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单选题
An American manufacturer of space heaters reported a 1994 fourth-quarter net income (total income minus total costs) of $41 million, compared with $28.3 million in the fourth quarter of 1993. This increase was realized despite a drop in U.S. domestic retail sales of space-heating units toward the end of the fourth quarter of 1994 as a result of unusually high temperatures. Which of the following, if true, would contribute most to an explanation of the increase in the manufacturer’s net income?
A
In the fourth quarter of 1994, the manufacturer paid its assembly-line workers no salaries in November or December because of a two-month-long strike, but the company had a sufficient stock of space-heating units on hand to supply its distributors.
B
In 1993, because of unusually cold weather in the Northeast, the federal government authorized the diversion of emergency funding for purchasing space-heating units to be used in the hardest. hit areas.
C
Foreign manufacturers of space heaters reported improved fourth-quarter sales in the American market compared with their sales in 1993.
D
During the fourth quarter of 1994, the manufacturer announced that it would introduce an extra-high-capacity space heater in the following quarter.
E
In the third quarter of 1994, a leading consumer magazine advocated space heaters as a cost-effective way to heat spaces of less than 100 square feet.
参考答案
参考解析
解析：
利润的上升可能是由于销售的增加或是成本的减少，A项反映的是公司成本的减少，故本题应选A项。
利润的上升可能是由于销售的增加或是成本的减少，A项反映的是公司成本的减少，故本题应选A项。
更多 “单选题An American manufacturer of space heaters reported a 1994 fourth-quarter net income (total income minus total costs) of $41 million, compared with $28.3 million in the fourth quarter of 1993. This increase was realized despite a drop in U.S. domestic retail sales of space-heating units toward the end of the fourth quarter of 1994 as a result of unusually high temperatures. Which of the following, if true, would contribute most to an explanation of the increase in the manufacturer’s net income?A In the fourth quarter of 1994, the manufacturer paid its assembly-line workers no salaries in November or December because of a two-month-long strike, but the company had a sufficient stock of space-heating units on hand to supply its distributors.B In 1993, because of unusually cold weather in the Northeast, the federal government authorized the diversion of emergency funding for purchasing space-heating units to be used in the hardest. hit areas.C Foreign manufacturers of space heaters reported improved fourth-quarter sales in the American market compared with their sales in 1993.D During the fourth quarter of 1994, the manufacturer announced that it would introduce an extra-high-capacity space heater in the following quarter.E In the third quarter of 1994, a leading consumer magazine advocated space heaters as a cost-effective way to heat spaces of less than 100 square feet.” 相关考题
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考题
During this period American car manufacturers set about improving their products and work efficiency.As a result,the yearly income of the average family increased from 1950 to 1975 faster than the price of cars.For this reason（ ）a new car takes a smaller part of a family s total earmnings today.A.bringing
B.obtain
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考题
Income
Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.
Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.
On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.
The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending.
Which of the following statements is true according to the first paragraph?（）A、GNP equals national income plus indirect business taxes.B、GNP excludes both capital consumption allowances and indirect business taxes.C、Personal income is regarded as the total money income received by an individual after his or her taxes are paid.D、The money that goes for capital consumption is not regarded as income.
考题
Income
Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.
Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.
On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.
The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending.
This passage is mainly about（）A、the difference between national income and GNPB、the difference between national income and personal incomeC、the concept of incomeD、the difference between disposable income and nondisposable income
考题
单选题Mortgage and other financing income decreased $8.8 million to $18.8 for the year ended December 31, 2006.The income in 2006 was reducedA
to $ 8.8 million.B
to $18.8 million.C
from $18.8 million to $8.8 million.
考题
单选题According to the passage, the income gap between rich and poor could widen again as ______.A
the unemployment rate is loweredB
the increase of benefits is independent of price increaseC
the income tax rate is increasingD
the increase of benefits is only based on prices
考题
单选题Income
Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.
Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.
On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.
The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending.
Which of the following statements is true according to the first paragraph?（）A
GNP equals national income plus indirect business taxes.B
GNP excludes both capital consumption allowances and indirect business taxes.C
Personal income is regarded as the total money income received by an individual after his or her taxes are paid.D
The money that goes for capital consumption is not regarded as income.
考题
单选题Income
Income may be national income and personal income. Whereas national income is defined as the total earned income of all the factors of production-namely, profits, interest, rent, wages, and other compensation for labor, personal income may be defined as total money income received by individuals before personal taxes are paid. National income does not equal GNP (Gross National Product) because the factors of production do not receive payment for either capital consumption allowances or indirect business taxes, both of which are included in GNP. The money put aside for capital consumption is for replacement and thus is not counted as income. Indirect taxes include sales taxes, property taxes , and excise taxes that are paid by businesses directly to the government and so reduce the income left to pay for the factors of production. Three-fourths of national income goes for wages, salaries, and other forms of compensation to employees.
Whereas national income shows the income that the factors of production earn, personal income measures the income that individuals or households receive. Corporation profits are included in national income because they are earned. Out of these profits, however, corporation profit taxes must be paid to the government, and some money must be put into the business for expansion. Only that part of profits distributed as dividends goes to the individual; therefore, out of corporation profits only dividends count as personal income. The factors of production earn money for social security and unemployment insurance contributions, but this money goes to government (which is not a factor of production), not to individuals. It is therefore part of national income but not part of personal income.
On the other hand, money received by individuals when they collect social security or unemployment compensation is not money earned but money received. Interest received on government bonds is also in this category, because much of the money received from the sale of bonds went to pay for war production and that production no longer furnishes a service to the economy.
The money people receive as personal income may be either spent or saved. However, not all spending is completely voluntary. A significant portion of our income goes to pay personal taxes. Most workers never receive the money they pay in personal taxes, because it is withheld from their paychecks. The money that individuals are left with after they have met their tax obligations is disposable personal income. Disposable income can be divided between personal consumption expenditures and personal savings. It is important to remember that personal saving is what is left after spending.
This passage is mainly about（）A
the difference between national income and GNPB
the difference between national income and personal incomeC
the concept of incomeD
the difference between disposable income and nondisposable income
考题
填空题Last year, customers (buy) ____ a total of 90 million iPods and 2 billion songs from the iTunes store.
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