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更多“The next year Anna was able to get the city of Philadelphia， where she lived and worked， t”相关的问题
第1题
By the end of next year, they ______three modem hotels there.
A．will build
B．will be building
C．will have been built
D．will have built
第2题
A.To complete maintenance work
B.To change some maintenance cost
C.To complete maintenance cost program next year
第4题
A.never burnt down at all
B.rebuilt before the clock was set up
C.burnt down in 1834 after the clock was made
D.burn down in 1834 and rebuilt the next year
第5题
W: Well, can we summarize the problem from our point of view？ First of all, the campaign was late. It missed two important trade fairs. The ads also did not appear into key magazines. As a result, the campaign failed. Do you accept that summary of what happened？
M: Well, the delay wasn't entirely our fault. You did in fact make late changes to the specifications of the advertisements.
W: Hmm, actually, you were late with the initial proposals, so you had very little time. And in fact, we only asked for small changes.
M: Well, whatever. Can we repeat our offer to run the campaign for four extra weeks？
W: That's not really the point. The campaign missed two key trade fairs. Because of this, we're asking you either to repeat the campaign next year for free, or we only pay 50% of the fee for this year.
M; Could we suggest a 20% reduction to the fee together with the four-week sustention to the campaign？
W: We are not happy. We lost business.
M: I think we both made mistakes. The responsibility is on both sides.
W: Ok, let's suggest a new solution. How about a 40% cut in fee, or a free repeat campaign？
M: Well, let's take a break. We're not getting very far. Perhaps we should think about this.
Questions 22 to 25 are based on the conversation you have just heard.
22. What do we learn about the man's company？
23. Why was the campaign delayed according to the man？
24. What did the woman propose as a solution to the problem？
25. What does the man suggest they do at the end of the conversation？
(25)
A．It publishes magazines.
B．It is engaged in product design.
C．It sponsors trade fairs.
D．It runs sales promotion campaigns.
第6题
听力原文：M: How many science courses did you have in high school？
W: I had only one year of biology and chemistry. I wish I'd had more. I'm interested in physics, to be frank.
Q: How many science courses did the woman take in high school？
(17)
A．One course.
B．Two courses.
C．Three courses.
D．More than three courses.
第7题
Cardio Co manufactures three types of fitness equipment: treadmills (T), cross trainers (C) and rowing machines (R). The budgeted sales prices and volumes for the next year are as follows:
Labour costs are 60% fixed and 40% variable. General fixed overheads excluding any fixed labour costs are expected to be $55,000 for the next year.
Required:
(a) Calculate the weighted average contribution to sales ratio for Cardio Co. (4 marks)
(b) Calculate the margin of safety in $ revenue for Cardio Co. (3 marks)
(c) Using the graph paper provided and assuming that the products are sold in a CONSTANT MIX, draw a multi-product breakeven chart for Cardio Co. Label fully both axes, any lines drawn on the graph and the breakeven point. (6 marks)
(d) Explain what would happen to the breakeven point if the products were sold in order of the most profitable products first.
Note: You are NOT required to demonstrate this on the graph drawn in part (c). (2 marks)
第8题
【C1】
A．persistent
B．consistent
C．continuous
D．useful
第9题
(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to
be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus
to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year
period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment
option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial
discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is
uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as
a current liability because of the discussions with the bank. (6 marks)
Appropriateness of the format and presentation of the report and quality of discussion (2 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
第10题
Every customer attending the salon is first seen by a salon assistant, who washes their hair; next, by a senior stylist, who cuts or treats the hair depending on which service the customer wants; then finally, a junior stylist who dries their hair. The average length of time spent with each member of staff is as follows:
The salon is open for eight hours each day for six days per week. It is only closed for two weeks each year. Staff salaries are $40,000 each year for senior stylists, $28,000 each year for junior stylists and $12,000 each year for the assistants. The cost of cleaning products applied when washing the hair is $0·60 per client. The cost of all additional products applied during a ‘treatment’ is $7·40 per client. Other salon costs (excluding labour and raw materials) amount to $106,400 each year.
Glam Co charges $60 for each cut and $110 for each treatment.
The senior stylists’ time has been correctly identified as the bottleneck activity.
Required:
(a) Briefly explain why the senior stylists’ time has been described as the ‘bottleneck activity’, supporting your answer with calculations. (4 marks)
(b) Calculate the throughput accounting ratio (TPAR) for ‘cuts’ and the TPAR for ‘treatments’ assuming the bottleneck activity is fully utilised. (6 marks)
