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案例一的资本金净利润率的计算中，关于净利润选取的计算问题，存在争议。主要争议的是计算方法，一部分人认为净利润取正常年份的净利润；一部分人认为应该取运营期内平均净利润。到底哪一种对呢，结合资本金净利润率的定义和本题目给出的条件，来谈下我的看法。
& & 首先我认为前一种算法是正确的。理由如下：
& & 1、首先从本题给出的条件出发。按后一种算法，即取运营期8年的平均净利润。第2~8年的正常年份净利润可由题目已知条件很容易算，那第一年的净利润怎么算呢？有人就说了，还不是一样按公式计算。那我就要问了，算第一年净利润的时候，总成本（或者说固定成本和可变成本）并不知道呀，题目给出的950万元的总成本，说的很清楚，是正常年份的，两者的总成本一样吗？还有，即使你按这个950万算吧，那是不是也该按70%折算呢，题目也并没说明。现实中，非正常和正常年份的总成本也不相同的吧。对于后一种算法的，以本网站给出的答案为代表。
& &&&2、其次从资本金净利润率的定义出发来后一种算法的不合理性。定义中的净利润，教材中是这样说的：项目达到设计生产能力后正常年份的净利润或运营期内年平均净利润。很多人都是以本定义中后半部分为依据来说事（说题目中都给出了第一年的生产能力为正常年份的70%，不管第一年，那这条件不没用了吗。给出的条件不一定都是非要用到的）。这牵扯到对本定义的理解问题了。定义中“运营期内年平均净利润”的计算前提是，正常年份选择比较困难，难以选取的时候才取按“年平均利润”来计算（其实现实中基本只能用这种办法了，因为正常年份可能产量也会变动很大的，不可能向本题中说的正常年份都是1万件的生产能力）；再来看看本例中的正常年份是不是就不好选取呢，从第2年到第8年正常年份的产量都是1万件，你想不把他选作正常年份都难呀。特别说明，资本金净利润率中的不足书中也说的很明确：&指标计算的主观随意性太强，换句话说，就是正常年份的选择比较困难，如何确定带有一定的不确定性和认为因素&--书中原话。再看看本题吧，我就不相信，你能把运营期第一年选作正常年份。
此题应该会出两个标答
楼主威武！！！！！！！我挺你！！！！！！！！！！！！！！！
忘了算流动资金
好像左红军说过，应该是平均的。。。。。
不过我也做错了。。。。
支持，书上还有句话，当净利润波动较大时，才采取平均净利润计算资本金净利润率
如果非得把运营期第一年的利润算进来当平均数，那个总成本也不会是950*70%，因为只有可变成本是随着产量变化的，固定成本是不变化的，所以要第一年的净利润应该是400万固定+550*7000可变成本=785万
如果非得把运营期第一年的利润算进来当平均数，那个总成本也不会是950*70%，因为只有可变成本是随着产量变 ...
我认为你是对的
不然上一小问问的给的固定成本就没有用处了
我认为你是对的
不然上一小问问的给的固定成本就没有用处了
我考试的时候也是这么考虑的，现在看见有的答案是平均值，真是的，心里怪怪的
我认为你是对的
不然上一小问问的给的固定成本就没有用处了
固定成本不变指的是正常年份里保持固定呀，题目都也专门加了修饰语的。按你的说法是，正常和非正常年份的固定成本是一样的了，这也不合理的。
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& Comsenz Inc.我在外欠下二十万高利贷，如果死了还会牵连家人吗 - 相关问题 - 110网法律咨询
我在外欠下二十万高利贷，如果死了还会牵连家人吗
如果我的亲人瞒着我们家人在外面欠下高利贷，我们什么都不知道，我不知道欠多少钱。高利贷的人老是骚扰我们，我们应该怎么办？
你好，我想询问，如果离婚，男方瞒着所有家人借了十几万的高利在外面做了（传销，并且不愿抚养子女上学，扬言还要把家里的房子卖了。这样的情况，两人离婚后，房子怎么分配（房产证上改了女方的名字）？两个孩子都能跟着母亲吗？最重要的是，男方瞒着所有人借的高利，女方需要偿还吗？
你好，我老公赌博在外面欠了好多高利贷，现在还不出，如果去自首的话，还要还吗？
老公在外赌博借了高利贷。家人不知道，现在无力偿还，高利贷就到家里来闹并威胁，我无法正常生活我该怎么办
老公在外赌博借高利贷，家人不知道，现在无力偿还，高利贷就到家里闹并威胁我该怎么办
我想咨询一下 信用卡还不上钱如果要坐牢 家人会受牵连吗
律师你好！朋友哥哥在外借高利贷，其妻子和家人都不知清，事后高利贷人来要债才知道，后由哥哥父母还清，但因其父母曾向哥哥妻子借了钱，哥哥变卖了父母的财产跑了，其妻子现要父母还当时所借的钱，请问这钱应该还吗？
丈夫在外面欠高利贷赌博，如果离婚，财产和债务是否要共同承担要f
丈夫在外面欠高利贷赌博，如果离婚，财产和债务是否要共同承担要
如果被强奸了，想把他杀了，然后再投案自首，家人会收到牵连吗这JB老外欠骂,大家帮我想想该怎么再骂他. - 福步新人 -
福步外贸论坛(FOB Business Forum) |中国第一外贸论坛
UID 180545
福步币 10 块
阅读权限 40
这JB老外欠骂,大家帮我想想该怎么再骂他.
大家好,我长话短说吧.我是做金属丝网的,在广交会第一期参加完之后,收到一老外群发邮件.
Daer Sirs.
It was nice to meet you this week in Guangzhou.
My name is Wojciech and we are doing business in China as an Agents for our Customers from Poland.
One of my Customer will visit Hebei Province with me next month.
He is big manufacture and distributor of mesh and panels in Poland but he is also interesting to buy some products from China now.
If you are interesting in our cooperation
l& && &&&If you are trading or manufacture (how many workers)?
l& && &&&What exactly you are doing and what is your best selling products?
l& && &&&Where you are selling your products now (your main markets)?
l& && &&&If you are selling to Poland now or before?
By the way you can send me your best offer in Excel with your standard products. We are interesting in big quantity and best prices only.
I hope it could be great opportunity to develop your business.
Waiting for your soon reply.
Best regards
===========================
我给他的第一次回复
Dear Wojciech,
Thank you for your mass mailing.
I am Peter Lee of XX Wire Mesh factory, please check my photo in attachment.
We are interested in cooperating with you.
l& && & If you are trading or manufacture (how many workers)? We are the manufacture, around 400 workers, on the top of 5 in China.
l& && & What exactly you are doing and what is your best selling products? All kinds of wire mesh. gabion and crimped wire mesh, Barbecue Grill Wire Netting ,welded wire mesh
l& && & Where you are selling your products now (your main markets)? European and American markets.
l& && & If you are selling to Poland now or before? Not yet.
I am glad to send you E-catalogue or Video. If you need, kindly inform us.
=======================
他的回复(又是群发的)
Dear Sirs,
Re. My Customer visit plan
If you want meet with us in your manufacture next month please send me your best offer for all of your products you are really manufacture.
My Customer special interesting in:
l& && &&&Fence Panel (details in attachment)
l& && &&&Electro galvanized wire (diameter from 1.2 – 4mm)
l& && &&&Black annealed wire (diameter 1.2mm, 3mm, 4mm)
l& && &&&Hexagonal wire netting
l& && &&&Panels Accessories
l& && &&&Posts profile (40x60x1.5 40x60x1.8 40x80x2mm, dia 48x2mm, 42x2mm)
I am waiting for your offer in Excel together with packing details and weight.
Best regards
==============================
Dear Wojciech,
Thank you for your mass mailing again!!
I have some photos for your reference, I am proud to say we are on the top of 5 in China for wire mesh field.
We guarantee the good quality and correct weight. I know you will receive so many quotation, all I want to say is “be careful an extremely low price trap”
&One who fears Competition is out of Competition&
By the way, you asked so many items, I need more time to quote you. Please be patient.
====================
Please send me your attachment in Excel file NOT IN PDF.
Thanks and waiting for your soon reply.
Best regards
=====================
Dear Wojciech,
Frankly speaking, I don’t hope share with my Excel file, then you use it to ask other suppliers to fill the form. They should do it by themselves. I made it by myself. I am serious for your enquiries, what did they do?
I know Taiwan and Hongkong clients very much, everytime they ask so many prices, then choose the lowest price. What they got? They were cheated. Once upon a time. A client who came from HongKong, he ordered iron wire from an Anping suppler around 25 M.T. You know the result? He only got 17M.T. I don’t pity the importer. He learned a lesson in his life.
Theoretically speaking, we can accept any prices. You must think we are crazy. But I won’t do it. one-shot deal is not our tenet. Anyway, I hope you won’t be cheated. God bless you. If your customer would like to place the order to another vendor, that's ok! But if you have another chance in the near future, pls keep me posted! It's my pleasure to be on service of you!
======================
JB老外开始骂我了
Don’t teach father how to make the babies – ok?
Means I know how to do my business very well – and if anybody can study anything here – it is you.
I need it in Excel because it is useful for me.
Please notice - I will not rewrite your offer to excel by myself only because you thinking too much…
I have no time for it – so in this moment I have nothing from you.
That is way to nowhere!
Anyway it is not too late for you to change yourself.
My short advice for you:
Take care your Customer better – treat them as fathers – it will be much better for you and your company business in the future!
By the way I guess you could be my son J
Waiting for your best service.
Best regards
--------------------------------------------------------------------------------
From: Peter Lee [mailto:]
Sent: 日 1:36
Subject: RE: Inquire for Customer who will visit Hebei soon
Importance: High
Dear Wojciech,
Frankly speaking, I don’t hope share with my Excel file, then you use it to ask other suppliers to fill the form. They should do it by themselves. I made it by myself. I am serious for your enquiries, what did they do?
I know Taiwan and Hongkong clients very much, everytime they ask so many prices, then choose the lowest price. What they got? They were cheated. Once upon a time. A client who came from HongKong, he ordered iron wire from an Anping suppler around 25 M.T. You know the result? He only got 17M.T. I don’t pity the importer. He learned a lesson in his life.
Theoretically speaking, we can accept any prices. You must think we are crazy. But I won’t do it. one-shot deal is not our tenet. Anyway, I hope you won’t be cheated. God bless you. If your customer would like to place the order to another vendor, that's ok! But if you have another chance in the near future, pls keep me posted! It's my pleasure to be on service of you!
=============================
兄弟我也骂了他一次,但是感觉不爽,希望大家帮我想想词
According to your reply, you are thinking too much.
Don’t teach father how to make the babies – ok?
That is OK.
Means I know how to do my business very well – and if anybody can study anything here – it is you.
Anybody need to study.
I need it in Excel because it is useful for me.
Of course it is useful to you, otherwise what are you doing?
Please notice - I will not rewrite your offer to excel by myself only because you thinking too much…
I should appreciate your action, if you don’t rewrite.
Anyway it is not too late for you to change yourself.
I don’t n it’s none of your business.
My short advice for you:
It is absolutely your short (short-sighted) advice.
Take care your Customer better
Customer is God, I know better than you. Don’t think you are buyer, you will be adorable. Zac, you're such a hayseed.
By the way, if you don’t mind, actually I think you are glad to accept to be my grandson. Lucky money for you.
Best wishes,
=========================
又有新 进展了 老外写到
Do you know that:
Only very simple and poor people thinking they don’t need to study… 
Ability to study is the main difference between people and animals!
我应该怎样回复,是中国人的帮帮忙.帮我想想怎么用英语骂他.请中国供应商有点血腥.
UID 438882
福步币 22 块
阅读权限 60
有意思么？这个客户不好，就不要做了。自己生气。曾遇到客户说我们的价格高的离谱，可那个本来就有质量高低之分，质量差的很容易引起事故。跟他说不明白，还被他说我们工作不努力，报价高，对供应商的筛选有用问题，当时挺生气的，为了他那几个没影的单子好几次忙到凌晨两三点，还有次忙到天亮。后来就直接不联系了。这样的客户，做不成反而好。单子要是成了，麻烦事肯定多，有第一单，也不会有第二单。不赚反而赔就麻烦了。
UID 180545
福步币 10 块
阅读权限 40
回复 #2 ytsh 的帖子
谢谢楼上的支持阿.
UID 438882
福步币 22 块
阅读权限 60
呵呵。心情可以理解，但是做事方法和心态要改变下。更有老外从心底看不起中国人，有的当我面说中国制造的东西不好，但是一直夸我。我就没好气的说，xx（我的名字）made in china!弄得他们很尴尬 。我们首先是中国人，然后才是生意人！
UID 1145758
福步币 301 块
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我怎么觉得你们两个这么无聊。。。。
你要知道我顶贴也很辛苦的
UID 1310063
阅读权限 60
最讨厌群发的客户 一点都不尊重供应商
UID 180545
福步币 10 块
阅读权限 40
又有新 进展了 老外写到
Do you know that:
Only very simple and poor people thinking they don’t need to study… 
Ability to study is the main difference between people and animals!
我应该怎样回复,是中国人的帮帮忙.帮我想想怎么用英语骂他.请中国供应商有点血腥.
UID 1048077
阅读权限 60
我最讨厌没有水平的帖子了，我还是同意2楼的看法， 不喜欢就不要理了，骂来骂去有意思吗.
UID 1438102
阅读权限 40
in the end , i realized i have been talking with an animal !! what a shame! Thank you for telling
me the truth or i really want to give myself a shot. go to hell, i will never talk to you , an animal.
UID 1431685
阅读权限 40
太可惜了，你自己丢掉以个这么厉害的潜在客户，你太自以为是了。 如果说你是刚做外贸的，我可以理解，如果说你做了很多年，那么我可以说你白做了。
你的确需要学习，非常需要学习，否则以后你的生意路没什么出头。忠言逆耳。。。
(彼岸花❀开的烂漫)
我心终成空。
UID 1059316
福步币 48 块
阅读权限 60
可以不必理会，做不成生意也没必要损了自家的形象。
UID 890958
积分 16174
福步币 204 块
阅读权限 80
偶也觉得蛮可惜的！！
UID 1094608
阅读权限 40
其实我发现老外都不喜欢被人评论他的做事方式的，很容易被惹恼。
按照楼主的提问，他回答得也刚刚好啊，群发也不见得回答都一样吧？
有时候老外确实需要excel来改些规格或着填些信息进去，让我们自己填补上去的，这样操作起来比较方便。
我只能说那个老外确实没什么礼貌，知道名字了还称呼sir,楼主的做法也有点惹到他了，所以。。。
客户是上帝，退一步海阔天空吧
UID 180545
福步币 10 块
阅读权限 40
回复 #9 lindaibelieveu 的帖子
谢谢兄弟的句子,我用了.
UID 1403497
阅读权限 40
我覺得問題出在LZ身上。不給就不給唄，還嘮嘮叨叨一大推，任何人都會被LZ的那封信惹惱的。
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