题目内容 (请给出正确答案)
-(). -We have three major divisions: Operations, Sales and Marketing, Finance and Administration.
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-(). -We have three major divisions: Operations, Sales and Marketing, Finance and Administration.

A. Which division are you in?

B.Which department shows the best?

C. How many departments do we have?

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更多“-(). -We have three majo…”相关的问题
第1题
- How long can we arrive there? -()。

A、Just three minutes' drive.

B、You must have been very tired.

C、we got everyone here

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第2题
We promise that we‘ll meet again after we _______ our college education in three yea

A、A. finish

B、B. will finish

C、C. finished

D、D. will have finished

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第3题
We _______ so much food last night. Only three guests turned up。A. shouldn‘t orderB. di

We _______ so much food last night. Only three guests turned up。
A. shouldn‘t order
B. didn’t need order
C. needn‘t have ordered
D. mustn’t have ordered

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第4题
填空题 "Dear sirs,
We have receive your l/c no.4098, when we checked the l/c with the ( ) contract carefully ,we found three items of it are ( ) ,please amend them as follows: amount to be adjusted to #6000 dollars .add “5% more or less” to the end of ( ) of goods. Delete the note “transshipment is not allowed” there is no direct steamer sailing to your port ,so transshipment in h.k. is ( ) . we are forward to your ( ) advice.
Yours faithfully ."
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第5题
Dear Mr LeeSubject: Faulty HP 5590 ScannersThree months ago, our training center bought
Dear Mr Lee
Subject: Faulty HP 5590 Scanners
Three months ago, our training center bought 10 HP 5590 scanners from your company --- see our order number G868281. Until (1), these scanners worked properly. (2 ), we have started to notice that fuzzy image is becoming increasingly common with these scanners.(3) , this is a problem with this model that appears only after a few months' service. This is not satisfactory.
This matter is causing us great (4), since we need to scan a lot of documents every day. We should,(5 ), like you to replace all of the machines that we bought, with your newer model HP 5591 scanners,(6) , we understand, do not have the same design fault.
(7)you know, we do a lot of business with your company, and we have always (8) pleased with your service. It would be a great (9)if this good relationship is spoiled.
I look forward to (10)your reply soon.
Yours sincerely
Willow Zeng
Willow Zeng
General Manager

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第6题
old, older, elder, oldest, eldest1. Hisgrandpa is a white-haired ­­­­____ man.2. He w
old, older, elder, oldest, eldest
1. Hisgrandpa is a white-haired ­­­­____ man.
2. He wasabandoned by his father when he was three months____.
3. In the ____days we got a visit from the vet maybe once a year.
4. Tom istwo years ____ than I.
5. I am the____ among my cousins.
6. It's the­­­­____ building I have ever seen.
7. The ____son inherited the bulk of the estate.
8. The ____one is better.

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第7题
根据短文内容以及图标描述生育孩子的趋势变化1.This graph shows there has been a decrease i
根据短文内容以及图标描述生育孩子的趋势变化
根据短文内容以及图标描述生育孩子的趋势变化1.This graph shows there has
1.This graph shows there has been a decrease in the number of couples ______________(生三个或更多孩子).
2.If this trend continues, couples will have ______________(更少的孩子)
3.Proportion of couples with two children ______________(保持稳定)from 1986 to 2006.
4.From the graph, we can see that the number of women with three or more children ______________(明显减少)in 1996 compared with that in 1986.
5.We can infer that the number of women with a single child will ________(将会增长)

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第8题
不带质押的融通汇票 (1)开立循环的承兑信用额度证 Revolving acceptance credit covering purchase of co

不带质押的融通汇票
(1)开立循环的承兑信用额度证
Revolving acceptance credit covering purchase of cocoa beans opened in favour of The Manufacturing Co., by an accepting house, William Caxton & Co., Unsecured.
[

William Caxton & Company

</strong>]
To: The Manufacturing Co., London, 11 Jan., 200×
Liverpool
Dear Sirs,

Revolving Acceptance Credit No. U-429


In response to your application, we have pleasure in establishing our Revolving Acceptance Credit No. U-429 to the extent of GBP100,000.00 (say one hundred thousand pounds) available by your drafts on ourselves at three months after date for the purpose of financing your purchase of cocoa beans from Kingston to Liverpool and each draft must be marked "Drawn under Credit No. U-429 against purchase of cocoa beans".
All drafts are to be covered by you in cash with us at or before their respective maturity dates, but the credit being revolving, when and to the extent that drafts are so covered the facility automatically becomes available again.
Our acceptance commission payable at time of acceptance will be 1.75% per annum. This credit will expire on 11 Jan., next year, and all drafts must be drawn and accepted not later than that date.
The credit being unsecured is a condition hereof that you will not create any new mortgage of charge on your property or assets without our consent.
We enclose our usual form of undertaking in respect of this credit which kindly sign and return to us.
Yours faithfully
William Caxton & Co., London
signature
(2)开立融通汇票
Please draw an accommodating bill which was dated 1 April, 200× drawn by The Manufacturing Co., Liverpool, on William Caxton & Co., London payable to drawer's order duly endorsed in blank by them at three months after date for the sum of GBP10,000.00 marked: "Drawn under Acceptance Credit No. U-429 against purchase of cocoa beans". The bill was accepted by the drawee and payable at Barclays Bank Ltd., London. Please accept the bill and specify its due date.
(3)要求承兑融通汇票,提示贴现公司,请其贴现
You will send a letter to William Caxton & Co., with five bills, each for GBP10,000.00 taking the form as follows:
To: William Caxton & Co., Liverpool, 1 April, 200×
London
Dear Sirs,

Revolving Acceptance Credit No. U-429


With reference to the above credit dated ______ we would like to avail our- selves of GBP50,000.00 of the facility, and enclose here with five bills, each for ______, drawn at ______ which we have endorsed in blank.
After acceptance kindly hand these bills to Gillett Brother's Discount Co. Ltd., for ______.
We will be glad if you would debit our account with your acceptance commission.
Yours faithfully
The Manufacturing Company, Liverpool
signature
You will send another letter to Gillett Brother's Discount Co. Ltd., as follows:
To: Gillett Brother's Discount Co. Ltd.,
London Liverpool, 1 April, 200×
Dear Sirs ,
We enclose a copy of a letter we wrote to William Caxton & Co. today, and from which you will see that we have asked them to hand to you ______ bills total-ling ______ for ______. We should be glad if you would pay the net proceeds of these bills to Barclays Bank Ltd., London for the credit of our account.
Yours faithfully
The Manufacturing Co., Liverpool
signature
(4)计算贴现金额,制作贴现说明书
Please calculate the discount using the following formula.

______
Suppose V=CBP50,000.00
t=90
d=9
What is the amount of discount? ______
What is the net proceeds? ______
When the discount company has discounted the five bills, they will send a discount statement. Please make out this statement filling particulars in the form as follows:
[

Gillett Brother's Discount Co. Ltd.,

</strong>]
To: The Manufacturing Company, London, 2 April, 200×
Liverpool
We have pleasure in confirming the PURCHASE of the bills listed below. In accordance with your instructions, the net proceeds have been paid to Barclays Bank Ltd. London for the credit of your account.
AmountsDiscount & net proceedsDue dateTenor in days
GBP 10,000.00 ____________
10,000.00
10,000.00
10,000.00Total face value GBP ______
10,000.00Less discount at
9% per annum ______
Net proceeds GBP ______

Per Pro
Gillett Brother's Discount Co. Ltd.,
London
signature
(5)开立新的融通汇票,用其贴现净款归还旧的融通汇票到期应付之款
In accordance with the revolving acceptance credit, you must pay cash to the accepting house, William Caxton & Co., on or before the due date, 1 July, 200×. The credit being revolving, allows for the drawing of a new bill to replace those which are maturing.
Let us assume when the GBP50,000.00 bills fall due on 1 July, 200×, you have cash in hand for GBP20,000.00 to pay the bills, and the balance will be covered by issue of a new bill for the face amount to be calculaced by using following formula:
v=30,000 d=9 t=90
______
Please issue a new bill similar to the old bills except amount as calculated above and dated on 1 July, 200×.

Having drawn a new bill for the face amount as calculated above, The Manufacturing Company send it together with a letter addressed to William Caxton & Co., as follows:
To: William Caxton & Co.,
London 30 June, 200×
Dear Sirs,

Revolving Acceptance Credit No. U-429


With reference to the five bills of GBP10,000.00 each drawn under above credit and maturing on ______, we enclose our cheque for GBP20, 000. 00 and a new bills for ______ dated 1 July, 200× at three months after date. We should be glad if you will kindly ______ and hand to Gillett Brother's Discount Co. Ltd., for ______, the net proceeds ______ will be refunded three old bills.
Yours faithfully,
The Manufacturing Company, Liverpool
signatur

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第9题
Do you want to improve your skills and boost your job prospects?Would you like to give a
Do you want to improve your skills and boost your job prospects?
Would you like to give an edge to your university application?
Would you like to study where and when you want - even just using a laptop?
Would you like to set your own timetable?
Then a Direct course is the one for you! Direct offers online courses in many areas including computing, business and finance. No previous computer experience is required.
Learning with Direct
Direct is not a lonely experience - it's learning in a virtual classroom.
* You will be given an online tutor and have online tutorials. These will be completely confidential. You log on with a secure password.
* You can chat with other students on your course in informal chat rooms.
* You can join online discussion forums and seminar groups at pre-arranged times.
Join the e-learning revolution!
Courses available
Business (Marketing, Management, Customer care, Selling)
Finance and Accounting
Computing
- Word processing
- Spreadsheets
- Presentation preparation
- Web design
By the end of each course you will have earned a Direct Certificate and you will have gained three credits towards your diploma.
Plans for expansion
By the end of next year we will have set up a full range of desktop computers right here in the Centre, so that even if you do not have one at home, you can still learn with Direct.
To register simply come to the Direct Centre when we’re open.
Direct Centre opening times
Monday - Friday 2 p.m. – 8 p.m.
Saturday – 10 a.m. – 6 p.m.
Or
telephone us on: 020 5667 824
e-mail us on: DIRECT@mamo.co.uk
1.The passage is written for the purpose of ______.
A.informing the reader of Direct Courses
B.introducing how to apply for Direct Courses
C.arguing for Direct Courses
2.Which of the following is NOT true about the Direct? ()
A.It offers a great variety of courses.
B.It’s an e-learning experience.
C.It requires you to be skilled in computer.
3.Bases on the passage, we can infer that if we learn with Direct, we can______.
A.meet the tutors on line
B.have no contact with other students
C. join the discussion forums and seminar groups anytime
D. study English well
4.We can infer from the passage that if we want to learn with Direct, ____.
A.we must buy a laptop
B.we needn’t have our own computers
C.we need several computers at home
5.According to the passage, if we want to register for Direct, we’d better _____.
A.make an appointment beforehand
B.go simply to the Direct centre every morning
C.go simply to the Direct centre during their opening hours

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第10题
Sleep is a funny thing. We're taught that we should get seven or eight hours a night, but a lot of us get by just fine on less, and some of us actually sleep too much. A study out of the University of Buffalo reported that people who routinely sleep more than eight hours a day and are still tired are nearly three times as likely to die of stroke--probably as a result of an underlying disorder that keeps them from sleeping soundly.
Doctors have their own special sleep problems. Residents are famously short of sleep. It is not unusual for. them to work 40 hours in a row without rest. They are not in the least worried about it, confident they can still deliver the highest quality of medical care. But an article in the Journal of the American Medical Association points out that in the morning after 24 hours of sleeplessness, a person' s motor performance is comparable to that of someone who is drunk. Curiously, surgeons who believe that operating under the influence of alcohol is grounds for sacking often don' t think twice about operating without enough sleep.
"I could tell you horror stories," says Jaya Agrawal, president of the American Medical Student Association, which runs a website for residents. Some are terrifying." I was operating after being up for over 36 hours," one writes. "I literally fell asleep standing up and nearly planted my face into the wound."
"Practically every surgical resident I know has fallen asleep at the wheel driving home from work," writes another. "I know of three who have hit parked cars. Another hit a 'Jersey gate' on the New Jersey Expressway, going 105kin/h."
"Your own patients have become the enemy," writes a third, because they are "the one thing that stands between you and a few hours of sleep."
The U.S. controls the hours of pilots and truck drivers. But until such a system is in place for doctors, patients are on their own. If you're worded about the people treating you or a loved one, you should feel free to ask how many hours of sleep they have had and if more rested staffers are available.
Sleep is a funny thing because ______.
A.the longer one sleeps, the less sound sleep he gets
B.the more sleep one gets, the more likely a stroke occurs
C.many people stick to about eight hours of sleep to stay fine
D.many people who sleep six hours a night still feel energetic in the day
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第11题
1 The Health and Fitness Group (HFG), which is privately owned, operates three centres in
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.
1 The Health and Fitness Group (HFG), which is pri
(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)


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