题目内容
B公司是一家制造类企业，产品的变动成本率为60％，一直采用赊销方式销售产品，信用条件为N／60。如果继续采用N／60的信用条件，预计2011年赊销收入净额为1000万元，坏账损失为20万元，收账费用为12万元。 为扩大产品的销售量，B公司拟将信用条件变更为N／90。在其他条件不变的情况下，预计2011年赊销收入净额为1100万元，坏账损失为25万元，收账费用为15万元。假定等风险投资最低报酬率为10％，一年按360天计算，所有客户均于信用期满付款。 为B公司做出是否应改变信用条件的决策并说明理由。
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I strongly believe that understanding is more important than love, especially when it comes to parenting and intimate relationships. As a psychologist for more than twenty years I can tell you that I have never had an adult looking back at her childhood and complaining that her parents were too understanding. And similarly, I have met many divorced people who still love each other but yet they never really understood each other. The painful reality is that love is just not enough. I"ll admit that there are people who I love and who I still need to better understand. I hope I"ll continue my work to understand them. The willingness to understand is very important. It is not always easy, but healthy love is strengthened by the willingness to understand. Love without understanding will wilt like flowers without water. Our egos are what seem to get in the way of understanding those who we love and care about. Often it is our need to be right that makes what others think and feel so wrong for us. I have certainly been quite guilty of this in some of my relationships. As I have written repeatedly in my books, empathy, is truly the emotional glue that holds all close relationships together. Empathy allows us to slow down and try to walk in the shoes ofWhy are we unable to understand the others sometimes
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