题目内容
（请给出正确答案）
This company provides 3 , 000 pens______the students in this village school every term.
A．with
B．in
C．for
D．on
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更多“This company provides 3 , 000 …”相关的问题
What other services does your company provide in addition to dispatching securities？
A.Our company can also provide escort service
B.Our company can also provide patrolling service
C.Our company can also provide investigation on the scene
D.Our company can also provide security techniques and equipment.
Our company promises to provide good ________ .
A.techniques and equipment
B.chances to develop your skills
C.post-sale services
D.full and direct consultation
Can you provide a bodyguard for the CEO of our company？
A.Yes. A former national judo champion is in our company. You will be satisfied with him.
B.No. Our company is expected to have a judo champion If he comes, you will be satisfied with him.
C.No. He has already removed to a neighboring city. If he were here, you would be satisfied with him.
D.Yes. My company has got a former national judo champion But he is highly demanding
Which of the following is NOT a responsibility of the auditor？
A.To provide an opinion on the truth and fairness of the financial statements
B.To conduct an audit in accordance with International Standards on Auditing
C.To express an opinion on the company’s going concern status
A.我们擅长这种服务我们公司积累了很多演唱会安保工作的经验
B.我们能够提供这种服务我们公司积累了很多演唱会安保工作的经验
C.我们能提供这种服务我们公司为很多演唱会提供安保服务
D.我们能提供这种服务我们公司积累了演唱会的经验
● Chairman’s Letter
Usually, an annual report should contain a letter from the chairman. The letter should provide details about the successes and the challenges of the past year. It should also include the future outlook for the company.
● Operation Analysis
The operation analysis is an overview of the business in the past year. It usually includes new hires and new product introductions. At the same time, it will introduce business acquisitions and other important issues.
● Financial Statements
The financial statements are very important for an annual report. People can know the company’s performance in the past from the statements. It usually consists of the following three aspects. The first one is the profit and loss statement. The second one is the balance sheet. And the third one is the cash flow statement.
1. An annual report of a company provides some information about its business performance for certain people. ()
2. People can know everything of the company from the annual report. ()
3. An annual report usually includes chairman’s letter, financial statements and operation analysis. ()
4. A chairman’s letter should include the strategic direction moving forward. ()
5. This passage is mainly about the main parts of an annual report. ()
Most successful small business owners have considerable knowledge in the area working for others be fore they become independent. They also begin with substantial financial backing and a good location. Renting space may be preferable or necessary at the start, but the lease on the building must be examined carefully before it is signed. The new owner should be thoroughly familiar with the market and the competition. A person who wants to buy an existing business can often learn the history of the company and its prospects from the owner's records. Once the business gets started, accurate and complete records should be kept to monitor the company's progress and profits.
Financing may be the most difficult step for small-business owners. They may rely on their own savings or borrow money from a bank or the Small Business Administration. Some suppliers will sell merchandise on credit, and manufacturers may be willing to finance the purchase of equipment. If the new business is a corporation, the owner may choose to sell stock.
Once the new business is started, the Small Business Administration is a good source of advice. Several of its programs are designed to help new owners with expertise of retired executives. A nearby university or trade association may also help owners locate local sources of help.
New business owners often report that they work long, hard hours but find the experience extremely satisfying. The realization that their efforts will produce actual results in the form. of profit, success, and pride can be quite motivating. Those who have worked for others enjoy the opportunity to make decisions and follow projects through to completion. Many report that hard work has never been so enjoyable before. Careful research, investigation, and planning at the outset do not guarantee success, but they provide a good foundation for the new small business and its owner.
Before you begin, the most necessary adviser for you is ______.
A．a retired executive
B．a bank officer
C．a lawyer
D．a professor of economics
A start-up company called School-Soft, based in Cupertino, Calif., unveiled an upgrade to its software that lets parents monitor their child's performance in school over the Internet.
The company has developed software that runs on Corp.'s popular Palm-Pilot handheld computers. School-Soft resells the Palm-Pilot to schools, pre-loaded with School Soft software, plus programs to run on a school's network server. School teachers can then enter into the Palm-Pilot student attendance data, grades, homework assignments, activities and the like, which is sent to the school's central server. Later, parents with either Internet access or just a telephone can access the school's server for updates from the teacher. Before the software upgrade, parents could only access the system via the telephone.
Jim Weldon, School-Soft founder and chief executive, said the company at present has an installed base of about 330 schools around the United States, and that the software was used for children in kindergarten all the way up to secondary school. "In high school, parents really want to track activities, grades, etc.—how do they get on track to go to college？" said Weldon. "Children also have access as well to their academic records...Sometimes you don't know where you are."
When asked if many children have objected to their parents using the software, Weldon said that most are aware of the advantages the software can provide, such as letting them know about grades and performance issues in school—long before report cards arrive.
The old copy of the software______.
A．is internet based
B．is telephone based
C．is well accepted
D．is well programmed
听力原文： Decreasing circulation has been a problem for newspapers for some years. The Internet is just the most recent competitor for people's time.
American media are privately owned. Newspapers get some of their money from renders. But mostly they depend on businesses to buy advertising space in their pages. The larger the circulation, the more a newspaper can charge advertisers. But recently, several newspapers have admitted lying about their number of readers.
The Tribune Company announced that it had overstated sales of two of its papers. These were Newsday and the Spanish-language paper Hoy. The Tribute Company also owns the Los Angeles Times and the Chicago Tribune. In July, the Audit Bureau of Circulations punished Newsday and Hoy. The two newspapers will have to report their circulation numbers more often than usual for the next two years.
Recently the Belo Corporation announced it had overstated the circulation of the Dallas Morning News, in Texas. The publisher will repay 23 million dollars to advertisers. It will also provide four million dollars in free advertising. Other publishers that falsely reported their circulations will also be repaying advertisers trillions of dollars.
An Audit Bureau spokeswoman says eases like these recent ones appear to be ram. But the Securities and Exchange Commission announced that it would expand its investigation to oilier newspapers.
(33)
A．The decreasing circulation of American newspapers.
B．The investigation on American newspapers.
C．The false circulation reports of American newspapers.
D．The punishment on American newspapers.
Bosses Say 'Yes' to Home Work
Rising costs of office space, time lost to stressful commuting, and a slow recognition that workers have lives beyond the office—all are strong arguments for letting staff work from home.
For the small business, there are additional benefits too—staff are more productive, and happier, enabling firms to keep their headcounts (员工数) and their recruitment costs to a minimum. It can also provide a competitive advantage, especially when small businesses want to attract new staff but don't have the budget to offer huge salaries.
While company managers have known about the benefits for a long time, many have done little about it, sceptical of whether they could trust their employees to work to full capacity without supervision, or concerned about the additional expenses teleworking policies might incur as staff start charging their home phone bills to the business.
Yet this is now changing. When communications provider Inter-Tel researched the use of remote working solutions among small-and medium-sized UK businesses in April this year, it found that 28% more companies claimed to have introduced flexible working practices than a year ago.
The UK network of Business Links confirms that it too has seen a growing interest in remote working solutions from small businesses seeking its advice, and claims that as many as 60-70% of the businesses that come through its doors now offer some form of remote working support to their workforces.
Technology advances, including the widespread availability of broadband, are making the introduction of remote working a piece of cake.
"If systems are set up properly, staff can have access to all the resources they have in the office wherever they have an internet connection," says Andy Poulton, e-business advisor at Business Link for Berkshire and Wiltshire. "There are some very exciting developments which have enabled this."
One is the availability of broadband everywhere, which now covers almost all of the country . (BT claims that, by July, 99.8% of its exchanges will be broadband enabled, with alternative plans in place for even the most remote exchanges). "This is the enabler," Poulton says.
Yet while hroadband has come down in price too, those service providers targeting the business market warn against consumer servicesmasquerading(伪装) as business-friendly broadband.
"Broadband is available for as little as ￡15 a month, but many businesses fail to appreciate the hidden costs of such a service," says Neil Stephenson, sales and marketing director at Onyx Internet, an internet service provider based in the northeast of England. "Providers offering broadband for rock-bottom prices are notorious for poor service, with regular breakdowns and heavilycongested(拥堵的) networks. It is always advisable for businesses to look beyond the price tag and look for a business-only provider that can offer more reliability, with good support." Such services don't cost too much--quality services can be found for upwards of ￡30 a month.
The benefits of broadband to the occasional home worker are that they can access email in real time, and take full advantage of services such as internetbased backup or even internet-based phone services.
Internet-based telecoms, or VolP (Voice over IP), to give it its technical title, is an interesting tool to any business supporting remote working, not necessarily because of the promise of free or reduced price phone calls (which experts point out is misleading for the average business), but because of the sophisticated voice services that can be exploited by the remote worker—facilities such as voicemail and call forwarding, which provide a continuity of the company image for customers and business partners.
By law, companies must "consider seriously" requests to work flexibly made by a parent with a child under the age of six, or a disabled child under 18. It was the need to accommodate employees with young children that motivated accountancy firm Wright Vigar to begin promoting teleworking recently. The company, which needed to upgrade its ITinfrastructure(基础设施) to provide connectivity with a new, second office, decided to introduce support for remote working at the same time.
Marketing director Jack O'Hern explains that the company has a relatively young workforce, many of whom are parents: "One of the triggers was when one of our tax managers returned from maternity leave. She was intending to work part time, but could only manage one day a week in the office due to childcare. By offering her the ability to work from home, we have doubled her capacity—now she works a day a week from home, and a day in the office. This is great for her, and for us as we retain someone highly qualified."
For Wright Vigar, which has now equipped all of its fee-earners to be able to work at maximum productivity when away from the offices (whether that's from home, or while on the road), this strategy is not just about saving on commute time or cutting them loose from the office, but enabling them to work more flexible hours that fit around their home life.
O'Hern says: "Although most of our work is client-based and must fit around this, we can't see any reason why a parent can't be on hand to deal with something important at home, if they have the ability to complete a project later in the day."
Supporting this new way of working came with a price, though. Although the firm was updating its systems anyway, the company spent 10-15% more per user to equip them with a laptop rather than a PC, and about the same to upgrade to a server that would enable remote staff to connect to the company networks and access all their usual resources.
Although Wright Vigar hasn't yet quantified the business benefits, it claims that, in addition to being able to retain key staff with young families, it is able to save fee-earners a substantial amount of "dead" time in their working days.
That staff can do this without needing a fixed telephone line provides even more efficiency savings. "With Wi-Fi (fast, wireless internet connections) popping up all over the place, even on trains, our fee-earners can be productive as they travel, and between meetings, instead of having to kill time at the shops," he adds.
The company will also be able to avoid the expense of having to relocate staff to temporary offices for several weeks when it begins disruptive officerenovations(翻新) soon.
Financial recruitment specialist Lynne Hargreaves knows exactly how much her firm has saved by adopting a teleworking strategy, which has involved handing her company's data management over to a remote hosting company, Datanet, so it can be accessible by all the company's consultants over broadband internet connections.
It has enabled the company to dispense with its business premises altogether, following the realisation that it just didn't need them any more. "The main motivation behind adopting home working was to increase my own productivity, as a single mum to an 11-year-old," says Hargreaves. "But I soon realised that, as most of our business is done on the phone, email and at off-site meetings, we didn't need our offices at all. We're now saving ￡16,000 a year on rent, plus the cost of utilities, not to mention what would have been spent on commuting."
The Biscuits division (Division B) and the Cakes division (Division C) are two divisions of a large, manufacturing company. Whilst both divisions operate in almost identical markets, each division operates separately as an investment centre. Each month, operating statements must be prepared by each division and these are used as a basis for performance measurement for the divisions.
Last month, senior management decided to recharge head office costs to the divisions. Consequently, each division is now going to be required to deduct a share of head office costs in its operating statement before arriving at ‘net profit’, which is then used to calculate return on investment (ROI). Prior to this, ROI has been calculated using controllable profit only. The company’s target ROI, however, remains unchanged at 20% per annum. For each of the last three months, Divisions B and C have maintained ROIs of 22% per annum and 23% per annum respectively, resulting in healthy bonuses being awarded to staff. The company has a cost of capital of 10%.
The budgeted operating statement for the month of July is shown below:
Required
(a) Calculate the expected annualised Return on Investment (ROI) using the new method as preferred by senior management, based on the above budgeted operating statements, for each of the divisions. (2 marks)
(b) The divisional managing directors are unhappy about the results produced by your calculations in (a) and have heard that a performance measure called ‘residual income’ may provide more information. Calculate the annualised residual income (RI) for each of the divisions, based on the net profit figures for the month of July. (3 marks)
(c) Discuss the expected performance of each of the two divisions, using both ROI and RI, and making any additional calculations deemed necessary. Conclude as to whether, in your opinion, the two divisions have performed well. (6 marks)
(d) Division B has now been offered an immediate opportunity to invest in new machinery at a cost of $2·12 million. The machinery is expected to have a useful economic life of four years, after which it could be sold for $200,000. Division B’s policy is to depreciate all of its machinery on a straight-line basis over the life of the asset. The machinery would be expected to expand Division B’s production capacity, resulting in an 8·5% increase in contribution per month.
Recalculate Division B’s expected annualised ROI and annualised RI, based on July’s budgeted operating statement after adjusting for the investment. State whether the managing director will be making a decision that is in the best interests of the company as a whole if ROI is used as the basis of the decision. (5 marks)
(e) Explain any behavioural problems that will result if the company’s senior management insist on using solely ROI, based on net profit rather than controllable profit, to assess divisional performance and reward staff. (4 marks)
