第二个公司1.1怎么算的？

NO.PZ2016021705000044

问题如下：

Juan Alavanca is evaluating the risk of two companies in the machinery industry: The Gearing Company and Hebelkraft, Inc. Alavanca used the latest fiscal year’s financial statements and interviews with managers of the respective companies to gather the following information:

Based on this information, the breakeven points for The Gearing Company and Hebelkraft, Inc. are:

选项：

0.75 million and 1.1 million units, respectively.

1 million and 1.5 million units, respectively.

1.5 million and 0.75 million units, respectively.

解释：

A is correct.

For The Gearing Company,

$Q_{BE}=\frac{F+C}{P-V}=\frac{40\ million+20\ milliom}{200-120}=0.75\ million$

For Hebelkraft, Inc.,

$Q_{BE}=\frac{F+C}{P-V}=\frac{90\ million+20\ milliom}{200-020}=1.1\ million$

$Q_{BE} = \frac{F + C}{P - V} = \frac{$ 90 m i l l i o n + $ 20 m i l l i o n}{$ 200 - $ 100} = 1, 100, 000$

解析不对吧？分母应该是200-100吧

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王琛_品职助教 · 2021年08月30日

嗨，努力学习的PZer你好：

是的，第二家公司的 breakeven points，计算公式中，分母应该是 200-100

我已更新后台题库，谢谢同学的提醒

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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