题目内容
（请给出正确答案）
[单选题]
（)this method does not work, let's try another.
A.For
B.Even if
C.Though
D.Since
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题目内容
（请给出正确答案）
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A.For
B.Even if
C.Though
D.Since
如果结果不匹配，请 联系老师 获取答案
更多“()this method does not work, l…”相关的问题
When a consumer finds that an item she or he bought is faulty or in some way does not live up to the manufacturer's claim for it, the first step is to present the warranty, or any other records which might help at the store of purchase. In most cases, this action will produce results. However, if it does not there are various means the consumer may use to gain satisfaction.
A simple and common method used by many consumers is to complain directly to the store manager. In general, the "higher up" the consumer takes his or her complaint, the faster he or she can expect it to be settled in such a case, it is usually settled in the consumer's favor, assuming, he or she has a just claim.
Consumers should complain in person whenever possible, but if they cannot get to the place of purchase, it is acceptable to phone or write the complaint in a letter.
Complaining is usually most effective when it is done politely but firmly and especially when the consumer can show what is wrong with the item he has bought. If this cannot be done, the consumer will succeed best by presenting specific information as to what is wrong, rather than by making general statements. For example "The left speaker does not work at all and the sound coming out of the right one is unclear" is better than "This stereo does not work".
The store manager may advise the consumer to write to the manufacturer if so, the consumer should do this, stating the complaint as politely and as firmly as possible. But if a polite complaint does not achieve the desired result, the consumer can go a step further. She or he can threaten to take the seller to court or report the seller to a private or pubic organization responsible for protecting consumers' rights.
When a consumer finds that his purchase has a fault in it, the first thing he should do is to （）.
A.complain personally to the manager
B.threaten to take the matter to court
C.write a firm letter of complaint to the store of purchase
D.show their written proof of the purchase to the store
听力原文： The most prestigious exchange in the world is the New York Stock Exchange (NYSE). The NYSE is the first type of exchange, where much of the trading is done face-to-face on a trading floor. This is also referred to as a "listed" exchange. Orders come in through brokerage firms that are members of the exchange and flow down to floor brokers who go to a specific spot on the floor where the stock trades. At this location, known as the trading post, there is a specific person known as the "specialist" whose job is to match buyers and sellers. Prices are determined by using an auction method: the current price is the highest amount any buyer is willing to pay and the lowest price at which someone is willing to sell.
28. Which is the most notable exchange in the world？
29.In the NYSE, where does the "specialist" match buyers and sellers？
30.In the NYSE, what are prices determined by？
(28)
A．the Nasdaq
B．the NYSE
C．the OTC
D．the AMEX
A simple and common method used by many consumers is to complain directly to the store manager. In general, the "higher up" the consumer takes his or her complaint, the faster he or she can expect it to be settled. In such a case, it is usually settled in the consumer's favor, assuming he or she has a just claim.
Consumers should complain in person whenever possible, but if they cannot get to the place of purchase, it is acceptable to phone or write the complaint in a letter.
Complaining is usually most effective when it is done politely but firmly, and especially when the consumer can demonstrate what is wrong with the item in question. If this cannot be done, the consumer will succeed best by presenting specific information as to what is wrong, rather than by making general statements. For example, "The left speaker does not work at all and the sound coming out of the right one is unclear" is better than "This stereo (立体声音响) does not work."
The store manager may advise the consumer to write to the manufacturer. If so, the consumer should do this, stating the complaint as politely and as firmly as possible. But if a polite complaint does not achieve the desired result, the consumer can go a step further. She or he can threaten to take the seller to court or report the seller to a private or public organization responsible for protecting consumers' rights.
When a consumer finds that his purchase has a fault in it, the first thing he should do is to ______.
A．complain personally to the manager
B．threaten to take the matter to court
C．write a firm letter of complaint to the store of purchase
D．show some written proof of the purchase to the store
A.In person．
B.By telephone．
C.By post．
D.By fax．
听力原文： Banker's acceptances are a very old form. of commercial credit. They provide, in essence, a method whereby a bank may add its good name and reputation to bills of a borrower, thereby making the bills much more marketable than it would otherwise be. Specifically, the mechanics of the operation typically, work like the following. Suppose that an American exporter sells wheat to a German importer. The terms of the sale are that the German importer will pay for the wheat ninety days after it is shipped. For a variety of reasons, however, the American firm may want its money now, and not want to wait the ninety days. If so, it may issue a draft on its bank ordering the bank to pay a stipulated sum of money to the holder of the draft ninety days from now. Along with the draft, the American exporter will send the appropriate documents showing that the wheat has actually been shipped. When the bank receives the draft, together, with the documentation, it stamps "accepted" across the face of it.
27. What are banker's acceptances？
28.Who is the drawee of the draft mentioned in the passage？
29.What should be attached to the draft when it is presented for acceptance？
30.How does the bank accept the draft？
(27)
A．They are drafts issued by a bank on another bank.
B．They are a very old form. of commercial credit.
C．They are exchange bills discounted by customers.
D．They are checks cashed through the ATMs.
for advice on the impact of IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised) ‘Consolidated and Separate
Financial Statements’. The company is particularly concerned about the impact on earnings, net assets and goodwill
at the acquisition date and any ongoing earnings impact that the new standards may have.
The company is considering purchasing additional shares in an associate, Josey, a public limited company. The
holding will increase from 30% stake to 70% stake by offering the shareholders of Josey, cash and shares in
Marrgrett. Marrgrett anticipates that it will pay $5 million in transaction costs to lawyers and bankers. Josey had
previously been the subject of a management buyout. In order that the current management shareholders may remain
in the business, Marrgrett is going to offer them share options in Josey subject to them remaining in employment for
two years after the acquisition. Additionally, Marrgrett will offer the same shareholders, shares in the holding company
which are contingent upon a certain level of profitability being achieved by Josey. Each shareholder will receive shares
of the holding company up to a value of $50,000, if Josey achieves a pre-determined rate of return on capital
employed for the next two years.
Josey has several marketing-related intangible assets that are used primarily in marketing or promotion of its products.
These include trade names, internet domain names and non-competition agreements. These are not currently
recognised in Josey’s financial statements.
Marrgrett does not wish to measure the non-controlling interest in subsidiaries on the basis of the proportionate
interest in the identifiable net assets, but wishes to use the ‘full goodwill’ method on the transaction. Marrgrett is
unsure as to whether this method is mandatory, or what the effects are of recognising ‘full goodwill’. Additionally the
company is unsure as to whether the nature of the consideration would affect the calculation of goodwill.
To finance the acquisition of Josey, Marrgrett intends to dispose of a partial interest in two subsidiaries. Marrgrett will
retain control of the first subsidiary but will sell the controlling interest in the second subsidiary which will become
an associate. Because of its plans to change the overall structure of the business, Marrgrett wishes to recognise a
re-organisation provision at the date of the business combination.
Required:
Discuss the principles and the nature of the accounting treatment of the above plans under International Financial
Reporting Standards setting out any impact that IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised)
‘Consolidated and Separate Financial Statements’ might have on the earnings and net assets of the group.
Note: this requirement includes 2 professional marks for the quality of the discussion.
(25 marks)
How does the dormouse defend itself against cold in winter？
A.It moves about to keep warlTl．
B.It grows thicker fur．
C.It sleeps continuously．
D.It goes to warmer areas.
A.Information Management IM
B.Knowledge Management Forum
C.Structured Method
D.Prototyping Method
Godel Goodies (Godel) manufactures a variety of own-label sweets for the two largest supermarket chains in Seeland. The business makes several different flavours of the same basic product. The strategy of the business has been to be a cost leader in order to win the supermarkets’ business. The sales of Godel vary up and down from quarter to quarter depending on the state of the general economy and competitive forces. Most of the sweet manufacturers have been in business for decades and so the business is mature with little scope to be innovative in new product development. The supermarkets prefer to sign suppliers to long-term contracts and so it is difficult for new entrants to gain a foothold in this market. The management style. at Godel is very much command-and-control which fits with the strategy and type of business. Indeed, most employees have been at Godel for many years and have expressed their liking for the straightforward nature of their work.
The chief executive officer (CEO) of Godel has asked your firm of accountants to advise him as his finance director (FD) will be absent for several months due to a recently diagnosed illness. As the CEO is preparing for the next board meeting, he has obtained the operating statement and detailed variance analysis from one of the junior accountants (Appendix 1).
The CEO is happy with the operating statement but wants to understand the detailed operational and planning variances, given in Appendix 1, for the board meeting. He needs to know what action should be taken as a result of these specific variances.
The FD had been looking at the budgeting process before she fell ill. The CEO has decided that you should help him by answering some questions on budgeting at Godel.
Currently, the budget at Godel is set at the start of the year and performance is measured against this. The company uses standard costs for each product and attributes overheads using absorption costing based on machine hours. No variations are allowed to the standard costs during the year. The standard costs and all budget assumptions are discussed with the relevant operational manager before being set. However, these managers grumble that the budget process is very time-consuming and that the results are ultimately of limited value from their perspective. Some of them also complain that they must frequently explain that the variances are not their fault. The CEO wants to know your views on whether this way of budgeting is appropriate and whether the managers’ complaints are justified. He is satisfied that there is no dysfunctional behaviour at Godel which may lead to budget slack or excessive spending and that all managers are working in the best interests of the company.
Finally, in the last few months, the FD had been reading business articles and books and had mentioned that there were a number of organisations which were trying to go beyond budgeting. The CEO is concerned that he does not understand what budgeting does for the business and this is why he wants you to explain what are the benefits and problems of budgeting at Godel before considering replacing it.
Required:
(a) Advise the CEO on the implications for performance management at Godel of analysing variances into the planning and operational elements as shown in Appendix 1. (6 marks)
(b) Evaluate the budgeting system at Godel. (11 marks)
(c) Evaluate the proposal to move to a beyond budgeting method of control at Godel, giving a recommendation on whether to proceed. (8 marks)
