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问题描述：

[单选] 下表是新星公司两个部门的运营状况：变动销货成本与运营部门直接相关，固定销货成本将基于员工的数量进行分配，固定销售和管理费用将平均分配。如果取消 B 部门，那么固定销货成本将减少3，000 元；假设 B 部门关闭，那么对于营业利润的影响是：
A．增加 1,000 元 B．增加 4,000 元 C．减少 4,000 元 D．减少 5,000 元
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上一篇：甲分部某产品单位销售价格为 60 元，边际贡献率为 45%，固定成本为每月 20，000 元，如果本月卖出 3，000 单位成本，则该分部的利润是？（） 下一篇：Global 公司提供了关于它的两个经营部门的信息如表所示( )使用投资回报率评价部门绩效，有较好表现的是( )

随机题目

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A Gao Yuan has taken nearly 700，000 photos of tourists in Tian"anmen Square since he first began his job in 1979 at the age of 19． Yet almost 1，000 of the photos have never been （）by the customers． Sometimes the tourists who were taken the pictures gave him the （）mailing address， while others had to leave Beijing before their photos were ready． So Gao has been （）to get in touch with them， asking social media for help． “Some of them may not have （）chance to come back to the square， so my photos will mean a lot to them，” he said in an interview， adding that he （）threw a picture away． The subjects（主人公） of his photos are from foreign leaders to a homeless （）． The homeless man tied a piece of cloth with the date on it to his right shoulder for the （）． The man returned for another picture this year， （）Gao didn"t ask him for money this time． His most unforgettable （）came about six years ago， when he took a picture for a visiting government official from Chile． They wanted their photo taken and the accompanying （陪伴的）Chinese officials （）him to take it ． There is a photo he has made recently． We can （）three overseas Chinese couples jumping for joy in front of the red walls of the Tian"anmen Rostrum（城楼）． ＂One of the couples couldn"t help but （）as they watched the flag being raised in the square． They were really touched by all of the homeland"s （）developments，” he said． ＂Working for so many years I has developed a special （）inside me． It feels like I"m on a mission（使命），”he said． “I am just a （）man， but I think of myself not as a photographer only． I"m also a recorder， keeping track（踪迹）of the changes over time．”1．
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