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職稱英語綜合類考試考前每日一練

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職稱英語綜合類考試考前每日一練

  職稱英語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,請根據文章的內容選擇5組文字,將其分別放回文章原有位置,以恢復文章原貌。請將答案涂在答題卡相應的位置上。

  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?

  企業家要直接對生產負責。企業家從消費者那里得到啟示從而決定他們需要什么,或者,就一個新產品而言,消費者可能需要什么。

  對于不同的人來說,利潤有著不同的意義。一些大眾民意調查顯示,許多人不能肯定什么是利潤,但是他們認為利潤肯定太大,而且是很大一筆來自消費者的錢。在工人們眼中,利潤也許是企業主不公平地從他們本應更高一些的工資里剝削出的一筆錢。在商人看來,利潤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,球員工會聲稱雇主們牟取的利潤達9100萬美元,而據一家會計事務所的統計,利潤應當為4300萬美元,可是雇主們自己卻說他們賠了900萬美元。事實上,這三方都沒有錯。造成數字上出入的原因是每一方對利潤的定義不一樣。

  現在來看看我們是否可以給利潤一個更精準的定義。毛利潤是指公司銷售產品所得和產品成本之間的差額,例如,公司花費2O萬元買進商品,賣出產品后得到27萬元,所以他所得的毛利潤就是7萬元。毛利潤占售價的35%,這個比率叫做利潤率。

  純利潤是指經銷商在扣除一切花費之后的所得。這些花費包括房租、工資、利息,還有為資本的損耗而留出的錢。比如上面那個經銷商就不得不從毛利潤中扣除這一部分花銷,包括房租,工資,貸款利息,修理和養護費,稅款,電費和其他花費。以上用來經營運轉商行的錢共計3萬元。因此他的毛利潤為7萬元,而純利潤為4萬元。

  經濟學家對利潤的構成有一個更狹窄的定義。他們認為計算利潤時要把所有用于生產的資源上的花費都考慮進去,無論這些開銷是來自于生意的外部,還是來自于生意內部。

  

  職稱英語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,請根據文章的內容選擇5組文字,將其分別放回文章原有位置,以恢復文章原貌。請將答案涂在答題卡相應的位置上。

  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?

  企業家要直接對生產負責。企業家從消費者那里得到啟示從而決定他們需要什么,或者,就一個新產品而言,消費者可能需要什么。

  對于不同的人來說,利潤有著不同的意義。一些大眾民意調查顯示,許多人不能肯定什么是利潤,但是他們認為利潤肯定太大,而且是很大一筆來自消費者的錢。在工人們眼中,利潤也許是企業主不公平地從他們本應更高一些的工資里剝削出的一筆錢。在商人看來,利潤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,球員工會聲稱雇主們牟取的利潤達9100萬美元,而據一家會計事務所的統計,利潤應當為4300萬美元,可是雇主們自己卻說他們賠了900萬美元。事實上,這三方都沒有錯。造成數字上出入的原因是每一方對利潤的定義不一樣。

  現在來看看我們是否可以給利潤一個更精準的定義。毛利潤是指公司銷售產品所得和產品成本之間的差額,例如,公司花費2O萬元買進商品,賣出產品后得到27萬元,所以他所得的毛利潤就是7萬元。毛利潤占售價的35%,這個比率叫做利潤率。

  純利潤是指經銷商在扣除一切花費之后的所得。這些花費包括房租、工資、利息,還有為資本的損耗而留出的錢。比如上面那個經銷商就不得不從毛利潤中扣除這一部分花銷,包括房租,工資,貸款利息,修理和養護費,稅款,電費和其他花費。以上用來經營運轉商行的錢共計3萬元。因此他的毛利潤為7萬元,而純利潤為4萬元。

  經濟學家對利潤的構成有一個更狹窄的定義。他們認為計算利潤時要把所有用于生產的資源上的花費都考慮進去,無論這些開銷是來自于生意的外部,還是來自于生意內部。

  

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