We received 400 applications ______the job.A.onB.ofC.inD.for
We received 400 applications ______the job.
A.on
B.of
C.in
D.for
We received 400 applications ______the job.
A.on
B.of
C.in
D.for
Not until yesterday () your payment.
A.have we received
B.had we received
C.did we receive
D.we have received
A.encouraged
B.disappointed
C.encouraging
D.disappointing
From paragraph two, we can infer______.
A.Mrs. Cox has received a teaching certificate
B.Mrs. Cox likes teaching very much
C.Mrs. Cox takes more classes
D.Mrs. Cox is a qualified teacher
A.well
B.enquiry
C.of
D.of
A.suitable
B.close
C.right
D.convenient
根据以下材料回答第 46~50 题:
Passage FourNews has just been received of an air crash in the north of England. The plane , which was on a charter flight from London to Carlisle, was carrying a party of businessmen on their way to a trade fair. It seems likely that the plane ran into a heavy fog as it was approaching Carlisle and was obliged to circle for some twenty minutes. Everything seemed to be going well. The pilot was in constant radio communication with Ground Control when the engines suddenly cut out and all contact was lost. The plane crashed on the site of the ancient Roman camp at Hadrian’s Hill , a place well known to archaeologists(考古学家)and tourists.
So far few details have been reported, but it is feared that at least twenty people lost their lives, among them the pilot, who was killed instantly, The local ambulances and firemen were on the scene within minutes of the crash , but additional help had to be rushed from other areas.
Mr. Lesilie Collins, one of the survivors, told our reporter, “We passengers noticed the engines were making a funny noise. Of course we couldn’t see anything because of the fog, but the pilot said there was nothing to worry about. The next thing we know, the engines went dead. There was a rushing noise-and after that I don’t remember any more.”
Mr. Collins is now in hospital, being treated minor injuries. We will be bringing you further news of crash as we receive it . In the meantime relatives are asked to ring 02-3457211 for information.
第 46 题 The plane was_________.
A.flying some businessmen to London
B.on a regular flighy to London
C.returning from a trade fair
D.bound for Carlisle
The candidate should dress in a manner that is appropriate to the position()he is applying.
A. for which
B. which
C. that
A.您可能没有收到我在 8 月 30 日给您寄送的对账单,账单上显示您欠款8万美金。
B.您可能没有收到我在 8 月 30 日给您寄送的对账单,显示你的余额为8 万美金。
C.您可能没有收到我在 8 月 30 日给您寄送的显示你的余额为8万美金的对账单。
1 The Health and Fitness Group (HFG), which is privately owned, operates three centres in the country of Mayland.
Each centre offers dietary plans and fitness programmes to clients under the supervision of dieticians and fitness
trainers. Residential accommodation is also available at each centre. The centres are located in the towns of Ayetown,
Beetown and Ceetown.
The following information is available:
(1) Summary financial data for HFG in respect of the year ended 31 May 2008.
(2) HFG defines Residual Income (RI) for each centre as operating profit minus a required rate of return of 12% of
the total assets of each centre.
(3) At present HFG does not allocate the long-term borrowings of the group to the three separate centres.
(4) Each centre faces similar risks.
(5) Tax is payable at a rate of 30%.
(6) The market value of the equity capital of HFG is $9 million. The cost of equity of HFG is 15%.
2
(7) The market value of the long-term borrowings of HFG is equal to the book value.
(8) The directors are concerned about the return on investment (ROI) generated by the Beetown centre and they are
considering using sensitivity analysis in order to show how a target ROI of 20% might be achieved.
(9) The marketing director stated at a recent board meeting that ‘The Group’s success depends on the quality of
service provided to our clients. In my opinion, we need only to concern ourselves with the number of complaints
received from clients during each period as this is the most important performance measure for our business.
The number of complaints received from clients is a perfect performance measure. As long as the number of
complaints received from clients is not increasing from period to period, then we can be confident about our
future prospects’.
Required:
(a) The directors of HFG have asked you, as management accountant, to prepare a report providing them with
explanations as to the following:
(i) Which of the three centres is the most ‘successful’? Your report should include a commentary on return
on investment (ROI), residual income (RI), and economic value added (EVA) as measures of financial
performance. Detailed calculations regarding each of these three measures must be included as part of
your report;
Note: a maximum of seven marks is available for detailed calculations. (14 marks)