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What is a Profit
Entrepreneurship is directly responsible for production. The business person (entrepreneur) 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 (wearing out) of capital. Our merchant has to subtract from his gross profit his payments for rent ( $ 6,000), wages ( $ 20,000) , interest on money borrowed ( $1,000), repairs and upkeep ( $1,000), taxes ( $1,000), electricity and other expenses ( $1,000). 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 consumer's 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(yè)家要直接對生產(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,就一個新產(chǎn)品而言,消費(fèi)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(diào)查顯示,許多人不能肯定什么是利潤,但是他們認(rèn)為利潤肯定太大,而且是很大一筆來自消費(fèi)者的錢。在工人們眼中,利潤也許是企業(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,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(dá)9100萬美元,而據(jù)一家會計(jì)事務(wù)所的統(tǒng)計(jì),利潤應(yīng)當(dāng)為4300萬美元,可是雇主們自己卻說他們賠了900萬美元。事實(shí)上,這三方都沒有錯。造成數(shù)字上出入的原因是每一方對利潤的定義不一樣。
現(xiàn)在來看看我們是否可以給利潤一個更精準(zhǔn)的定義。毛利潤是指公司銷售產(chǎn)品所得和產(chǎn)品成本之間的差額,例如,公司花費(fèi)2O萬元買進(jìn)商品,賣出產(chǎn)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(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。比如上面那個經(jīng)銷商就不得不從毛利潤中扣除這一部分花銷,包括房租(6000元),工資(2萬元),貸款利息(1000元),修理和養(yǎng)護(hù)費(fèi)(1000元),稅款(1000元),電費(fèi)和其他花費(fèi)(1000元)。以上用來經(jīng)營運(yùn)轉(zhuǎn)商行的錢共計(jì)3萬元。因此他的毛利潤為7萬元,而純利潤為4萬元。
經(jīng)濟(jì)學(xué)家對利潤的構(gòu)成有一個更狹窄的定義。他們認(rèn)為計(jì)算利潤時要把所有用于生產(chǎn)的資源上的花費(fèi)都考慮進(jìn)去,無論這些開銷是來自于生意的外部(比如以上列舉的那些),還是來自于生意內(nèi)部。 |