A new analysis indicates that the output of cotton______by 20% by now.A.will have gone upB
A new analysis indicates that the output of cotton______by 20% by now.
A.will have gone up
B.would go up
C.will go up
D.has gone up
A new analysis indicates that the output of cotton______by 20% by now.
A.will have gone up
B.would go up
C.will go up
D.has gone up
● 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. ()
The following scenario relates to questions 11–15.
Helot Co develops and sells computer games. It is well known for launching innovative and interactive role-playing games and its new releases are always eagerly anticipated by the gaming community. Customers value the technical excellence of the games and the durability of the product and packaging.
Helot Co has previously used a traditional absorption costing system and full cost plus pricing to cost and price its products. It has recently recruited a new finance director who believes the company would benefit from using target costing. He is keen to try this method on a new game concept called Spartan, which has been recently approved.
After discussion with the board, the finance director undertook some market research to find out customers’ opinions on the new game concept and to assess potential new games offered by competitors. The results were used to establish a target selling price of $45 for Spartan and an estimated total sales volume of 350,000 units. Helot Co wants to achieve a target profit margin of 35%.
The finance director has also begun collecting cost data for the new game and has projected the following:
Which of the following statements would the finance director have used to explain to Helot Co’s board what the benefits were of adopting a target costing approach so early in the game’s life-cycle?
(1) Costs will be split into material, system, and delivery and disposal categories for improved cost reduction analysis
(2) Customer requirements for quality, cost and timescales are more likely to be included in decisions on product development
(3) Its key concept is based on how to turn material into sales as quickly as possible in order to maximise net cash
(4) The company will focus on designing out costs prior to production, rather than cost control during live production
A.1, 2 and 4
B.2, 3 and 4
C.1 and 3
D.2 and 4 only
Task 3
Directions: The following is part of a job advertisement. After reading it, you are required to complete the outline below it (No.46 to No.50). You should write your answers briefly (in no more than three words) on the Answer Sheet correspondingly.
INFORMATION SECURITY SPECIALIST
NOTE:Please directly through this website,as well as emailing your resume as an attachment to us at
JOB DESCRIPTION:
Establishes and satisfies highly challenging and complex information system security(ISS) requirements based upon the analysis of user,operational,policy,regulatory,and resource demands.Supports the development,implementation,and operation of ISS-enabling technologies, processes, and procedures into client systems and networks.Also requires an expert understanding of security policy advocated by the U.S Government including Department of Defense and other agencies,e.g.,Treasury,as well as commercial best security practices.
EDUCATION:
Bachelor’s degree in Computer Science or related fields.
REQUIRED SKILLS:
ISS Policy,Procedures,and Planning,RACF,LAN,LIFE CYCLE,Microsoft NT,Network Security,Office Automation Tools.
LOCATION:
New Carrollton,Maryland or Falls Church, Virginia
CONTACT US AT:
U.S. Citizenship or U.S. Permanent Resident status required for employment.
A job advertisement
Position offered: -46-
Responsibilities:to establish and satisfy -47- requirements
Qualifications:1. -48- degree
2.required skills
Citizenship required:US Citizenship or -49-
Way of contact:by -50-
They increase eyestrain due to poor screen resolution, replace a relatively cheap commodity with a more expensive one, and displace workers in print book production and traditional publishing. E-books make it easy to share data, thereby threatening copyright agreements and reducing compensation of authors, as well as creating nonbiodegradable (不可生物降解的) trash.
On the other hand, e-books save paper and trees, reduce the burden of the carrying and storing of printed books, promote self-sufficiency in learning, and make reading a collaborative experience online. They also create new jobs for writers and artists and encourage self-publishing.
In final analysis, Ohler points out, e-books should gain society's approval if a few conditions are met: make them biodegradable and recyclable, solve the problem of eye fatigue (疲劳), be sure the "have-nots" get the technology, and support e-book training in schools and business.
What is the author's purpose of writing the passage?
A.Draw people's attention to the disadvantages of e-books.
B.Call on people to reject e-books.
C.Criticize schools and business that don't provide e-books.
D.Encourage people to use e-books.
"There were so many misperceptions out there about education and marriage that I decided to sort out the facts," said economist Betsey Stevenson, an assistant professor at the Wharton School at the University of Pennsylvania. So along with Wharton colleague Adam Isen, Stevenson calculated national marriage data from 1950 to 2008 and found that the marriage penalty women once paid for being well educated has largely disappeared.
"In other words, the difference in marriage rates between those with college degrees and those without is very small," said Stephanie Coontz, a family historian at Evergreen State College. The new analysis also found that while high-school dropouts(辍学学生) had the highest marriage rates in the 1950s, today college-educated women are much more likely to marry than those who don't finish high school.
Of course, expectations have changed dramatically in the last half century. "In the 1950s, a lot of women thought they needed to marry right away," Coontz said. "Real wages were rising so quickly that men in their 20s could afford to marry early. But they didn't want a woman who was their equal. Men needed and wanted someone who knew less." In fact, she said, research published in 1946 documented that 40 percent of college women admitted to playing dumb on dates. "These days, few women feel the need to play down their intelligence or achievements," Coontz said.
The new research has more good news for college grads. Stevenson said the data indicate that modern college-educated women are more likely to be married before age 40, are less likely to divorce, and are more likely to describe their marriages as "happy". The marriages of well-educated women tend to be more stable because the brides are usually older as well as wiser, Stevenson said.
Not long ago, it was believed that women went to college in order to ______.
A.find a husband
B.get smart in the marriage market
C.learn to be a good wife
D.marry someone with a bachelor's degree
Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
Unfortunately sales results over the last year have failed to come up to our expectations. A number of factors have been responsible, but basically it is the result of too many companies chasing the microcomputer market which is no longer expanding as fast as it once was.
Looking at the past year in detail, it must be admitted that the sales have declined considerably over the period. Our market share in wholesales has dropped from 21% to only 10%. The lack of a good local distributor in Asia has meant that our sales of the Obec series have collapsed despite the huge jump in the microcomputer market there during the past year. Our dominance of that part of the market has been lost to Strong, but once we find a new distributor we should come back strongly.
Retail sales in general have been a problem. There has been a tendency for the big high street stores to concentrate on high volume turnover of a few fairly well-known makers. When they stopped promotion of the Obec 1500, sales slumped by 50%. We are negotiating a fresh marketing deal for the new Obec 1600. Once this is settled we expect a gradual rise in sales, which will be followed by a big TV advertising campaign at the appropriate time. What we are facing now is that we have not been able to push the Obec 1500 as much as we would have liked because of insufficient advertising.
Most of our advertising budget went on the promotion of the Obec Extra before last Christmas. Unfortunately we have failed consistently to find the proper marketing strategy for the Extra, which has not been sold to either the leisure or the business market.
The serious business market has performed worse than any other in the period under review. The main factor was the introduction of the new Legend 586 Plus, when sales reduced over a period of several months. With this background it is natural that sales of the Obec 1000 and 2000 have gone into a slide. They showed a slight upturn just after the introduction of the 586 Plus, only to crash again a few weeks later.
What purpose does this passage possibly serve?
A.A company introduction to its employees.
B.A market analysis for a specific industry to inform. a client.
C.An annual report of a company to direct its future decision.
D.A marketing strategy proposal for discussion.
The following scenario relates to questions 6–10.
Corfe Co is a business which manufactures computer laptop batteries and it has developed a new battery which has a longer usage time than batteries currently available in laptops. The selling price of the battery is forecast to be $45.
The maximum production capacity of Corfe Co is 262,500 units. The company’s management accountant is currently preparing an annual flexible budget and has collected the following information so far:
In addition to the above costs, the management accountant estimates that for each increment of 50,000 units produced, one supervisor will need to be employed. A supervisor’s annual salary is $35,000.
The production manager does not understand why the flexible budgets have been produced as he has always used a fixed budget previously
Assuming the budgeted figures are correct, what would the flexed total production cost be if production is 80% of maximum capacity?
A.$2,735,000
B.$2,770,000
C.$2,885,000
D.$2,920,000
In the first month of production of the new battery, actual sales were 18,000 units and the sales revenue achieved was $702,000. The budgeted sales units were 17,300.
Based on this information, which of the following statements is true?
A.When the budget is flexed, the sales variance will include both the sales volume and sales price variances
B.When the budget is flexed, the sales variance will only include the sales volume variance
C.When the budget is flexed, the sales variance will only include the sales price variance
D.When the budget is flexed, the sales variance will include the sales mix and quantity variances and the sales price variance
Which of the following statements relating to the preparation of a flexible budget for the new battery are true?
(1) The budget could be time-consuming to produce as splitting out semi-variable costs may not be straightforward
(2) The range of output over which assumptions about how costs will behave could be difficult to determine
(3) The flexible budget will give managers more opportunity to include budgetary slack than a fixed budget
(4) The budget will encourage all activities and their value to the organisation to be reviewed and assessed
A.1 and 2 only
B.1, 2 and 3
C.1 and 4
D.2, 3 and 4
The management accountant intends to use a spreadsheet for the flexible budget in order to analyse performance of the new battery.
Which of the following statements are benefits regarding the use of spreadsheets for budgeting?
(1) The user can change input variables and a new version of the budget can be quickly produced
(2) Errors in a formula can be easily traced and data can be difficult to corrupt in a spreadsheet
(3) A spreadsheet can take account of qualitative factors to allow decisions to be fully evaluated
(4) Managers can carry out sensitivity analysis more easily on a budget model which is held in a spreadsheet
A.1, 3 and 4
B.1, 2 and 4
C.1 and 4 only
D.2 and 3
The management accountant has said that a machine maintenance cost was not included in the flexible budget but needs to be taken into account.
The new battery will be manufactured on a machine currently owned by Corfe Co which was previously used for a product which has now been discontinued. The management accountant estimates that every 1,000 units will take 14 hours to produce. The annual machine hours and maintenance costs for the machine for the last four years have been as follows:
What is the estimated maintenance cost if production of the battery is 80% of maximum capacity (to the nearest $’000)?
A.$575,000
B.$593,000
C.$500,000
D.$735,000
请帮忙给出每个问题的正确答案和分析,谢谢!
The history of responses to the work of the artist Sandro Botticelli (1444-1510) suggests gests that widespread appreciation by critics is a relatively recent phenomenon. Writing in 1550, Vasari expressed an unease with Botticelli's work, admitting that the artist fitted awkwardly into his evolutionary scheme of the history of art. Over the next two centuries, academic art historians defamed Botticelli in favor of his fellow Florentine, Michelangelo. Even when anti-academic art historians of the early nineteenth century rejected many of the standards of evaluation adopted by their predecessors, Botticelli's work remained out side of accepted taste, pleasing neither amateur observers nor connoisseurs. (Many of his best paintings, however, remained hidden away in obscure churches and private homes. )
The primary reason for Botticelli's unpopularity is not difficult to understand: most observers, up until the mid-nineteenth century, did not consider him to be noteworthy, because his work, for the most part, did not Seem to these observers to exhibit the traditional characteristics of fifteenth-century Florentine art. For example, Botticelli rarely employed the technique of strict perspective and, unlike Michelangelo, never used chiaroscuro.
Another reason for Botticelli's unpopularity may have been that his attitude toward the style. of classical art was very different from that of his contemporaries. Although he was thoroughly exposed to classical art, he showed little interest in borrowing from the classical style. Indeed, it is paradoxical that a painter of large-scale classical subjects adopted a style. that was only slightly similar to that of classical art.
In any case, when viewers began to examine more closely the relationship of Botticelli's work to the tradition of fifteenth-century Florentine art, his reputation began to grow. Analyses and assessments of Botticelli made between 1850 and 1870 by the artists of the Pre-Raphaelite movement, as well as by the' writer Pater (although he, unfortunately, based his assessment on an incorrect analysis of Botticelli's personality), inspired a new appreciation of Botticelli throughout the English-speaking world. Yet Botticelli's work, especially the Sistine frescoes, did not generate worldwide attention until it was finally subjected to a comprehensive and scrupulous analysis by Home in 1908. Home rightly demonstrated that the frescoes shared important features with paintings by other fifteenth-century Florentines-features such as skillful representation of anatomical proportions, and of the human figure in motion. However, Home argued that Botticelli did not treat these qualities as ends in themselves-rather, that he emphasized clear depletion of a story, a unique achievement and one that made the traditional Florentine qualities less central. Because of Home's emphasis crucial to any study of art, the twentieth century has come to appreciate Botticelli's achievements.
Which of the following would be the best title for the text?
A.The Role of Standard Art Analyses and Appraisals.
B.Sandro Botticelli: From Rejection to Appreciation.
C.The History of Critics' Responses to Art Works.
D.Botticelli and Florentine: A Comparative Study.
【B1】
A.although
B.rather
C.though
D.therefore