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A company has decided to change its depreciation method to better reflect the pattern of u

se of its equipment.

Which of the following correctly reflects what this change represents and how it should be applied？

A.It is a change of accounting policy and must be applied prospectively

B.It is a change of accounting policy and must be applied retrospectively

C.It is a change of accounting estimate and must be applied retrospectively

D.It is a change of accounting estimate and must be applied prospectively

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更多“A company has decided to chang…”相关的问题

第1题

What is the short-coming of the concept？A．The accountant has to restate the assets and lia

What is the short-coming of the concept？

A．The accountant has to restate the assets and liabilities on the balance sheet.

B．It is difficult to compare the balance sheets of different companies.

C．The balance sheet can not reflect the precise worth of the assets and liabilities.

D．Another company will not decide whether to buy the piece of land.

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第2题

The Fruit Company （F Co) currently grows fruit which customers pick themselves from the fi

The Fruit Company (F Co) currently grows fruit which customers pick themselves from the fields before paying. F Co is concerned that a large number of customers are eating some of the fruit whilst picking it and are therefore not paying for all of it. As a result, it has to decide whether to hire staff to pick and package the fruit instead. The following values and costs have been identified:

(i) The total sales value of the fruit currently picked and paid for by customers

(ii) The cost of growing the fruit

(iii) The cost of hiring staff to pick and package the fruit

(iv) The total sales value of the fruit if it is picked and packaged by staff instead

Which of the above are relevant to the decision？

A.All of the above

B.(ii), (iii) and (iv) only

C.(i), (ii) and (iv) only

D.(i), (iii) and (iv) only

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第3题

Task 2Directions: This task is the same as Task 1.The 5 questions or unfinished statements

Task 2

Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.

If you own a car, you are probably considering buying some kind of car insurance (保险). However, when you are actually purchasing car insurance, it can be difficult for you to decide which is your best choice. The ideal buying process is to first research and decide, then purchase. Research first

Before buying car insurance, you should find out the purpose of your purchase and how the insurance meets your needs.

Decide on suitable Car Insurance Policies (保单)

A neglected part of car insurance is the part which covers medical bills. Medical payments can add up very quickly in an accident situation, and the insurance should cover the bills incurred(招致) both by you and by the passengers in your car. Make sure you know the full value that your insurance covers.

Purchase the best Car Insurance for your needs

You have a number of choices when it comes to the actual purchase of the car insurance. Each has advantages and disadvantages, and these may be influenced by your individual taste and previous buying experience. Insurance companies may offer you goodadvice, but prices on the Internet are often better.

According to the first paragraph, when buying car insurance, one should first______.

A．decide on the number of policies to purchase

B．do careful research on the different choices

C．choose the best insurance company

D．look for the lowest insurance rate

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第4题

Section BDirections: There are 2 passages in this section. Each passage is followed by som

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.

Technology, entrepreneurship (创业能力) and innovations are keywords that sum up the new era.

The Internet is not just a technology, it is also about marketing. Companies which do not use the Net as a marketing tool will lose their competitiveness.

The function of information technology in marketing is more than just receiving orders on the Net. The Net offers a means of attracting clients by providing them information, something not possible in the past. It has changed the way of service and is more efficient and more capable of providing comprehensive customer service.

The Net has revolutionized the way companies are run. Electronic mail, for instance, has improved management efficiency tremendously. The traditional telephone conversations and face-to-face contacts could be easily interrupted and were inefficient. Now you need perhaps to spend just a couple of hours on e-mailing. Besides, it is now much easier to gather information to help make the right decision.

The New Economy has also led to the mushrooming of IT or Internet-related firms as though the mere setting up of such a company is a guarantee of high profits. This means businesses must have good human resource management practices so as not to lose talented employees.

Technology is a tool and a change in mindset (思想的形式) is required to do away with a hierarchical (等级的) system. This is related to entrepreneurship and innovations. What is needed are people who can think independently. A flat organization reduces the layers of management. This is absolutely fine if every worker is capable of thinking and working on his own. But there are many who feel insecure when they can no longer rely on others. They will have to learn new mode of thinking.

According to the passage, if a company wants to win in the market, it should ______.

A．carry out reform. policies

B．adopt advanced technology

C．compete with other enterprises

D．use the Internet as its marketing tool

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第5题

With Tom's help,I finially___the cost of the company in the first phase ans decide

A.worked on

B.worked up

C.worked off

D.worked out

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第6题

阅读理解：阅读下面的短文，根据文章内容进行判断，正确写“T”错误写“F”。Cross training is traini

阅读理解：阅读下面的短文，根据文章内容进行判断，正确写“T”错误写“F”。

Cross training is training an employee to do a different part of the organization's work. Training worker A to do the task that worker B does and training B to do A’s task is cross training. Cross training is good for managers because it provides more flexibility in managing the workforce to get the job done. On the other hand, cross training has some benefits for the employees as well. It lets them learn new skills, makes them more valuable, keeps them stimulated and reduces worker boredom.

Cross training can be used in almost any position in almost any industry.I cross trained some of my design engineers to go on field installation trips and get first hand knowledge of how their designs worked, or didn’t work, in the field. Cashiers can be trained to stock shelves and stockers trained to cashier. This allows you to quickly open additional registers if the customer queue gets too long.

As you prepare cross training plans, you need to consider both the company benefits and the employee benefits. Carefullyselect the employees to be cross trained. Some people like to learn new things. Some are more comfortable sticking to what they know. Don’t decide which employees are ready for a change based on their age or performance.

1. Cross training is training an employee to do a different job in a different company. {T、F}

2. Cross training is beneficial not only for managers but also for employees.{T、F}

3. Cross training can apply to almost any position and almost any industry.{T、F}

4. Not all employees are suitable to be cross trained.{T、F}

5. You can decide which employees to be cross trained according to their age.{T、F}

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第7题

Who knows better than your customers where your operations can be improved？ Today, progres

sive firms increasingly rely on advisory councils to suggest improvements, recommend action, and offer feedback on programs and policies. In fact, many companies feel that this form. of communication is vital to the continuous improvement of their business operations.

A council, among other things, improves communication and spurs improvement of operations. Remember that the secret to success is dialogue—the exchange of ideas and opinions. Focus on problems your customers have. Spell out your goals and objectives.

Each meeting should have a specific objective to accomplish. Determine the meeting's frequency. If you want to implement a strategic plan, an annual meeting may be enough. If you want to focus on operational issues, more meetings may be needed.

A good council will have no more than 12 people, with half of the members from your company and half your customers. It should also have diversity in its membership. Members should serve from one to three years-rotation of membership will ensure the council doesn't become stale.

Find an approximate meeting site, whether it's in-house or off site, where there will be no interruptions. You should pay for all the expenses related to the meeting—remember, the council members are providing your company with a service. Treat them as your guests and your experts.

If you have a fixed beginning and ending time to your meeting, stick to it. When structuring the meeting, remember the 80720 problem-solving rule. Structure the meeting so that 20 percent of the time is spent identifying or discussing a problem and 80 percent of the time is spent designing a solution.

Often it is helpful to have a person act as timekeeper and announce when the agenda time for a particular item has expired. However, during the meeting, be flexible. The facilitator can allow. the group to decide whether to move on to the next item or extend the discussion. As you go along, look to narrow the differences among members and form. a consensus.

As the meeting closes, summarize what was accomplished, checking for agreement and commitment among the members. Make a detailed list of the follow-up items, who has responsibility for each item, and a timeline for completion.

The results from really listening to and learning from your customers in a well-run advisory council can pay huge dividends.

Why does the writer put the suggestion that, advisory councils should be set up______

A．Because they can influence business operations

B．because business improvements depend on communication with them

C．Because they are heavily relied on by prosperous companies

D．Because goals and objectives are set out by them

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第8题

How can a company improve its sales？ One of the keys to more effective selling is for a co

mpany to first decide on its "sales strategy." In other words, what is the role of the sales person？ Is the salesperson's job narrative, suggestive, or consultative？

The "narrative" sales strategy depends on the salesperson moving quickly into a standard sales presentation. His or her pitch highlights the benefits for the customer of a particular product or service. This approach is most effective for customers whose buying motives are basically the same and is also well suited to companies who have a large number of prospects (可能的主顾) on which to call.

The "suggestive" approach is tailored more for the individual customer. The salesperson must be in a position to offer alternative recommendations that meet a particular customer's needs. One key aspect of the suggestive approach is the need for the salesperson to engage the buyer in some sort of discussion. The salesperson can then use the information gleaned from the customer to suggest an appropriate product or service.

"We tell our salespeople to be like wine stewards," says Mindy Sahlawannee, a corporate sales trainer, "the wine steward first checks to see what food the customer has ordered and then opens by suggesting the wine that best complements the dish. Most companies who use a narrative strategy should be using a suggestive strategy. Just like you can't drink red wine with every dish, you can't have one sales recommendation to suit all customers."

The final strategy demands that a company's sales staff act as "consultants" for the buyer. In this role, the salesperson must acquire a great deal of information about the customer. They do this through market research, surveys, and face-to-face discussions. Using this information, the salesperson makes a detailed presentation tailored specifically to a customer's needs.

"Good sales 'consultants'," says Alan Goldfarb, president of Ad Pro, Inc., "are the people who use a wide range of skills including probing, listening, analysis, and persuasiveness. The best sales 'consultants', however, are the ones who can 'think outside the box' and use their creativity to present a product and close the sale. The other skills you can teach. Creativity is innate. It's something we look for in every employee we hire."

More and more sales teams are switching from a narrative or suggestive approach to a more consultative strategy. As a result, corporations are looking more at intangibles such as creativity and analytical skills and less at educational background and technical skills.

"The next century will be about meeting individual customer needs," says Goldfarb, "the days of one size fits all are over."

The major difference between narrative sales and suggestive sales is that

A．the former highlights the benefits while the latter emphasize the function of the product

B．the former uses more prepared information, the latter has to get ready for unexpected information

C．the former involves no discussion while the latter involves discussion a lot

D．the former is effective in creating demand, the latter is effective in satisfying existing demand

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第9题

Mary has been a secretary in this company ______she graduated from Beijing University.

A、when

B、since

C、before