职称英语综合类考试考前每日一练(12)

　　职称英语综合类考试考前每日一练

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　　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

　　参考译文

　　什么是利润?

　　企业家要直接对生产负责。企业家从消费者那里得到启示从而决定他们需要什么，或者，就一个新产品而言，消费者可能需要什么。

　　对于不同的人来说，利润有着不同的意义。一些大众民意调查显示，许多人不能肯定什么是利润，但是他们认为利润肯定太大，而且是很大一笔来自消费者的钱。在工人们眼中，利润也许是企业主不公平地从他们本应更高一些的工资里剥削出的一笔钱。在商人看来，利润是总收入和总支出之间的差额。在1985年8月第二次棒球罢工平息之前的谈判中，球员工会声称雇主们牟取的利润达9100万美元，而据一家会计事务所的统计，利润应当为4300万美元，可是雇主们自己却说他们赔了900万美元。事实上，这三方都没有错。造成数字上出入的原因是每一方对利润的定义不一样。

　　现在来看看我们是否可以给利润一个更精准的定义。毛利润是指公司销售产品所得和产品成本之间的差额，例如，公司花费2O万元买进商品，卖出产品后得到27万元，所以他所得的毛利润就是7万元。毛利润占售价的35%，这个比率叫做利润率。

　　纯利润是指经销商在扣除一切花费之后的所得。这些花费包括房租、工资、利息，还有为资本的损耗而留出的钱。比如上面那个经销商就不得不从毛利润中扣除这一部分花销，包括房租，工资，贷款利息，修理和养护费，税款，电费和其他花费。以上用来经营运转商行的钱共计3万元。因此他的毛利润为7万元，而纯利润为4万元。

　　经济学家对利润的构成有一个更狭窄的定义。他们认为计算利润时要把所有用于生产的资源上的花费都考虑进去，无论这些开销是来自于生意的外部，还是来自于生意内部。