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2011年全国高考Ⅱ卷文综24题是一道计算题:去年甲利用自有资金20万元开办了一家小企业,一年后盈利2万元,全部用于个人消费。今年甲以6%的利率借得资金10万元扩大生产。假设该企业今年的利润率(利润/资产)与去年持平,那么,甲今年自有资金的利润率为()A.6%B.10%C.12%D.15%标准答案为C。笔者认为此答案值得商榷。首先,标准答案C的计算过程是:因为今年的利润率与去年持平,所以今年的利润为(20万元+10万元)
2011 national college entrance examination Ⅱ volume paper 24 questions is a calculation problem: Last year, a use of its own funds 200,000 yuan to start a small business, a year after the profit 20,000 yuan, all for personal consumption. This year, A borrowed funds of 6 million yuan to expand production. Assuming the company's profit margin (profit / assets) this year is the same as last year, then the profit margin of its own funds this year is () A.6% B.10% C.12% D.15% The standard answer is C. I think this answer is questionable. First of all, the standard answer C calculation process is: Because this year's profit margin unchanged from last year, so this year's profit is (200,000 +10 million)