàn)元。
經(jīng)濟(jì)學(xué)家對(duì)利潤(rùn)的構(gòu)成有一個(gè)更狹窄的定義。他們認(rèn)為計(jì)算利潤(rùn)時(shí)要把所有用于生產(chǎn)的資源上的花費(fèi)都考慮進(jìn)去，無(wú)論這些開銷是來(lái)自于生意的外部，還是來(lái)自于生意內(nèi)部。
