题目内容

某企业只生产和销售A产品,其总成本习性模型为y=20000+4x。假定该企业2020年度A产品销售量为50000件,每件售价为6元;按市场预测2021年A产品的销售数量将增长20%。要求:(1)计算2020年的边际贡献总额。(2)计算2020年的息税前利润。(3)计算2021年的经营杠杆系数。(4)计算2021年息税前利润增长率。(5)假定企业2020年发生负债利息为30000元,优先股股息为7500元,所得税率为25%,计算2021年的总杠杆系数。

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