September Return Costs.doc

剑桥商务英语初级模拟25READINGPART ONE· Look at questions 1-5· In each question, which sentence is correct?· For each question, mark one letter (A, B orC. on your Answer sheet.1、 Payment on the above order is now overdue.A. The order is not paid.B. The order is not placed.C. The order is delayed.2、 When collecting parcels from this post office, you will need to produce documentation which proves your identity.A. You cannot post parcels from here without documentation.B. Yoa should collect post and documents at the same time.C. You must bring something in writing showing who you are.3、MEMOTo: PeterFrom: TomThe public leaflets for the new model will not be back from the printers until Friday 11 September.A. We might have the leaflets before 11 September.B. We won't have the leaflets before 11 September.C. We are sure to have the leaflets before 11 September.4、 SPORTSMAN TMASTERPakistan-based manufacturer of sports items wishing to do business in Europe is looking for importers.TEL: 85 655 7320Sportsman wants toA. sell its products abroad.B. import products into Pakistan.C. manufacture in Europe.5、 Emily,Re our new catalogue, just received, Vanters want to see 'Primavers' cloth. Please send samples urgently. (They've got prices.)Vanters needA. samples of material.B. the latest catalogue,C. a current price list.PART TWO· kook at the checklist below. It shows the documents (A - H) which areneeded to export machinery.· For questions 6-10, decide which documents the people are talking about.· For each question, mark the correct letter (A - H).· Do not use any letter more than once.A. ShippingB. DrawingsC. InvoiceD. SpecificationsE. HandbookF. Parts listG. Registration from h. Guarantee6、 2% discount if payment is within ten days.7、 The customer fills it in and returns it in order to go on our customer mailing list.8、 If they aren't correct, the machine won't get through customs.9、 It's translated so the engineers know how to operate the machine properly.10、 We normally mark on it the spares that we think the customer should always keep in stack.PART THREE· Look at the chart below. It shows a restaurant's income, total expenditure and advertising costs during an eight-month period.· Which month does each sentence (11-15) describe'?· For each sentence, mark one letter (A-H) on your Answer Sheet.· Do not use any letter more than once.11、 In this month, total expenditure, like income, showed a tall, while spending on advertising demonstrated the opposite trend.12、 Total expenditure rose slightly in lifts mouth, while advertising costs reached their peak, leading to a higher income in the following month. 13、 Despite a decline in advertising costs in this month, expenditure as a whole rose.14、 This month's improvement in income was particularly welcome, as it wasnot matched by an increase in expenditure.15、 While this month saw a low point in the restaurant's income, expenditure continued to fall.PART FOUR· Read the following passage about traffic.· Are the sentences 16-22 "Right" or "Wrong"? If there isn't enough information to answer "Right" or "Wrong", choose "Doesn't say".· For each sentence, mark one letter (A, B orC. on your Answer Sheet. Too many cars?Everyone agrees that there are simply too many cars on the road but who will be the first to stop using theirs? Although everyone hates being stuck in traffic, no one sees their cars as part of the growing problem. However, with traffic growth up to 84 per cent expected by 2025 and the ever-increasing cost of accidents and delays already at $160 bn in Europe, there is a growing need to change our 'culture' and develop alternative forms of transport as quickly as possible.One answer is to make cars more expensive by increasing taxes on petrol. However, tax increases will affect the people who live in the country more than city drivers and do little to reduce inner city traffic. The Government is also looking at pay-as-you-drive schemes on motorways but this will push cars on to smaller 'free' roads, which will make the problem worse,A successful transport policy is not just a question of making the car too expensive but of offering car drivers a real alternative. Many motorists dislike driving to work but say public transport services are too slow, offer poor quality and are tar too expensive. If new transport policies are to succeed, public transport needs to be quick, reliable and affordable.Transport planners are also developing ways of managing the existing road network more efficiently. New technology such as smart cards and electronic monitoring of roads will lead to a more efficient use of transport systems. However, technology will not reduce the number of cars on the road or solve the real problem of how to persuade car drivers to leave their beloved cars at home more often.16、 Pay-as-you-drive schemes will reduce the amount of traffic on motorways.A. RightB. WrongC. Doesn't say17、 The Government is planning to build more roads in the future.A. RightB. WrongC. Doesn't say18、 Delays and accidents will cost Europe $160 bn in 2025.A. RightB. WrongC. Doesn't say19、 The use of new technology will reduce the amount of traffic.A. RightB. WrongC. Doesn't say20、 Cars are the only form of transport that has grown since 2004.A. RightB. WrongC. Doesn't say21、 The Government is going to double the tax on petrol.A. RightB. WrongC. Doesn't say22、 The Government is developing ways of using the existing roads more efficiently.A. RightB. WrongC. Doesn't sayPART FIVE· Read the following passage below about the factors that influence buying behavior.· For each question (23-28), choose the correct answer.· Mark one letter (A, B orC. on your Answer sheet.FACTORS THAT INFLUENCE BUYING BEHAVIORThroughout the buying process, various factors may' influence a buyer's purchase decision. An awareness of these factors and consumer preferences enables companies to appeal to the group most likely to respond to its products and services. Some of these factors include the following.CULTURE. The culture and subcultures we belong to shape our values, attitudes, and beliefs, and they influence the way we respond to tike world around us. Understanding culture is therefore an increasingly important step in international business and in marketing in diverse countries such as the United States.SOCIAL CLASS. In addition to being members of a particular culture, we also belong to a certain social class — upper, middle, lower, m' somewhere in between. In general, members of various classes enjoy different activities, buy different goods, shop in different places, and react to different media. REFERENCE GROUP. A reference group consists of people who have a good deal in common—family members, friends, co-workers, fellow students, teenagers, sports enthusiasts, music lovers, computer buffs. We are all members of many such reference groups, and we use the opinions of the appropriate group as a benchmark when we buy certain types of products or services. For example, shopping malls are today losing what has long been their most faithful audience —teens. That's because Generation Xers (those born between 1965 and 1978) think that malls are for parents and that malls have too many rules. So some retailers like Urban Outfitters and Tower Records refuse to open stores in most malls.SELF-IMAGE. The tendency to believe that "you are what you buy" is especially prevalent among young people. Marketers capitalize on our need to express our identity through our purchases by emphasizing the image value of products and services. That's why professional athletes and musicians are frequently used as product endorsers—so that we incorporate part of their public image into our own self-image. After all, doesn't everyone want to "be like Mike Jordan"?SITUATIONAL FACTORS. These factors include events or circumstances occurring in our lives that are more circumstantial in nature. For example, you have a coupon, you're in a hurry, it's Valentine's Day, it's your birthday, you're in a bad mood, and so on. Situational factors influence our buying patterns.23、 Consumer preferences help companiesA. to manufacture products customers like most.B. to improve their products.C. to satisfy their customers.24、 What message can we gel from the article?A. Different people have different buying patterns.B. Culture is the most important factor in international business.C. Members of different social classes dislike each other.25、 What docs a reference group do?A. Its members know each other very well.B. Members of the group influence each other.C. All members like the same thing.26、 Teenagers do not like malls any more becauseA. they don't like the shopping environment.B. the products are out-dated.C. the prices are too high.27、 What may happen if a person has got a coupon?A. He may keep it.B. He may give it to his relative.C. He may buy more things.28、 Who will be most interested in this article?A. Economists.B. Retailers.C. Marketing managers.PART SIX· Head tile newspaper article below about new alliance in the packaging industry.· Choose the best word to fill in each gap, from A, B or C.· For each question (29-40), mark one letter (A, B orC. on your Answer Sheet.THE BIG NUMBERThe country's demand for telephones, mobile phones, faxes and the Internet is growing at an increasingly fast rate. In fact, it isgrowing 29 quickly that our telephone numbering system needsre-organizing 30 some major changes will have to 31 made.These changes, 32 , will make the system simpler and easier to use. It is 33 an important task that all the UK phone companies are working together to make 34 changes. The changes will 35 only make hundreds ofmillions of new numbers, but they will 36 bring order and flexibility to the system for years to come.37 main changes are due to happen 38 now and the year 2006, which will give you 39 of time to prepare. You will find details of the numberchanges on our website, 40 you can visit any time at www. numberchange, org, or call our free phone helpline on 800—820—7713.29、 A. so B. that C. too30、 A. and B. with C. before31、 A. been B. be C. being32、 A. despite B. however C. although33、 A. much B. such C. so34、 A. this B. there C. these35、 A. if B. not C. but36、 A. furthermore B. additionally C. also37、 A. The B. Those C. Their38、 A. from B. between C. until39、 A. plenty B. many C. lot40、 A. when B. who C. which PART SEVEN· Read the memo and the application letter below.· Complete the record card.· Write a word, phrase or number in spaces 41-45 on your Answer Sheet. From: Julie Fox President EXT. 2305Menlo:Ivy,Another applicant for the Personnel Officer's post. Please complete the form and file the CV for me.Thanks.13 GrangewoodCourt-HeyLondon22nd September 2007Dear Ms Fox,I would like to apply for the vacancy advertised on your Internet website yesterday.I have been working as a Personnel Officer for LPE for over 8 years now, and feel that it is time that I extended my skills to a more responsible and rewarding job. I have a Master's degree in nuclear physics, I can speak three languages, and have often found that this is a good quality in an employee.I look forward to receiving your response.Yours sincerely,Ivy SmithApplicant Information FormPosition applied for: 41 ______Name of applicant: 42 ______Language skills: 43 ______Current employer: 44 ______Present qualifications: 45 ______WRITINGPART ONE· You arc Andrew Trellis. You have organized a marketing conference foryour company at the International Conference Centre, Hong Kong.· Writing a memo to the delegates:√ Saying where the conference will be√ Saying when the conference will be√ Asking everyone to confirm if they can attend.· Write 30 40 words.· Write on your Answer Sheet.46、MEMOFrom: Andrew TrellisTo: Marketing PersonnelPART TWO· Read the letter from a salesperson enquiring about the transport and accommodation arrangements for a conference you have organized.47、…I am writing to confirm my attendance at this year's sales conference from 5th to 8th April.I will be arriving on the 5th and would like to stay until the 8th so that I can do some sightseeing. Could you possibly reserve me an extra night in the same hotel? I would also be very grateful if you could recommend some place for me to visit in my free time.I look forward to hearing from you.…· Write a letter of reply:√ Agreeing to make the hotel booking√ Explaining that she will have to pay the extra night√ Asking her for her flight details√ Suggesting places for her to visit.· Write 60-80 words.· Write on your Answer Sheet. Do not include any postal addresses. LISTENINGPART ONE· For questions 1-8 you will hear eight short recordings.· For each question, mark one letter (A, B orC. for the correct answer.· You will hear the eight recordings twice.48、 What is the order number?A. 330B. 230C. 3049、 Which department does the woman work for?A. Finance DepartmentB. Technical DepartmentC. Marketing Department50、 When will the delivery service come to pick up the parcel?A. 3:00B. 4:00C. 5:0051、 Why is Mr. Bloom late for his meeting?A. He has to go to the bank.B. He can't find his way.C. His train is delayed.52、 Which line shows productivity correctly?53、 How does the man feel about moving offices?A. Confident.B. Anxious.C. Disappointed.54、 What will help the company to increase production?A. Reducing packaging.B. Offering overtime work.C. Hiring temporary stair.55、 Where should staff leave office cars?A. In front of the office.B. At the back of the building.C. Outside reception.PART TWO· Look at the telephone message below.· Some information is missing.· You will hear a dialogue between a man and a woman.· For each question (9-15), fill in the missing information in the numbered space, using a word, numbers or letters.· You will hear the conversation twice.Telephone Message From: 56 To: 57Name of the caller's company: 58Problem: Something is wrong with a machine whose model is: 59 , which was bought about 60 ago. No 61 has been sent to the customer.Ways to solve the problem: Send a service operator on Wednesday at 62 in the afternoon together with some instruction.PART THREE· Look at the notes below.· Some information is missing.· You will hear part of a talk given to a group of new empolyees.· For each question (16-22), fill in the missing information in the numbered space using one or two words.· You will hear the presentation twice.FIRST DAY AT JPCOur personnel officer is: 63 Joan ______Location of coffeemachines, noticeboards: 64 on ______Tax enquiry to: 65 ______Presentation: 2:40 pmVenue: Conference RoomSubject: 66 ______Day of buffet lunch: 67 ______Colour photocoping 68 ______require:See Jerf: 69 ______Said for:PART FOUR· You will hear a conversation between a senior manager, Justine, and his assistant, Martin.· For each question (23-30), mark one letter (A, B orC. for the correct answer.· You will hear the conversation twice.70、 Justine is particularly pleased about the companyA. receiving an award.B. increasing its share price.C. getting a new client.71、 What is the main cause of the company's rising costs?A. Import taxes.B. Publicity.C. Premises.72、 Which expenses do they want to reduce?A. Entertainment.B. Stationery.C. Telephone.73、 More training is required because the company hasA. bought new computer software.B. recruited new members of staff.C. increased its range of customers.74、 How will the company organize the training?A. Send staff to a college.B. Use current staff members.C. Employ external trainers.75、 When the next brochure is printed, it willA. have an improved design.B. include a new product.C. contain extra information.76、 What problem are they experiencing with Johnson's?A. The quality of goods.B. The high prices.C. The speed of deliveries.77、 What will they do about the problem with Johnson's?A. Send them a letter.B. Check every order.C. Contact other suppliers.SPEAKINGPART 178、The interview—about 2 minutesIn this part the interlocutor asks questions to each of the candidates in turn. You have to give information about yourself and express personal opinions.PART 279、In this part of the test you are asked to give a short talk on a business topic. You have to choose one topic frmn the two below and then talk for about one minute. You have one minute to prepare.A WHAT IS IMPORTANT WHEN ...?WORKING IN A DIFFERENT CULTURE· Housing· Communication· FoodB WHAT IS IMPORTANT WHEN ...?NEGOTIATING A DEAL· Make a preparation· Emotions· AimsPART 380、Discussion— about 5 minutesIn this part of the test the examiner reads out a scenario and gives you some prompt material in the form of picture or words. You have 30 seconds to look at the prompt card, and then about 2 minutes to discuss the scenario with your partner. After that the examiner will ask you more questions related to tile topic.ScenarioI'm going to describe a situation.You are going to London for a conference next week. Your personal assistant comes to your office for the arrangements of the business travel. Talk together for about two minutes and decide which three are most important in planning a business trip.Here are some ideas to help you.Prompt material· Appointment arrangement· Schedule· Transport· Accommodation· Contact names and numbers· Presentation at the conference· Clothes to take· Language spoken答案:READINGPART ONE1、A2、C3、B4、A5、APART TWO6、 7、 8、 9、 10、PART THREE11、 12、 13、 14、 15、PART FOUR16、A 17、C 18、B 19、B 20、B 21、C 22、A PART FIVE23、C 24、A 25、B 26、A 27、C 28、BPART SIX29、A 30、A 31、B 32、B 33、B 34、C 35、B 36、C 37、A 38、B 39、A 40、CPART SEVEN41、 Personnel Officer 42、 Ivy Smith 43、 44、 LPE 45、Master's degree in nuclear physicsWRITINGPART ONE46、The marketing conference is from 8 to 12 July at the International Conference Centre, Hong Kong. You should arrive in time for dinner on Friday evening. Please confirm whether you will be able to attend or not. PART TWO47、Dear Sir or Madam,Further to your letter of 5th April, I am writing to confirm your travel and accommodation arrangements. I have reserved you a hotel room from the5th to 9th of April. However. the company can only pay for the first four nights, If you let us have your flight details we can arrange for someone to meet you at the airport and take you to your hotel, If you want to do some sightseeing here, I advise you to visit the ancient town. for it is famous and special.I look forward to hearing from you soon.Yours sincerely,JaneLISTENINGPART ONE48、A[解析]F: Hello, can I speak to your purchasing manager, David?M: David Speaking.F: Nice to hear you. I am calling to confirm your order No. 330.M: When can we expect our order?F: We will deliver your order at two thirty next Monday. Is that OK?M: Goad.49、B[解析]F: Nice to meet you. Robert. Do you also work in electronics?M: No, my major was mathematics when I was in college, but now I am in finance. What about you?F: Oh, I work for Persons —in the Technical Department. To be more specific, I work in computers.M: I see. That's why you axe so skillful with the computer work.50、B[解析]M: When will UPS man come to collect the parcel?F: They'll come for the parcel at 4 pm.M: It's 2:30 now. Can you get the parcel ready in one hour?51、C[解析]M: John Beck speaking.F: Hello. This is Mr. Bloom's secretary. I'm afraid Mr. Bloom's going to be late for his meeting with you at your bank. There's been a problem with his train. It's nearly an hour late, I'm afraid.M: OK. Thanks for letting me know. Oh, does Mr. Bloom know how to find us? We moved offices last month.F: Yes, your secretary faxed us a map. Thanks.52、C[解析]M: These figures are interesting, aren't they? I expected to see the highest productivity in the earliest part of the day, and the lowest at the end. F: But... in fact, the peak time's just before midday, isn't it?M: And performance is better at the end of the day than it is after lunch.I imagined it'd be the other way round.53、A[解析]M: We're relocating during the week starting December 17th.F: That's going to be a bit tight, isn't it, Peter?M: We'll all just have to make sure we've got a good plan and inform everyone well in advance.F: That's easier said than done.M: It'll be fine — don't worry.54、A[解析]F: I expect you're all celebrating, aren't you? I hear you've had a huge new order.M: Well, yes ... but resources are a problem. We've got to increase production, and staff are already doing overtime. So, we're cutting down on the packaging to push things through faster.F: Couldn't you take on temporary staff?M: We considered that, but decided against it in the end.55、B[解析]F: Do you know about the new arrangements for office cars?M: I always park them on the road outside.F: Well, now we have to leave them on-site behind the building.M: What about the keys? I left them in the car last time I parked on the premises.F: The gates are locked at night, but it's probably safer to leave them in the box outside reception.PART TWO56、Robert Harvey[解析] 9-15F: Hallo. IBM Sales and Service, Kate Scott speaking.M: Good morning, Mrs. Scott, Robert Harvey of New York Life here.F: How do you spell your name, please?M: Robert Harvey. That is R-O-B-E-R-T, H-A-R-V-E-Y.F: Oh ... hello, Mr. Harvey, what can I do for you?M: We bought an IBM-R50 from you about four months ago and we're having some problems with it.F: Can you tell me what the main problem is, Mr. Harvey?M: I don't think that it's anything major. It just seems that the quality of the printouts could be better.F: I see. Has your staff been given instruction on how to operate the machine? M: I don't believe we've had any formal instruction yet, Mrs. Scott.F: That's strange. I'll send a service operator over. If you'd like, he could also give your staff some instruction on how to use your new IBM-R50.M: That sounds fine.F: When would it be convenient for you?M: How about Wednesday at three in the afternoon?F: That would be possible. I'll send you a confirmation of that appointment. M: Thanks a lot. Bye, Mrs. Scott.F: Thanks for calling, Mr. Harvey. Bye.57、 Kate Scott 58、 New York Life 59、 IBM-R50 60、 4 months 61、 instruction 62、PART THREE63、Rueckert[解析] 16-22Welcome to JPC. You know already how valuable your skills will be to us as we expand I believe you have fifteen different languages between you.There are three of us in Personnel and I'm the one you should come to for any help or information. The other two are Tom Miller and Jeff Said, and my name is Joan Rueckert, that's R-U-E-C-K-E-R-T. I'd just like to give you a few practical details now, before the MD comes to talk to you.Firstly, the canteen on the ground floor is open all day for coffee, meals, etc. , but there are also coffee machines on the top floor, where we have all the company noticeboards, so staff often meet there to talk.Next, some of you have asked about your tax position ... and for any tax questions, you need to contact the Accounts Office, general salary enquiries can be made to the Finance Office itself. Two events, now. Today, in the conference room, at 2:40, there'll be a presentation it's not on new developments as the notices say, it's actually on marketing. You're welcome to attend to see how we're moving in that area. There'll also be a buffet lunch for all staff working on the. new projects —that includes you, that's on Wednesday — sorry, I mean Thursday — you'll get full details later.Finally, sometimes you'll need to use the machines in the print room. The first time you go there, register for a plastic card — you don't need it for ordinary photocopiers, but you do for the colour ones.The other thing to sign up for, if you want to, is the sports club, just two minutes from hero. If you're interested, see Jeff Said, who'll give you an application form.Right, that's all for the moment. Here's coffee, and the MD is just come through now.64、 top floor 65、 Accounts (Office) 66、 marketing 67、 Thursday 68、 (plastic) card 69、 (an) application form for the sports clubPART FOUR70、A[解析] 23-30F: There's quite a lot to talk about.M: Well, Justine, it doesn't matter if we don't cover everything today. OK, Justine, let's see how we go.F: Things are looking good, aren't they? Definitely. I'm very pleased. We've gone beyond our sales targets. Our share price is stable. And, of course, you know Eurocom were going to move but they've chosen to keep their contract-with us after all. But winning the prize for British Exporter of the year was the best thing, as far as I'm concerned.M: On the other hand, there is the problem of rising costs. Yes, even though we avoided another rent increase...F: But all those expensive newspaper advertisements ... Yes, that's the real problem, although they are partly balanced by the decrease in import duties. M: Mmm ... meanwhile, you want to limit our expenses where possible? Yes, certainly. Actually, the budget for entertaining clients is fairly reasonable, and very necessary. It's the cost of phone calls that worries me. It seems far too high.F: Everyone should be using e-mail wherever possible if you want to save on communications generally.M: Um, we've already got cheaper paper from the printers, which is a start. True. Now onto training. We need to be clear where this demand for training is coming from.F: Well, our own success, basically. Our customer base is expanding all the time. Our staff... who are up to date with new computer applications... M: Yes, they're OK for that, but they have to deal with all these new clients. They'll need a wider range of skills than they have at the moment. We could contact the business school. Perhaps they could send us some of their。

九年级英语十月月考试卷第一部分听力（共四大题，满分20分）（I）・录音中有五组对话，听一遍后，选择相符的图片。

（5分）BBBCC(II) •录音中有五组对话及五个问题，听两遍后，选择最佳答案。

(5分)(DI) •录音中有两段对话，听两遍后，选择最佳答案。

(5分) 听第一段对话，回答第11〜13小题。

11 ・ Who are the two speakers?A. Mother and son.B.Teacher and student. 12. How many tests should the boy take before the big exam? A. Two.B. Three.C. Four13. What will the boy do to relax himself?A. Tty to do many things.B. Listen to light music ・C. Make himself busy.听第二段对话，回答第14〜15小题。

14. Why does n't the woma n wan t to go to Shaosha n?A. Because it's not educational.B. Because ifs a little far.C. Because it costs too much.15. Where will the woman decide to travel?A. Shaoshan.B. Hong'an.C. Somewhere else.(IV).录音中有一篇短文，听两遍后，选择最佳答案。

(5分) 16. _____ is very interesting.A. Listening to the radioB. Watching TVC. Reading English17. Many children can see a lot and know many things ________ .A. by listening to the radioB. by listening to the tape6. A. A worker. B. A teacher. C. A doctor.7. A. In a shop.8. A. She was ill. B. In a school.B. She was afraid of math. 9. A. For 6 years. 10. A. Ifs sunny.B. For 9 years. B. It's rainy.C. In a restaurant. C. She stayed up late. C. For 15 years ・C. It's windy.C. Sister and brother.C. by watching TV18. TV can help children open their _______ .A. mindsB. eyesC. both minds and eyes19. Whtching TV too much is ______ for your health.A. badB. goodC. better20. What is the passage about?A. Listening to the radio.B. Watching TV.C. Listening to the tape.第二部分笔试部分(共六大题，满分100分)II •单项选择(15分)( )1. ----- Where ___________ go this summer?----- Id like to go _________ warm.A. would you like to; anywhereB. will you like to; anywhereC. would you like to; somewhereD. will you like to; somewhere( )2.Ill _________ advertisements after school so that we can tell people about the park clean・up.A. put onB. hand inC. put offD. hand out( )3. The young ____ has in vented more than 30 _________ ・A. inventor, inventionsB. inventor, inventorsC. inventions, inventorD. invented , inventor( )4. I'm sorry I took your backpack _____ .A. because mistakeB. with mistakeC. by mistakeD. by mistakes( )5. Can you provide us __________ s ome information ________ the computer?A. for, withB. with, aboutC. about, withD. with, with( )6.The two men walked __________ the forest and got to a small house・A. acrossB. throughC. crossingD. over)7. ----- Do you always spend lots of time _____ playing computer games? ----- No, but I spend much time ________ my homework. A. on; in B. on; onC. in; onD. in; in( )8. I ___ some clothes to charity because they are too small for me ・ A. take after B. hang out C. give away D. put off ()9. I like places _______ the weather is always warm.A. whoB. thatC. whereD. and your homework. You must do it now. C. to doing D. doing ___ c ards with his friends. C.playingD.to playB. his dream comes trueD.his dream to comes true()13.Not only _____ help him with his math, buy you should help himwith his english.A. you shouldB. should you C ・ you will D. will you ()14.Keys _______ used for _______ the doors. A. is, opening B. is, opened C. are, opening D. are, opened()15. ------ My family will visit Paris next month. A.DorVt go there B. Thafs true C. Thafs no thingD. Have a good tripIII.完形填空。

最新实用英语应用文大全应用文信函的格式有三种：Full block form：齐头式（如3.1.1.1中之例） Indented form：内缩式（如3.1.1.2中之例） Mixed form：混合式（如3.1.1.3中之例）大家写英语应用文时，一定要严格对照样文格式，特别是各项内容的位置、标点符号等细节问题。

P463.13.1.1 正式邀请 ( Formal Invitations )正式邀请信一般用于大型的正式活动，例如：参加国际会议、访问考察、合作研究、讲学、留学进修、参展以及大型聚会等。

例如：3. 1. 1.1 邀请参加学术会议 (An Invitation for a Conference)October 24, 1994Dear Professor Qian:I am pleased to inform you that the Culture Regeneration Research Society is organizing an academic exchange conference entitle d “The Conflicts ofCivilization and Cultural China” on 6-7 January 1995 in Vancouver, Canada.You are cordially invited to participate in this important academic event of North America as our guest. Your round trip air ticket, aommodation, and meal expenseswill be subsidized. Should you be interested, please let us know at your earliest convenience.We Look forward to seeing you in this conference, and to having you as an important part of this event.Sincerely, （签名）David Raymond ChairmanOrganizing Committee of the ConferenceEncl. Conference Announcement, Timetable, Member List （注：Encl. 是Enclosed的缩写（随信/函所付的意思））3.1. 1. 2 邀请进展访问 ( An Invitation for a Visit )July 22, 1994Professor Zhao Cheng DirectorPresidents’ OfficeHefei Institute of Economics & TechnologyDear Professor Zhao:I was so happy to meet you recently in Maryland as a member of the Anhui Sister State Committee and to hear about Hefei Institute of Economics & Technology. I would like to learn more about your Institute and how we might be able to cooperate in the future. Could you please send me more information about your interest in business administration, aounting, and other areas that you think we might have in mon? I will then discuss the possibilitiesfor exchanges with the dean of our School of Business & Economics.I hope you had a safe trip home and that you enjoyed your visit to Maryland. Now I hear you will return to the States later this year with the vice-president of your institute. I would be happy again to set up a meeting here at our university and to show you our campus.We look forward to seeing you soon.Sincerely yours, (签名)Simon Fraser DirectorThe International Education Service Maryland State University: Winfred Wright, dean of the School of Business & Economics(注：是Carbon copy（抄送）的缩写)3. 1. 1. 3 邀请进展合作研究 ( An Invitation for a Joint Research )19 October, 1994Chen HuamingInstitute of Mathematics Anhui Normal University Wuhu 241000 ChinaDear Professor Chen:I am pleased to learn that you have the opportunity to spend one year away from your institution to pursue research in atmospheric sciences, and that you would like to spend that year working in my research group at the University of Toronto. I am sure this will be beneficialfor both of us. I am therefore happy to invite you to be a Visiting Professor in our department, for one year, beginning any time in the period 1 September 1995-31 December 1995. I understand that the Chinese governmentwill cover the costs of you living expenses while in Toronto. I am happy to provide office space, aess to puter facilities, and minor research costs (e.g., photocopying, mail). If any joint work arose then I would also cover publication costs and travel to conferences to present the work (this would be discussed on a case basis).I look forward to working with you.Yours faithfully, (签名)Lynn MacDowellAssociate Professor of Physics3.1. 1. 4 邀请参观展览 ( An Invitation for anExhibition )Sept. 5, 1994To Whom It May Concern:As you know, we are going to have an exhibition for scientific and technological achievements of the latest 10 years at Hefei Industrial Exhibition Centre during the period of September 12-27. Please let us know if any person or persons concerned will be able to visit this interesting event. We will make arrangements in advance.We sincerely hope some leaders will e to the exhibition and give some good suggestions.Truly yours， (签名)Zhang MingSecretary of the Organising Committee3. 1. 1. 5邀请参加招待会 ( An Invitation for a Reception )September 20, 1994Dear Dr. Wilson:A grand reception for foreign experts and foreign teachers will be held on National Day,October 1, at three o’clock at the banquet hall, Luyang Hotel. Later we are going to Anhui Theatre to see a performance of acrobatics. We do hope you will be able to e.We expect to see you then.Yours very truly, (签名) Hou JieAnhui Education Commission3. 1. 2 非正式邀请 ( Informal invitations )非正式邀请信一般发给朋友的夫人，信封上的收信人也仅仅是写夫人的姓名，但在信的正文中应专门提及其丈夫的名字，例如：3.1.2.1邀请参加庆祝会 ( An Invitation for aCelebration )July 28, 1992Dear Laura:We are going to have a tea party to celebrate my parents’ fiftieth anniversary of their marriage and certainly we wish you and John would e. It’s next Thursday, August 10th , at six o’clock.We do hope you can make it, as Peter and I areexpecting with great pleasure to see you both.Affectionate1y yours, (签名)Amy Barnard3.1.2.2 邀请赴宴 (An Invitation to Dinner)July 4, 1992Dear Mrs. Jones Nicolson,My husband and I should be very much pleased if you and your daughter would dine with us next Sunday, the eleventh, at six-thirty. I am asking a few other people and I hope we may have some Karaoke after dinner. If Marie would merely consent to bring some video tapes with her, I am sure we would have a most wonderful evening.We do hope you can e and are expecting to see you then.Yours cordially, Linda (签名)3. 1. 2.3 邀请朋友来家小住（An Invitation for a Short Stay at Home）June 12, 1993Dear More:I wonder if you he made any definite plan for the ing Summer Vacation. If not, I wantyou to e and stay with us for a few days. Every member of my family wants to get together with you. I am certain that you will also have a nice vacation in that case. Would it be all right?We cordially hope you will be able to e. With best wishes.Sincerely yours, Mary (签名)3. 1. 2. 4 邀请朋友赴宴并观看演出 ( Inviting Friends to Dinner and to Theatre )April 24Dear Mrs. Hudson:Will you and Mr. Hudson be able to join us and a couple of friends on Saturday evening, October 5th, for dinner? Late we plan to go to the City’s Performance Hall to see a Huangmei opera.Dinner starts at six-thirty to allow plenty of time for the drive into town and arrival before curtain time. We do hope you can e.Sincerely yours,Ma Mingcheng (签名)3.1. 2. 5 女儿充当女主人邀请贵宾 ( Daughter Acting as Hostess to Writean Invitation )May 8Dear M rs’ Byrnes:Father Wishes me to ask you and Mr. Byrnes to dine with us on Friday, May l6th, at 7:00 pm. We do hope you are both able to e. We are looking forward to seeing you again.Affectionately yours, Jean Cleveland (签名)注：按英美习惯，在一个没有母亲的家庭，女儿通常作为女主人向客人发出邀请信，但必须在信中说明是受父亲委托。

出国派遣信英文格式[全文5篇]第一篇：出国派遣信英文格式（请根据样板打印在客人公司抬头纸原件上）Dec 31, 2010Consulate General of Spain in ShanghaiDear Sir or Madam:Herewith we confirm that Mr.Wang Hongjun is the Employee of Kun Shan Chinese Medicine Hospital.He will go to visit Spain from 30 Jan 2010 to 8 Feb : Wang Hongjun Date & Place of Birth: 11 Mar 1971, Jiangsu, ChinaService organization: Kun Shan Chinese Medicine Hospital Title: DoctorPassport: G0*******Current Working Period: 15 YearsSalary(including bonus): RMB3500.00All costs relating to his stay will be borne by himself.Weguarantee that during this trip he will obey laws of your country and be back as scheduled.We will resume his position in our company.It will be grateful if you issue his visa as soon as possible!Best regards,Yours faithfully,Kun Shan Chinese Medicine HospitalLegal Representative:Peng HaigenSignature:英文派遣信样本：兹证明***（姓名）女士自***（时间）起一直在***（公司）工作。

Part Ⅰ Writing (30 minutes)Directions: For this part, you are allowed 30 minutes to write a short essay entitled Who Has the Most Important Influence on the Young. You should write at least 150 words following the outline given below.1. 有些人认为家人对青少年的影响最大。

2.有些人认为朋友对青少年的影响最大。

3.我的看法。

Who Has the Most Important Influence on the YoungPart ⅡReading Comprehension (Skimming and Scanning) (15 minutes)Directions: In this part, you will have 15 minutes to go over the passage quickly and answer the questions on Answer Sheet 1. For questions 1-7, choose the best answer from the four choices marked A), B), C) and D). For questions 8-10, complete the sentences with the information given in the passage.Will Electronic Medical Records Improve Health Care?Electronic health records (EHRs) have received a lot of attention since the Obama administration committed $19 billion in stimulus funds earlier this year to encourage hospitals and health care facilities to digitize patient data and make better use of information technology. The healthcare industry as a whole, however, has been slow to adopt information technology and integrate computer systems, raising the question of whether the push to digitize will result in information that empowers doctors to make better-informed decisions or a morass of disconnected data.The University of Pittsburgh Medical Center (UPMC) knows firsthand how difficult it is to achieve the former, and how easily an EHR plan can fall into the latter. UPMC has spent five years and more than $1 billion on information technology systems to get ahead of the EHR issue. While that is more than five times as much as recent estimates say it should cost a hospital system, UPMC is a mammoth network consisting of 20 hospitals as well as 400 doctors’ offices, outpatient sites and long-term care facilities employing about 50,000 people.UPMC’s early attempts to create a universal EHR system, such as its ambulatory electronic medical records rolled out between 2000 and 2005, were met with resistance as doctors, staff and other users either avoided using the new technology altogether or c lung to individual, disconnected software and systems that UPMC’s IT department had implemented over the years.On the mendAlthough UPMC began digitizing some of its records in 1996, the turning point in its efforts came in 2004 with the rollout of its eRecord system across the entire health care network. eRecord now contains more than 3.6 million electronic patient records, including images and CT scans, clinical laboratory information, radiology data, and a picture archival and communication system that digitizes images and makes them available on PCs. The EHR system has 29,000 users, including more than 5,000 physicians employed by or affiliated with UPMC.If UPMC makes EHR systems look easy, don’t be fooled, cautions UPMC chief medical information officer Dan Martich, who says the health care network’s IT systems require a "huge, ongoing effort" to ensure that those systems can communicate with one another. One of the main reasons is that UPMC, like many other health care organizations, uses a number of different vendors for its medical and IT systems, leaving the integration largely up to the IT staff.Since doctors typically do not want to change the way they work for the sake of a computer system, the success of an EHR program is dictated not only by the presence of the technology but also by how well the doctors are trained on, and use, the technology. Physicians need to see the benefits of using EHR systems both persistently and consistently, says Louis Baverso, chief information officer at UPMC’s Magee-Women’s Hospital. But these benefits might not be obvious at first, he says, adding, "What doctors see in the beginning is that they’re losing their ability to work with paper documents, which has been so valuable to them up until now."Opportunities and costsGiven the lack of EHR adoption throughout the health care world, there are a lot of opportunities to get this right (or wrong). Less than 10 percent of U.S. hospitals have adopted electronic medical records even in the most basic way, according to a study authored by Ashish Jha, associate professor of health policy and management at Harvard School of Public Health. Only 1.5 percent have adopted a comprehensive system of electronic records that includes physicians’ notes and orders and decision support systems that alert doctors of potential drug interactions or other problems that might result from their intended orders.Cost is the primary factor stalling EHR systems, followed by resistance from physicians unwilling to adopt new technologies and a lack of staff with adequate IT expertise, according to Jha. He indicated that a hospital could spend from $20 million to $200 million to implement an electronic record system over several years, depending on the size of the hospital. A typical doctor’s office would cost anestimated $50,000 to outfit with an EHR system.The upside of EHR systems is more difficult to quantify. Although some estimates say that hospitals and doctor’s offices could save as much as $100 million annually by moving to EHRs, the mere act of implementing the technology guarantees neither cost savings nor improvements in care, Jha said during a Harvard School of Public Health community forum on September 17. Another Harvard study of hospital computerization likewise determined that cutting costs and improving care through health IT as it exists today is "wishful thinking". This study was led by David Himmelstein, associate professor at Harvard Medical School.The cost of getting it wrongThe difference between the projected cost savings and the reality of the situation stems from the fact that the EHR technologies implemented to date have not been designed to save money or improve patient care, says Leonard D’Avolio, associate center director of Biomedical Informatics at the Massachusetts Veterans Epidemiology Research and Information Center (MAVERIC). Instead, EHRs are used to document individual p atients’ conditions, pass this information among clinicians treating those patients, justify financial reimbursement and serve as the legal records of events.This is because, if a health care facility has $1 million to spend, its managers are more likely to spend it on an expensive piece of lab equipment than on information technology, D’Avolio says, adding that the investment on lab equipment can be made up by charging patients access to it as a billable service. This is not the case for IT. Also, computers and networks used throughout hospitals and health care facilities are disconnected and often manufactured by different vendors without a standardized way of communicating. "Medical data is difficult to standardize because caring for patients is a complex process," he says. "We need to find some way of reaching across not just departments but entire hospitals. If you can’t measure something, you can’t improve it, and without access to this data, you can’t measure it."To qualify for a piece of the $19 billion being offered through the American Recovery and Reinvestment Act (ARRA), healthcare facilities will have to justify the significance of their IT investments to ensure they are "meaningful users" of EHRs. The Department of Health and Human Services has yet to define what it considers meaningful useAggregating info to create knowledgeIdeally, in addition to providing doctors with basic information about their patients, databases of vital signs, images, laboratory values, medications,diseases, interventions, and patient demographic information could be mined for new knowledge, D’Avolio says. "With just a few of these databases networked together, the power to improve health care increases exponentially," D’Avolio suggested. "All that is missing is the collective realization that better health care requires access to better information—not automation of the status quo." Down the road, the addition of genomic information, environmental factors and family history to these databases will enable clinicians to begin to realize the potential of personalized medicine, he added.1. In America, it is slow to adopt information technology because .A) the funds invested by the government is not enough in the pastB) EHRs have received less attention of the public in the pastC) whether it will be useful to doctors or not is doubtfulD) UPMC knows how difficult it is to digitize the hospital2. The University of Pittsburgh Medical Center (UPMC) .A) is the first medical center to adopt information technologyB) satisfy the requirement of the government on information technologyC) spent less money on information technology than it was estimatedD) attempted to created a universal EHR system, but met some difficulties3. The health care network’s IT systems require a lot of effort to ensure it can communicate with one another mainly because .A) the integration among different system is largely up to the IT staffB) UPMC is like many other health care organizations in the United StatesC) UPMC makes EHR systems look easyD) UMPC began digitizing some of its records in 19964. The success of the EHR program is decided by .A) the fact whether the information technology is available or notB) the fact how well the doctors are trained to use the information technologyC) not only the presence of the technology but the doctor’s training on technologyD) the fact whether physicians can see the benefits of using EHR systems5. The most important reason of most hospitals being reluctant to adopt EHR system is that .A) the cost is too high for the hospital to affordB) physicians are unwilling to adopt itC) there is a lack of staff with adequate IT expertiseD) doctor worry about its negative influence on patients6. According to the study led by David Himmelstein through health IT .A) it is possible to cut the costs of the hospitalB) it is possible to improve the health careC) it ensure neither cost saving nor improvement in careD) it could save as much as $100 million annually7. The hospital’s managers prefer to .A) spend money on an expensive piece of equipment than on information technologyB) charge patients access to the information technology as a billable serviceC) purchase the information technology to improve the health care of the hospitalD) invest more money on the training of the physicians to charge patients more money8. Jha said the mere act of implementing the technology guarantees ______________________.9. D’Avolio says the investment on lab equipment can be made up by_____________________.10. Databases of vital signs, images, laboratory values, medications, diseases, interventions, and patient demographic information could be ____________________.Part Ⅲ Listening Comprehension (35 minutes)Section ADirections: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A), B), C) and D), and decide which is the best answer. Then mark the corresponding letter on Answer Sheet 2 with a single line through the centre.11. A) He doesn’t know the way to the theater.B) He doesn’t usually get up at 7:30.C) He wants to leave the theater before the drama is over.D) He wants to go early to avoid a traffic jam.12. A) She got a weekend job at the beach.B) She often goes to the beach.C) She misses the trips to the beach she used to take.D) Her home is near the beach.13. A) He will make a reservation at the restaurant.B) The woman should ask her parents for a suggestion.C) The woman should decide where to eat Saturday.D) He already has plans for Saturday night.14. A) He doubts the woman will like the novel.B) He’ll lend the woman the novel after he has read it.C) He enjoyed reading the novel.D) He hasn’t started reading the novel yet.15. A) The doctor’s office will be closed tomorrow.B) The doctor’s schedule is filled tomorrow.C) The doctor has stopped seeing new patients.D) The doctor can see the man tomorrow.16. A) She was sorry the man couldn’t finish his laundry.B) She saw the man run out.C) She thought the man’s laundry was done badly.D) She thought the man’s lawn was too dry.17. A) His coach didn’t help him enough.B) He had no chance of winning.C) His coach didn’t listen to him.D) He didn’t follow his coach’s advice.18. A) She grades papers very quickly.B) She isn’t teaching this semester.C) She didn’t require any papers last semester.D) She was more flexible last semester.Questions 19 to 21 are based on the conversation you have just heard.19. A) Father and daughter.B) Colleagues.C) Friends.D) Husband and wife.20. A) They are discussing whether they should go for a holiday.B) They are discussing where they should go for the holiday.C) They are discussing how they could save enough money for the holiday.D) They are discussing how they could pay for their house and the furniture.21. A) Sheffield.B) Hawaii.C) Wales or Scotland.D) Florida.Questions 22 to 25 are based on the conversation you have just heard.22. A) In a skating rink.B) On a bike path.C) On the campus sidewalks.D) In the street.23. A) He has trouble stopping.B) There are too many rocks.C) Going uphill is difficult.D) There are too many curves.24. A) Pull him up the hills.B) Catch him if he starts to fail.C) Find some skates for him.D) Teach him how to stop on skates.25. A) Look for the man’s skates.B) Have a meal.C) Look for something to drink.D) Start skating on the path.Section BDirections: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A), B), C) and D). Then mark the corresponding letter on Answer Sheet 2 with a single line through the centre.Passage OneQuestions 26 to 28 are based on the passage you have just heard.26. A) The beef is lost.B) Something is not as good as described.C) The beef is not as good as it is said to be.D) The food has turned bad.27. A) Because they are made from beef.B) Because they are cheaper than any other kind of food.C) Because they are served quickly and at a low price.D) Because hamburger is the only fast food in America.28. A) Because hamburgers are good to eat.B) Because they are easy to make.C) Because they could sell hamburgers throughout the country.D) Because they thought they could make large profit.Passage TwoQuestions 29 to 31 are based on the passage you have just heard.29. A) They often take place in her major industries.B) British trade unions are more powerful.C) There are more trade union members in Britain.D) Britain loses more working days through strikes every year.30. A) Such strikes are against the British law.B) Such strikes are unpredictable.C) Such strikes involve workers from different trades.D) Such strikes occur frequently these days.31. A) Trade unions in Britain are becoming more popular.B) Most strikes in Britain are against the British law.C) Unofficial strikes in Britain are easier to deal with now.D) Employer-worker relations in Britain have become tenser. Passage ThreeQuestions 32 to 35 are based on the passage you have just heard.32. A) Education.B) Wealth.C) Diligence.D) Political status.33. A) The change of the nature of occupations.B) The decrease of social wealth.C) The change of educational degree.D) The increase of job opportunities.34. A) Farmers.B) Politicians.C) Manual workers..D) Clerks.35. A) White-collar workers.B) Farm workers.C) Blue-collar workers.D) Not mentioned.Section CDirections: In this section, you will hear a passage three times. When the passage is read for the first time, you should listen carefully for its general idea. When the passage is read for the second time, you are required to fill in the blanks numbered from 36 to 43 with the exact words you have just heard. For blanks numbered from 44 to 46 you are required to fill in the missing information. For these blanks, you can either use the exact words you have just heard or write down the main points in your own words. Finally, when the passage is read for the third time, you should check what you have written.Daily newspaper has an editorial page. Here opinion is expressed on events and 36 in the news. But editorial judgment is so persuasively 37 that many people accept these opinions as facts. Good journalists 38 a code of ethics which 39 between news and editorial opinion. This code holds that in an editorial 40 the publisher is entitled to 41 any cause he chooses. It is understood that there he is speaking as a partisan and may express any view he 42 . Because a modern newspaper is so expensive to produce and so 43 to establish, newspapers have increasingly become big business organizations. Although there are exceptions, 44 _________________.In the news columns, however, the complete and unbiased facts should be reported. The better metropolitan newspapers and 45 _____________. But the less ethical publications 46 _______________.Part Ⅳ Reading Comprehension (Reading in Depth) (25 minutes)Section ADirections: In this section, there is a short passage with 5 questions or incomplete statements. Read the passage carefully. Then answer the questions or complete the statements in the fewest possible words. Please write your answers on Answer Sheet 2.Questions 47 to 51 are based on the following passage.Currently, there are an increasing number of new types of small advertisement becoming increasingly common in newspaper classified columns. It is sometimes placed among "situations vacant", although it does not offer anyone a job, and sometimes it appears among "situations wanted", although it is not placed by someone looking for a job, either. What it does is to offer help in applying for a job."Contact us before writing your application", or "Make use of our long experience in preparing your curriculum vitae or job history", is how it is usually expressed. The growth and apparent success of such a specialized service is, of course, a reflection on the current high levels of unemployment. It is also an indication of the growing importance of the curriculum vitae (or job history), with the suggestion that it may now qualify as an art form in its own right.There was a time when job seekers simply wrote letters of application. "Just put down your name, address, age and whether you have passed any exams", was about the average level of advice offered to young people applying for their first jobs when I left school. The letter was really just for openers, it was explained, everything else could and should be saved for the interview. And in those days of full employment the technique worked. The letter proved that you could write and were available for work. Your eager face and intelligent replies did the rest.Later, as you moved up the ladder, something slightly more sophisticated was called for. The advice then was to put something in the letter which would distinguish you from the rest. It might be the aggressive approach. "Your search is over. I am the person you are looking for", was a widely used trick that occasionally succeeded. Or it might be some special feature specially designed for the job interview.There is no doubt, however, that it is the increasing number of applicants with university education at all points in the process of engaging staff that has led to the greater importance of the curriculum vitae.47. There are an increasing number of new types of small advertisement in newspaper columns ______.48. Nowadays a demand for this specialized type of service has been created because ______.49. In the past it was expected that first job hunters would ______.50. Later, as one went on to apply for more important jobs, one was advised to include ______ in the letter.51. The curriculum vitae has become such an important document because ______.Section BDirections: 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 and mark the corresponding letter on Answer Sheet 2 with a single line through the centre.Passage OneQuestions 52 to 56 are based on the following passage.Computers are now employed in an increasing number of fields in our daily life. Computers have been taught to play not only checkers, but also championship chess, which is a fairly accurate yardstick for measuring the computer’s progress in the ability to learn from experience.Because the game requires logical reasoning, chess would seem to be perfectly suited to the computer. All a programmer has to do is to give the computer a program evaluating the consequences of every possible response to every possible move, and the computer will win every time. In theory this is a sensible approach; in practice it is impossible. Today, a powerful computer can analyze 40,000 moves a second. That is an impressive speed. But there are an astronomical number of possible moves in chess—literally trillions. Even if such a program were written (and in theory it could be, given enough people and enough time), there is no computer capable of holding that much data.Therefore, if the computer is to compete at championship levels, it must be programmed to function with less than complete data. It must be able to learn from experience, to modify its own program, to deal with a relatively unstructured situation—in a word, to "think" for itself. In fact, this can be done. Chess-playing computers have yet to defeat world champion chess players, but several have beaten human players of only slightly lower ranks. The computers have had programs to carrythem through the early, mechanical stages of their chess games. But they have gone on from there to reason and learn, and sometimes to win the game.There are other proofs that computers can be programmed to learn, but this example is sufficient to demonstrate the point. Granted, winning a game of chess is not an earthshaking event even when a computer does it. But there are many serious human problems, which can be fruitfully approached as games. The Defense Department uses computers to play war games and work out strategies for dealing with international tensions. Other problems—international and interpersonal relations, ecology and economics, and the ever-increasing threat of world famine can perhaps be solved by the joint efforts of human beings and truly intelligent computers.52. According to the passage, computers cannot be used to ______.A) solve the threat of world famineB) ease international tensionC) defeat world champion chess playerD) work out solutions to the industrial problems53. In the author’s opinion, ______.A) playing chess shows computer’s program has been developed into a new stageB) it is practically possible now that computer can win every chess game nowC) computers even with less than complete data can be programmed to defeat the world champion chess playerD) computers can be programmed to play and reason but not learn54. The author’s attitude toward the future use of computer is ______.A) negativeB) positiveC) indifferentD) critical55. In order to "think", computer should ______.A) be programmed to have more than enough dataB) learn from the experience and to reasonC) deal with all the unstructured situationD) predicate every move in the chess56. Today, the chess-playing computer can be programmed to ______.A) have trillions of responses in a second to each possible move and win the gameB) store complete data and beat the best playersC) learn from chess-playing in the early stage and go on to win the gameD) predicate every possible move but may fail to give the right response each timePassage TwoQuestions 57 to 61 are based on the following passage.Large animals that inhabit the desert have evolved a number of adaptations for reducing the effects of extreme heat. One adaptation is to be light in color, and to reflect rather than absorb the sun’s rays. Desert mammals also depart from the normal mammalian practice of maintaining a constant body temperature. Instead of trying to keep down the body temperature deep inside the body, which would involve the expenditure of water and energy, desert mammals allow their temperatures to rise to what would normally be fever height, and temperatures as high as 46 degrees Celsius have been measured in Grant’s gazelles. The overheated body then cools down during the cold desert night, and indeed the temperature may fall unusually low by dawn, as low as 34 degrees Celsius in the camel. This is an advantage since the heat of the first few hours of daylight is absorbed in warming up the body, and an excessive buildup of heat does not begin until well into the day.Another strategy of large desert animals is to tolerate the loss of body water to a point that would be fatal for non-adapted animals. The camel can lose up to 30 percent of its body weight as water without harm to itself, whereas human beings die after losing only 12 to 13 percent of their body weight. An equally important adaptation is the ability to replenish this water loss at one drink. Desertanimals can drink huge volumes in a short time, and camels have been known to imbibe (吸收) over 100 liters in a few minutes. A very dehydrated person, on the other hand, cannot drink enough water to rehydrate at one session, because the human stomach is not sufficiently big and because a too rapid dilution of the body fluids causes death from water intoxication. The tolerance of water loss is of obvious advantage in the desert, as animals do not have to remain near a water hole but can obtain food from grazing sparse pastures. Desert-adapted mammals have the further ability to feed normally when extremely dehydrated. It is a common experience in people that appetite is lost even under conditions of moderate thirst.57. What is the passage mainly about?A) Animals developed different strategies to survive.B) Large animals can take strategies to reduce the effect of extreme heat.C) Animals can tolerate the loss of body water.D) A very dehydrated person can drink enough water to rehydrate.58. Why light in color is important to large animals in deserts?A) It helped them maintain a constant normal body temperature.B) It reflects rather than absorbs the sun-light.C) It helps them see their peers at night.D) It helps them keep cool during the night.59. What will be fatal to non-adapted animals?A) Keeping a normal body temperature.B) Drinking polluted water.C) Drinking huge volumes of water in a short time.D) Feeding when dehydrated.60. What does the author imply about desert-adapted mammals?A) They do not need to eat much food.。

REVENUE REVISITEDIn line with ACCA’s established rule, accounting standards issued by 1 September in a given year are examinable from 1 September in the following year, so IFRS 15 will be examinable in F7 from the September 2015 session.This article considers the application of IFRS 15, Revenue from Contracts with Customers using the five-step model. The new standard introduces some significant changes so you should ensure that you have the latest editions of all study materials.Historically, there has been a significant divergence in practice over the recognition of revenue, mainly because International Financial Reporting Standards (IFRS) have contained limited guidance in certain areas. The original standard, IAS 18, Revenue, was issued in 1982 with a significant revision in 1993, however, IAS 18 was not fit for purpose in today’s corporate world as the guidance available was difficult to apply to many transactions. The result was that some companies applied US GAAP when it suited their needs.Users often found it difficult to understand the judgments and estimates made by an entity in recognising revenue, partly because of the ‘boilerplate’ nature of the disclosures. As a result of the varying recognition practices, the nature and extent of the impact of the new standard will vary between entities and industries. For many transactions, such as those in retail, the new standard will have little effect but there could be significant change to current practice in accounting for long-term and multiple-element contracts.IFRS 15 replaces the following standards and interpretations:IAS 11, Construction ContractsIAS 18, RevenueIFRIC 13, Customer Loyalty ProgrammesIFRIC 15, Agreements for the Construction of Real EstateIFRIC 18, Transfer of Assets from CustomersSIC-31, Revenue – Barter Transactions Involving Advertising ServicesOne effect of this for the ACCA exams is that construction contracts are no longer an excluded topic in P2.The core principle of IFRS 15 is that an entity shall recognise revenue from the transfer of promised good or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The standard introduces a five-step model for the recognition of revenue.The five-step model applies to revenue earned from a contract with a customer with limited exceptions, regardless of the type of revenue transaction or the industry.Step one in the five-step model requires the identification of the contract with the customer. Contracts may be in different forms (written, verbal or implied), but must be enforceable, have commercial substance and be approved by the parties to the contract. The model applies once the payment terms for the goods or services are identified and it is probable that the entity will collect the consideration. Each party’s rights in relation to the goods or services have to be capable of identification. If a contract with a customer does not meet these criteria, the entity can continually reassess the contract to determine whether it subsequently meets the criteria.Two or more contracts that are entered into around the same time with the same customer may be combined and accounted for as a single contract, if they meet the specified criteria. The standard provides detailed requirements for contract modifications. A modification may be accounted for as a separate contract or as a modification of the original contract, depending upon the circumstances of the case.Step two requires the identification of the separate performance obligations in the contract. This is often referred to as ‘unbundling’, and is done at the beginning of a contract. The key factor in identifying a separate performance obligation is the distinctiveness of the good or service, or a bundle of goods or services. A good or service is distinct if the customer can benefit from the good or service on its own or together with other readily available resources and it is separately identifiable from other elements of the contract.IFRS 15 requires that a series of distinct goods or services that are substantially the same with the same pattern of transfer, to be regarded as a single performance obligation. A good or service which has been delivered may not be distinct if it cannot be used without another good or service that has not yet been delivered. Similarly, goods or services that are not distinct should be combined with other goods or services until the entity identifies a bundle of goods or services that is distinct. IFRS 15 provides indicators rather than criteria to determine when a good or service is distinct within the context of the contract. This allows management to apply judgment to determine the separate performance obligations that best reflect the economic substance of a transaction.Step three requires the entity to determine the transaction price, which is the amount of consideration that an entity expects to be entitled to in exchange for the promised goods or services. This amount excludes amounts collected on behalf of a third party –for example, government taxes. An entity must determine the amount of consideration to which it expects to be entitled in order to recognise revenue.Additionally, an entity should estimate the transaction price, taking into account non-cash consideration, consideration payable to the customer and the time value of money if a significant financing component is present. The latter is not required if the time period between the transfer of goods or services and payment is less than one year. In some cases, it will be clear that a significant financing component exists due to the terms of the arrangement.In other cases, it could be difficult to determine whether a significant financing component exists.This is likely to be the case where there are long-term arrangements with multiple performance obligations such that goods or services are delivered and cash payments received throughout the arrangement. For example, if an advance payment is required for business purposes to obtain a longer-term contract, then the entity may conclude that a significant financing obligation does not exist.If an entity anticipates that it may ultimately accept an amount lower than that initially promised in the contract due to, for example, past experience of discounts given, then revenue would be estimated at the lower amount with the collectability of that lower amount being assessed. Subsequently, if revenue already recognised is not collectable, impairment losses should be taken to profit or loss.Step four requires the allocation of the transaction price to the separate performance obligations. The allocation is based on the relative standalone selling prices of the goods or services promised and is made at the inception of the contract. It is not adjusted to reflect subsequent changes in the standalone selling prices of those goods or services.The best evidence of standalone selling price is the observable price of a good or service when the entity sells that good or service separately. If that is not available, an estimate is made by using an approach that maximises the use of observable inputs – for example, expected cost plus an appropriate margin or the assessment of market prices for similar goods or services adjusted for entity-specific costs and margins or in limited circumstances a residual approach. The residual approach is different from the residual method that is used currently by some entities, such as software companies.When a contract contains more than one distinct performance obligation, an entity should allocate the transaction price to each distinct performance obligation on the basis of the standalone selling price.This will be a major practical issue as it may require a separate calculation and allocation exercise to be performed for each contract. For example, a mobile telephone contract typically bundles together the handset and network connection and IFRS 15 will require their separation.Step five requires revenue to be recognised as each performance obligation is satisfied. This differs from IAS 18 where, for example, revenue in respect of goods is recognised when the significant risks and rewards of ownership of the goods are transferred to the customer. An entity satisfies a performance obligation by transferring control of a promised good or service to the customer, which could occur over time or at a point in time. The definition of control includes the ability to prevent others from directing the use of and obtaining the benefits from the asset. A performance obligation is satisfied at a point in time unless it meets one of the following criteria, in which case, it is deemed to be satisfied over time:The customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs.The entity’s performance creates or enhances an asset that the customer controls as the asset is created or enhanced.The entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date.Revenue is recognised in line with the pattern of transfer. Whether an entity recognises revenue over the period during which it manufactures a product or on delivery to the customer will depend on the specific terms of the contract.If an entity does not satisfy its performance obligation over time, it satisfies it at a point in time and revenue will be recognised when control is passed at that point in time. Factors that may indicate the passing of control include the present right to payment for the asset or the customer has legal title to the asset or the entity has transferred physical possession of the asset.As a consequence of the above, the timing of revenue recognition may change for some point-in-time transactions when the new standard is adopted.In addition to the five-step model, IFRS 15 sets out how to account for the incremental costs of obtaining a contract and the costs directly related to fulfilling a contract and provides guidance to assist entities in applying the model to licences, warranties, rights of return, principal-versus-agent considerations, options for additional goods or services and breakage.IFRS 15 is a significant change from IAS 18 and even though it provides more detailed application guidance, judgment will be required in applying it because the use of estimates is more prevalent.For exam purposes, you should focus on understanding the principles of the five-step model so that you can apply them to practical questions.Written by a member of the P2 examining team。

外企辞职信范文英文5篇辞职信是个人离开原来的工作岗位时向单位领导或上级组织提请批准的一种申请书。

在外企工作，想要辞职的话，需要写英文辞职信，那么你知道英文的辞职信该怎么写吗?下面是小编为大家精心整理的外企辞职信范文英文5篇，希望对大家有所帮助。

外企辞职信范文英文1To the Apple Board of Directors and the Apple Community:I have always said if there ever came a day when I could no longer meet my duties and e_pectations as Apple's CEO, I would be the first to let you know. Unfortunately, that day has come.I hereby resign as CEO of Apple. I would like to serve, if the Board sees fit, as Chairman of the Board, director and Apple employee.As far as my successor goes, I strongly recommend that we e_ecute our succession plan and name Tim Cook as CEO of Apple.I believe Apple's brightest and most innovative days are ahead of it. And I look forward to watching and contributing to its success in a new role.I have made some of the best friends of my life at Apple, and I thank you all for the many years of being able to work alongside you.Steve外企辞职信范文英文2To: all yahoosFr: JerrySubject: updateyahoosI wanted to address all of you on the news we’ve just announced. The board of directors and I have agreed to initiatea succession process for the ceo role of yahoo!. Roy Bostock, our chairman of the board, is leading the effort to identify and assess potential candidates for consideration by the full board. The board will be evaluating and considering both internal and e_ternal candidates and has retained heidrick and struggles to help in this effort.I will be participating in the search for my successor, and I will continue as ceo until the board selects a new ceo. Once a successor is named, I will return to my previous role as chief yahoo and continue to serve as a director on the board.Last june, I accepted the board’s request that I assume the ceo role to restructure and reposition the company as a whole in order to more effectively meet the fast-changing needs of both users and partners. Since taking on the ceo role, I have had an ongoing dialogue with the board about succession timing. Thanks in large measure to your tireless efforts, we have created a more open, competitive yahoo! and we believe the time is now right to transition to a new ceo who can take the company to the ne_t level.Despite the e_ternal environment we face, the fact remains that yahoo! is now a significantly different company that is stronger in many ways than it was just 18 months ago. This only makes it all the more essential that we manage this opportunity to leverage the progress up to this point as effectively as possible.I strongly believe that having transformed our platform and better aligned costs and revenues, we have a unique window for the right ceo to take ownership over the ne_t wave of mission-critical decisions facing the company.All of you know that I have always, and will always bleed purple. I will always do what I think is right for this great company.While this step will be an adjustment for all of us, I know it’s the right one. I look forward to updating you on this process as soon as the board has developments to share, and will continue to do everything i can to make yahoo! fulfill its full potential.Thank you,Jerry外企辞职信范文英文3dear all friends,i would like to take a moment to let you know that i am leaving ___(公司名) and tomorrow will be my last working day. the past four years have been the most remarkable and rewarding time in my working career. the privilege to work with you is a gift that i will always treasure and one which i never took lightly. and your support in believing in me and what we could accomplish together will never be forgotten. thank you all for the support, guidance and encouragement you have provided me in the past. thank you all for enriching my life and for letting me be a part of this wonderful family. please keep in touch. i can be reached at my personal email address or via my mobile phone +86 1350_______. thanks again for everything.yours truly, jiawei外企辞职信范文英文4Dear Mr.Please accept my resignation as associate chemist at the GERT Institute. I plan to leave my job here on September 30, 19–, taking a few days of annual leave just prior to that effective date. As you know, my primary interest has been in the oil and gas industry. Therefore, I’ve accepted a position with Fury Refining, Inc., that sho uld put me back in touch with my “first love.” Although I’m eager to accept the challenges in this newposition, I regret leaving the institute. You and the organization as a whole have treated me very well over the past three years. I won’t forget the friendship and professional growth I’ve e_perienced as an employee here. Best wishes to all of you for years of e_pansion here.Sincerely,外企辞职信范文英文5DearAfter months of reviewing the outlook for the company in the wake of this economic downturn, I see no other alternative than to resign my position as chief financial officer with HHH (company). Needleto say, after 12 years of service, this decision was not an easy one. Please make my resignation effective January 31, which is the end of my scheduled vacation. I will turn over all company books and settle my accounts prior to that date.I look back on the e_perience gained and the friends made with much regard. My association with HHH has been a valued part of my life. Good luck to you in the years to come.Sincerely,。

中南林2020级PM第二周作业C4-542.Examiner’s report March/June 2021A manufacturing company uses machine C, which is operational for five hours a day to manufacture four products: W, X, Y and Z. Factory costs are $150,000 per day. The company uses throughput accounting and its objective is to maximise profits. Information relating to these products is as follows:Product Production rate per machine hour （units） Selling price per unit （$） Material cost per unit （$） Conversion cost per unit （$）W 200 350 120 40X 500 190 95 25Y 400 270 160 20Z 350 215 75 35If the company is not able to increase the availability of machine C's operational hours, what is the production ranking of product Y? [单选题] *A FirstB SecondC ThirdD Forth(正确答案)答案解析：The correct answer is D Forth As the products are all produced in the same factory the cost per machine hour will be the same across all the products so they can be ranked on their throughput return per machine hour （otherwise they should be ranked ion their throughput accounting ratio）.The products would be ranked in order: Z, X, W and Y. Product Y would be ranked forth （last）.43.Examiner’s report June 2017. Which of the following statements is NOT consistent with the theory of constraints? [单选题] *A There is no inventory of work in progress or finished good held(正确答案)B Raw materials are converted into sales as quickly as possibleC Operations prior to the bottleneck operate at the same level as the bottleneckD Conversion costs and investment costs are kept to a minimum答案解析： Holding no inventory of work in progress or finished goods is NOT consistent with the theory of constraints as the theory of constraints specifies that a small amount of buffer inventory should be maintained prior to the bottleneck activity so that the bottleneck never has to be slowed down or delayed. The other three statements are all consistent with the theory of constraints.44.Examiner’s report September 2016. A manufacturing company uses three processes to make its two products, X and Y. The time available on the three processes is reduced because of the need for preventative maintenance and rest breaks. ……Which of the following will improve throughput? [单选题] *A Increasing the efficiency of the maintenance routine for Process 2(正确答案)B Increasing the demand for both productsC Reducing the time taken for rest breaks on Process 3D Reducing the time product X requires for Process 1答案解析：This question tested candidates’ knowledge of throughput accounting, and specifically how throughput can be improved. It is also a good example of a question where it’s important not to rush – all of the possible answers could improve throughput, depending on what our bottleneck （limiting factor） is – Process 1,2 or 3. If none of the processes are limited, then increasing demand would improve throughput.Once we have realised this, we need to find out which （if any） process is limiting us. This is a common calculation in F5 but worth going over. We need to calculate, for each process, how many hours are required to meet maximum demand – 10 units of X and 16 of Y:As the table shows, Process 2 is the bottleneck – we cannot produce 10 units of X and 16 of Y in the 22 hours available. Therefore increasing the efficiency of the maintenance routine will increase the amount of units we can produce, and therefore improve throughput. Any of the other options will mean we are still limited by Process 2, and therefore will have no effect.45.Past year paper December 2016.A company decides which of three mutually exclusive products to make in its factory on the basis of maximizing the company's throughput accounting ratio.……Which of the following actions would improve the company's existing throughput accounting ratio? [单选题] *A Increase the selling price of product Z by 10%(正确答案)B Increase the selling price of product Y by 10%C Reduce the material cost of product Z by 5%D Reduce the material cost of product Y by 5%答案解析：As all three products are mutually exclusive the company would choose to make X as it has the highest throughput return per hour of $2.Of the four possible options only increasing the selling price of product Z by 10% would give a higher throughput return per hour of $2.40.46.Specimen exam September 2016.A company manufactures a product which requires four hours per unit of machine time. Machine time is a bottleneck resource as there are only ten machines which are available for 12 hours per day, five days per week. The product has a selling price of $130 per unit, direct material costs of $50 per unit, labour costs of $40 per unit and factory overhead costs of $20 per unit. These costs are based on weekly production and sales of 150 units.What is the throughput accounting ratio? [单选题] *A 1·33(正确答案)B 2·00C 0·75D 0·31答案解析：Return per factory hour = （$130 – $50）/4 hours = $20Factory costs per hour = （$20 + $40）/4 = $15TPAR = $20/$15 = 1·3347.Past year paper June 2015.X Co uses a throughput accounting system. Details of product A, per unit, are as follows:……What is the return per hour for product A? [单选题] *A $40B $2,400(正确答案)C $30D $1,800答案解析：$320 – $80/（6/60） = $2,40048.Past year paper June 2015.The following statements have been made in relation to the concepts outlined in throughput accounting:（i） Inventory levels should be kept to a minimum.（ii） All machines within a factory should be 100% efficient, with no idle timeWhich of the above statements is/are correct? [单选题] *A （i） only(正确答案)B （ii） onlyC Both （i） and （ii）D Neither （i） nor （ii）答案解析：The first statement is correct as throughput accounting discourages production for inventory purposes and is often used in a just in time environment. The second statement is incorrect as in throughput accounting it is the bottleneck resource which should be 100% efficient which actually may mean unused capacity elsewhere. 49.On Monday, in addition to the baking ovens, Sweet Treats Bakery has the following process resources available:……Which of the three processes, if any, is a bottleneck activity? [单选题] *A WeighingB Mixing(正确答案)C BakingD There is no bottleneck答案解析：The bottleneck is the mixing process as 188 minutes are required to meet maximum demand but there are only 180 minutes available.Note: Four batches of brownies need to be made in order to have sufficient cakes to meet maximum demand as the cakes must be made in their batch sizes.50.On Wednesday, the mixing process is identified as the bottleneck process. On this day, only 120 minutes in the mixing process are available.Assuming that Sweet Treats Bakery wants to maximise profit, what is the optimal production plan for Wednesday? [单选题] *A 80 brownies, 30 muffins and 100 cupcakes(正确答案)B 0 brownies, 90 muffins and 100 cupcakesC 120 brownies, 0 muffins and 100 cupcakesD 40 brownies, 60 muffins and 100 cupcakes51.Sweet Treats Bakery has done a detailed review of its products, costs and processes.Which TWO of the following statements will improve the throughput accounting ratio? *A The cafe customer wants to negotiate a loyalty discountB A bulk discount on flour and sugar is available from suppliers(正确答案)C There is additional demand for the cupcakes in the marketD The rent of the premises has been reduced for the next year(正确答案)答案解析：Reduction in rent and discounts on materials will reduce costs and will improve the TPAR.Giving a customer a loyalty discount will reduce sales revenue and as a result the TPAR. Demand for cupcakes can increase but it will not impact the TPAR as demand is not the restriction.52.On Friday, due to a local food festival at the weekend, Sweet Treats Bakery is considering increasing its production of cupcakes. These cupcakes can be sold at the festival at the existing selling price.The company has unlimited capacity for weighing and mixing on Friday but its existing three ovens are already fully utilised, therefore in order to supply cupcakes to the festival, Sweet Treats Bakery will need to hire another identical oven at a cost of $45 for the day.How much will profit increase by if the company hires the new oven and produces as many cupcakes as possible? [单选题] *A $50.00B $140.00C $95.00(正确答案)D $31.00答案解析：Each oven has a capacity of eight hours and each cupcake batch takes two hours so four extra batches can be made.Extra throughput = four batches x $35 = $140.Less the hire costs will result in an additional profit of $9553.In a previous week, the weighing process was the bottleneck and the resulting throughput accounting ratio （TPAR） for the bakery was 1.45.Which of the following statements about the TPAR for the previous week are true?（1）The bakery’s operating costs exceeded the total throughput contribution generated from its three products.（2）Less idle time in the mixing department would have improved the TPAR.（3）Improved efficiency during the weighing process would have improved the TPAR. [单选题] *A 1 and 2B 3 only(正确答案)C 2 and 3D 1 only答案解析：As the TPAR exceeds 1 then the throughput contribution exceeds operating costs so Statement 1 is false.Less idle time on a non-bottleneck process would notimprove the TPAR so Statement 2 is false.Improving efficiency during the weighing process would improve the TPAR as any actions to improve throughput on a bottleneck will improve the TPAR so Statement 3 is true.54.What is the annual capacity of the bottleneck activity? [单选题] *A 2,400 1,600B 4,800 4,800C 7,200 4,800(正确答案)D 9,600 9,600答案解析：Total salon hours = 8 x 6 x 50 = 2,400 each year.There are three senior stylists, therefore total hours available = 7,200.Based on the time taken for each activity, they can perform 7,200 cuts （7,200 hours/1 hour per cut） or 4,800 treatments （7,200 hours/1·5 hours per treatment）.55.The salon has calculated the cost per hour to be $42·56.What is the throughput accounting ratio （TPAR） for both services? [单选题] *A 1·37 1·58(正确答案)B 1·41 2·38C 1·37 1·61D 1·41 2·41答案解析：CutsReturn per hour = （Selling price – materials）/time taken on the bottleneck = （60 – 1·50）/1 = 58·50TPAR = Return per hour/cost per hour =58·50/42·56 = 1·37 （to two decimal places）TreatmentsReturn per hour = （Selling price – materials）/time taken on the bottleneck = （110 – 8·90）/1·5 = 67·40TPAR = Return per hour/cost per hour = 67·40/42·56 = 1·58 （to two decimal places）56.Which of the following activities could the salon use to improve the TPAR?（1）Increase the time spent by the bottleneck activity on each service. （2） Identify ways to reduce the material costs for the services. （3） Increase the level of inventory to prevent stock-outs.（4） Increase the productivity of the stage prior to the bottleneck. （5）Improve the control of the salon’s total operating expenses. （6） Apply an increase to the selling price of the services. [单选题] *A （1）, （2） and （4）C （2）, （5） and （6）(正确答案)D （1）, （4） and （6）答案解析：The factors which are included in the TPAR are selling price, material costs, operating expenses and bottleneck time. Increasing the selling price and reducing costs will improve the TPAR.Increasing the time which each service takes on the bottleneck （the senior stylists’ time） will only reduce the number of services they can provide, so this will not improve throughput.Throughput accounting does not advocate the buildingof inventory as it is often used in a just-in-time environment and there is no point increasing the activity prior to the bottleneck as it will just create a build-up of work-in-progress. Neither of these will improve the rate of throughput through the process.57.What would be the effect on the bottleneck if the salon employed another senior stylist? [单选题] *A The senior stylists’ time will be a bottleneck for cuts onlyB The senior stylists’ time will be a bottleneck for treatments only(正确答案)C The senior stylists’ time will remain the bottleneck for both cuts and treatmentsD There will no longer be a bottleneck答案解析：The existing capacity for each activity is: Cut TreatmentAssistants 48,000 16,000Senior stylists 7,200 4,800Junior stylists 8,000 9,600If another senior stylist is employed, this will mean that their available hours will be （4 x 2,400） = 9,600.Thiswill give them capacity to now do 9,600 cuts （9,600 hours/1 hour per cut） and 6,400 treatments （9,600 hours/1·5 hours per treatment）.As a result, the senior stylists willstill be the bottleneck activity for treatments but for cuts the bottleneck will now be the junior stylists as they can only do 8,000 cuts compared to the senior stylists of 9,600. 58.Which of the following statements regarding the theory of constraints are correct?（1）It focuses on identifying stages of congestion in a process when production arrivesmore quickly than the next stage can handle.（2）It is based on the concept that organisations manage three key factors – throughput, operating expenses and inventory.（3）It uses a sequence of focusing steps to overcome a single bottleneck, at which point the improvement process is complete.（4）It can be applied to the management of all limiting factors, both internal and external, which can affect an organisation. [单选题] *A （1） and （2） only(正确答案)C （2）, （3） and （4）D （1）, （3） and （4）答案解析：The theory of constraints is focused on identifying restrictions in a process and how to manage that restriction （commonly termed a bottleneck）.It is based on the concept of managing throughput, operating expenses and inventory.It does use a series of focusing steps but it is not complete once the bottleneck has been overcome. In fact it is an ongoing process of improvement, as once the bottleneck has been elevated it is probable that another bottleneck will appear and the process willcontinue. It cannot be applied to all limiting factors as some, particularly those external to the organisation, may be out of the organisation’s control.59.Examiner’s report Sept/Dec 2021.A company's actual production figures for a batch of products are as follows: kg $Material 2,000 10,000Labour and overhead 26,000 2,000 36,000Normal loss 10% -200 1,800 36,000Abnormal loss -100 -2,000Good output 1,700 34,000In terms of environmental cost categorisations, how would the normal and abnormal losses be described? [单选题] *A Normal loss = Potentially hidden costs Abnormal loss = Conventional costs(正确答案)B Normal loss = Potentially hidden costs Abnormal loss = Contingent costsC Normal loss = Conventional costs Abnormal loss = Contingent costsD Normal loss = Conventional costs Abnormal loss = Contingent costs答案解析：The correct answer is A Normal loss = Potentially hidden costs, Abnormal loss = Conventional costs Performance management candidates should be aware that there are different environmental cost categorisations. One set of definitions provided by the US Environmental Protection Agency made a distinction depending on how an organisation intended to use the information. They identified four types of costs: conventional costs: raw material and energy costs having environmental relevance potentially hidden costs: costs captured by accounting systems but then losing their identity in ‘general overheads’contingent costs: costs to be incurred at a future date –for example, clean-up costs image and relationship costs: costs that, by their nature, are intangible, for example, the costs of preparing environmental reports. In this example, normal loss costs are spread over good units of production thus losing their identity and being lost and potentially hidden. Abnormal losses are reported separately in results so are like conventional costs of material, energy etc. The numbers given in the question are for illustration only and are not required to answer the question.60.Examiner’s report December 2020.Which TWO of the following activities are environmental INTERNAL failure costs? A Quality control inspections to monitorpollution levels in water leaving a production process B Water purification treatment to clean waste water before it leaves the factory C Fitting of carbon filters to machine processes to reduce carbon emissions D Power usage measuring system to monitor energy consumption within the factory E Payment of fines for breaching environmental regulations in the industry F Insulation of heating pipes in the factory to reduce heat loss G Public relations costs to remedy reputational damage caused by accidental river pollution H Capturing and recycling of waste exhaust gases to generate energy [填空题] *_________________________________(答案：BH)答案解析：Environmental costs can be categorised as prevention costs, detection cost, internal failure costs and external failure costs. This question asks for the identification of the two environmental internal failure costs. These are costs relating to an environmental failure, for example pollution or wastage but where the failure has been identified and dealt with within the organisation before it manages to affect the external environment. Water purification treatment to clean waste water before it leaves the factory and capturing and recycling of waste exhaust gases to generate energy would be examples of environmental internal failure costs. They key here is that waste water has been produced which is a failure cost, but it has been cleaned before leaving the factory, making it an internal failure cost. Likewise, waste exhaust gases have been produced, but these have been captured and recycled within the factory. Environmental prevention costs relate to activities or measure which aim to avoid the pollution or wastage occurring. Insulation of heating pipes in the factory to reduce heat loss and fitting of carbon filters to machine processes to reduce carbon emissions would come under this heading. Environmental detection costs relate to the costs incurred to test the levels of emissions and wastage to ensure that the organisation is being compliant with internal standards and external regulations. Quality control inspections to monitor pollution levels in water leaving a production process and power usage measuring system to monitor energy consumption within the factory would come under this heading. External failure costs relate to pollution which has affected the outside environment.Payment of fines for breaching environmental regulations in the industry and public relations costs to remedy reputational damage caused by accidental river pollution would be examples of environmental external failure costs. A number of candidates did not answer the question which was asked and instead gave the answer for the two environmental prevention costs, or the two environmental detection costs or the two environmental external failure costs. Environmental management accounting is an important area and candidates should ensure that they are familiar with the different categories of environmental costs. They should also read the requirements of the question carefully.61.Examiner’s report September 2019.A company grows different types of tea leaves and blends them together. The tea leaves are picked by hand because too many leaves were damaged and wasted when picking machines were used. The tea leaves are then dried andprocessed and any waste produced is recycled. The company regularly tests its tea for contaminants, in line with food safety legislation. It recently identified that one tea plantation contained high levels of contaminated soil after the use of a new pesticide. Identify, by selecting the relevant box in the table below, the environmental cost classification of each of the following costs.（分别用1 2 3 4 四个数字代表下面四个环境成本分类 1 PREVENTION 2 DETECTION 3 INTERNAL FAILURE 4 EXTERNAL FAILURE），请问按照顺序填写下面四个成本对应的成本分类——Cost incurred to clean contaminated soil，Staff cost for picking leaves by hand，Recycling waste cost，Cost incurred for testing tea for contaminants （答案示例：1234） [填空题] *_________________________________(答案：4132)答案解析：The cost incurred to clean contaminated soil is an external failure cost. This is because this cost has arisen as a result of discharging contaminants into the external environment. The staff cost for picking leaves by hand is a prevention cost. The picking machines damage too many leaves which causes waste, therefore handpicking leaves prevents this wastage. The recycling waste cost is an internal failure cost because it is waste which is created by the business but is dealt with by the company so that it is not released into the environment. The cost incurred for testing tea for contaminants is a detection cost as testing the tea ensures that the company is compliant with legislation.62.Examiner’s report September 2017.Which of the following should be categorised as environmental failure costs by an airline company?（1） Compensation payments to residents living close to airports for noise pollution caused by their aircraft.（2） Air pollution due to the airl ine’s carbon emissions from their aircraft engines.（3） Penalties paid by the airline to the government for breaching environmental regulations. [单选题] *A 2 onlyB 1, 2 and 3(正确答案)C 1 and 3 onlyD 2 and 3 only答案解析： Environmental failure costs are costs incurred as a result of environmental issues being created either internally or outside the company. These can be financial or societal costs. Compensation, penalties and air pollution are all environmental failurecosts. This is a good example of why covering the whole syllabus is important. Environmental management accounting is often an area which is overlooked.63.Past year paper December 2016.Flow cost accounting is a technique which can be used to account for environmental costs. Inputs and outputs are measured through each individual process of production.Which of the following is NOT a category used within flow cost accounting? [单选题] *A Material flowsB System flowsC Delivery and disposal flowsD Waste flows(正确答案)答案解析：Waste flows are not a category used within flow cost accounting, however the other three categories are.64.Past year paper September 2016.Different management accounting techniques can be used to account for environmental costs. One of these techniques involves analysing costs under three distinct categories: material, system, and delivery and disposal.What is this technique known as? [单选题] *A Activity-based costingB Life-cycle costingC Input-output analysisD Flow cost accounting(正确答案)答案解析：Under a system of flow cost accounting material flows are divided into three categories – material, system, and delivery and disposal65.Specimen exam September 2016.Which of the following statements regarding environmental cost accounting are true?（1）The majority of environmental costs are already captured within a typical organisation’s accounting system. The difficulty lies in identifying them.（2）Input/output analysis divides material flows within an organisation into three categories: material flows; system flows; and delivery and disposal flows.（3）One of the cost categories used in environmental activity-based costing is environment-driven costs which is used for costs which can be directly traced to a cost centre.（4）Environmental life-cycle costing enables environmental costs fromthe design stage of the product right through to decommissioning at the end of its life to be considered. [单选题] *A （1）, （2） and （4）B （1） and （4） only(正确答案)C （2）, （3） and （4）D （2） and （3） only答案解析：Most organisations do collect data about environmental costs but find it difficult to split them out and categorise them effectively.Life-cycle costing does allow the organisation to collect information about a product’s environmental costs throughout its life cycle.The technique which divides material flows into three categories is material flow cost accounting, not input/output analysis.ABC does categorise some costs as environment-driven costs, however, these are costs which are normally hidden within total overheads in a conventional costing system. It is environment-related costs which can be allocated directly to a cost centre.66.Past year paper June 2015.When activity-based costing is used for environmental accounting, which statement is correct for environment-related costs and environment-driven costs? [单选题] *A Environment-related costs can be attributed to joint cost centres and environment-driven costs cannot be(正确答案)B Environment-driven costs can be attributed to joint cost centres and environment-related costs cannot beC Both environment-related costs and environment-driven costs can be attributed to joint cost centresD Neither environment-related costs nor environment-driven costs can be attributed to joint cost centres答案解析：This is the correct option as environment-driven costs are allocated to general overheads, not joint cost centres.67.Past year paper December 2014.The following statements have been made about environmental cost accounting:（1）The majority of environmental costs are already captured within a typical organisation’s accounting system. The difficulty lies in identifying them.（2）Input/output analysis divides material flows within an organisation into three categories: material flows; system flows; and delivery and disposal flows.Which of the above statements is/are true? [单选题] *A 1 only(正确答案)B 2 onlyC Neither 1 nor 2D Both 1 and 268.Specimen Exam December 2014.The following are types of management accounting techniques:（i） Flow cost accounting.（ii） Input/output analysis.（iii） Life-cycle costing.（iv） Activity based costing.Which of the above techniques could be used by a company to account for its environmental costs? [单选题] *A （i） onlyB （i） and （ii） onlyC （i）, （ii） and （iii） onlyD All of the above(正确答案)。

第二章Case 1: An exporter exports a batch of Christmas gifts to an English buyer with CIF London and as the Christmas gifts are seasonal, they contract that the buyer shall open a credit with the seller before the end of September and the seller shall ship the goods to Hamburg not later than 5th December. Or else, the buyer has the right to cancel the contract and get refund from the seller. So is the amended contract still a CIF contract? Why?Analysis:The contract is not a CIF contract because:(1)CIF contracts are shipment contracts, according to which the seller should deliverthe goods on board the nominated ship at port of loading for shipment to the destination within specified time and bear no risks or expenses during the shipment of the goods. In the above case, the seller shall ship the goods to Hamburg not later than 5th December or else, the buyer has the right to cancel the contract. This substantially alters the character of shipment contracts.(2)CIF is used for symbolic delivery in which the seller delivers the goods againstdocuments while the buyer pays against documents. In the above case, the seller shall refund to the buyer if settlement have been made. This alters the characters of symbolic delivery.In conclusion, contract in the above case is not a shipment contract anymore.Case 2: An exporter in Beijing contracts with an English customer to export a lot of goods. After negotiating the price, our exporter insists on FCA Beijing while the English customer insists on FOB Tianjin. Please explain the reasons.Analysis: (1) the seller insists on FCA Beijing as he fulfills obligation once he delivers the goods to the carrier in Beijing and risks are transferred to the buyer. However, if FOB Tianjin is adopted, the seller has to bear shipping charges and risks from Beijing to Tianjin. (2) the seller shall get documents for negotiation after he delivers the goods to the carrier under FCA Beijing, however, the seller shall load the goods on board the ship to get documents for negotiation under FOB Tianjin.In conclusion, the exporter insists on FCA Beijing while the English customer insists on FOB Tianjin.Case 3: Our importer imports a batch of goods under FOB term. When the goods are being unload, a dozen of packages are found broken and soaked by seawater. After investigation, the goods are cast broken on deck and then soaked as the lift hooks get loosened. Can our importer lodge a claim for the failure of the seller to fulfill obligation of delivery?Analysis: our importer has no right to lodge a claim to the seller.According to INCOMTERMS 2010, risks transfer from the seller to the buyer when the goods are on board the vessel at port of shipment. In the above case, packages get broken after the goods are no board the vessel, as a consequence, costs and expenses are to be borne by the buyer himself.Case 4: Our exporter exports a hatch of clothes to Europe under CIF. The contract specifies that insurance is to be covered by the exporter against all risks with CICC and pay with credit. Our exporter ships the goods in nominated port of shipment withinspecified time and the shipping company signs bills of lading, and then our exporter negotiates with Bank of China. The second day, our exporter are informed that the shipping vessel catches fire on the sea and all the clothes are burnt down. The buyer require s our exporter to lodge a claim with CICC, or else to refund. Our exporter absolutely refuses this requirement and puts forward settlements, distinguishing both parties’ obligations and finally settles this case.Analysis: according to INCOTERMS 2010, risks transfer to the buyer after the goods are on the board the vessel. The goods are lost during shipment and are to be borne by the buyer. In addition, CIF is used for symbolic delivery in which documents are presented against goods. Thus the buyer shall not refuse to pay the seller presents right documents, even if the goods get lost or damaged during shipment.Hints:(1)In CIF contracts, the seller fulfills obligation as long as he ships the goods withinspecified time and presents right documents including entitlement to the goods to the buyer. There is no need for the seller to ensure arrival of the goods.(2)In CIF contracts, the seller delivers the goods against the documents and the buyerpays against documents. As long as the seller presents whole set of documents stipulated by the contract in due time and even if the goods get lost or damage during shipment, the buyer should pay.第三章A trading company exports 10 000 units of arts and crafts which cost 300 Yuan (30 Yuan perunit), other domestic cost: 8 000 RMB, expected profit: 10%, freight: 10 units/CTN, 1 000 cartons, carton size: 25×56×32, GW: 32KG NW:30KG, the freight to Europe is calculated W/M as 120 Dollars per ton. The price of 40 containers to Europe: 3 500 Dollars, insurance by 11% of the invoice value against all risk at the premium rate of 0.8%, foreign sales price: USD4.85/PC CIF London. Please calculate the export exchange cost respectively by container and by cargo.(1) Cost by container•Total Export Cost=300 000 +8 000=308 000 Yuan•Premiums=CIF*(1+10%)*Premium rate=4.85*10 000*110%*0.8%=426.80 Dollars•Export Foreign Exchange Net Income: USD4.85*10 000—3 500—426.8=44 573.20 Dollars •Export Exchange Cost=308 000/44 573.20=6.91 Yuan•That means 6.91 Yuan per US dollar.•Tips: The foreign exchange rate of BOC is USD1=¥7.61(bid price), every dollar that is gained earns 0.70 Yuan.补充内容•件杂货物（散装）海洋运费计算涉及到使用W/M选择法计费的货物，可计算积载因系数，指某种货物每一顿重量所具有的体积或在船舶货舱中正常装载时所占有的体积。

This article explains the accounting treatment for research and development(R&D) costs under both UK and International Accounting Standards. Both UK andInternational Accounting Standards recognise the importance of accounting for R&D, but take a different viewpoint as to the method used.WHY SPEND MONEY ON R&D?Many businesses in the commercial world spend vast amounts of money, on an annual basis, on the research and development of products and services. These entities do this with the intention of developing a product or service that will, in future periods, providesignificant amounts of income for years to come.THE ACCOUNTING PREDICAMENTIf, in the future, economic benefit is expected to flow to the entity as a result of incurring R&D costs, then it can be argued that these costs should be treated as an asset rather than an expense, as they meet the definition of an asset prescribed by both the Statement of Principles and the IASB Framework for the Preparation and Presentation of Financial Statements. Equally, the argument exists that it may be F7, and P2impossible to predict whether or not a project will give rise to future income. As a result, both the UK and International Accounting Standards provide accountants with more information in order to clarify the situation.INTANGIBLE ASSETSIntangible assets are business assets that have no physical form. Unlike a tangible asset, such as a computer, you can’t see or touch an intangible asset.There are two types of intangible assets: those that are purchased and those that are internally generated. The accountingtreatment of purchased intangibles is relatively straightforward in that the purchase price is capitalised in the same way as for a tangible asset. Accounting for internally-generated assets, however, requires more thought.R&D costs fall into the category of internally-generated intangible assets, and are therefore subject to specificrecognition criteria under both the UK and international standards.R&D – DEFINITIONSResearch is original and planned investigation, undertaken with the prospect of gainingfreshbeginningsnew scientific or technical knowledge and understanding. An example of researchcould be a company in the pharmaceuticals industry undertaking activities or tests aimed at obtaining new knowledge to develop a new vaccine. The company is researching the unknown, and therefore, at this early stage, no future economic benefit can be expected to flow to the entity.Development is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems, or services, before the start of commercial production or use. Anexample of development is a car manufacturer undertaking the design, construction, and testing of a pre-production model.UK TREATMENT OF R&DSo far we have established that expenditure on R&D can fall into the category of intangible assets. Under UK accounting standards, intangible assets are accounted for using the rules from FRS 10, Goodwill and Intangibles .Even though R&D can be an intangible asset in the UK, accounting for R&D is governed by its own accounting standard– SSAP 13, Accounting for Research and Development.RecognitionResearchSSAP 13 states that expenditure on research does not directly lead to future economic benefits, and capitalising such costs does not comply with the accruals concept. Therefore, the accounting treatment for all research expenditure is to write it off to the profit and loss account as incurred.DevelopmentAs a basic rule, expenditure on development costs should be written off to the profit and loss account as incurred, as with the expenditure on research. However, under SSAP 13, there is an option to defer the development expenditure and carry it forward as an intangible asset if the following criteria are met:there is a clearly defined projectexpenditure is separately identifiablethe project is commercially viablethe project is technically feasibleproject income is expected to outweigh costresources are available to completethe project.If these criteria are met, the entity may choose to either capitalise the costs, bringing them‘on balance sheet’, or maintain the policyto write the costs off to the profit and loss account. Note that if an accounting policy of capitalisation is adopted it should be applied consistently to all development projects that meet that criteria.Treatment of capitalised development costs SSAP 13 requires that where development costs are recognised as an asset, they should be amortised over the periods expected to benefit from them. Amortisation should begin only once commercial production has started or when the developed product or service comes into use.Every capitalised project should be reviewed at the end of every accounting period to ensure that the recognition criteria are still met. Where the conditions no longer exist or are doubtful, the capitalised costs should be written off to the profit and lossaccount immediately.Problems with SSAP 13SSAP 13 is not in line with the newerInternational Accounting Standard coveringthis area. As seen previously, the UK allowsa choice over capitalisation; this can lead toinconsistencies between companies and, assome of the criteria are subjective, this ‘choice’can be manipulated by companies wishing tocapitalise development costs.INTERNATIONAL TREATMENT OF R&DOne notable difference between the UK andinternational treatment is that the UK has aseparate standard for the treatment of R&D(SSAP 13), whereas under InternationalAccounting Standards the accounting for R&Dis dealt with under IAS 38, Intangible Assets.RecognitionIAS 38 states that an intangible asset is to berecognised if, and only if, the following criteriaare met:it is probable that future economic benefitsfrom the asset will flow to the entitythe cost of the asset can be reliablymeasured.The above recognition criteria lookstraightforward enough, but in reality it canprove to be very difficult to assess whetheror not these have been met. In order tomake the recognition of internally-generatedintangibles more clear-cut, IAS 38 separatesan R&D project into a research phase and adevelopment phase.Research phaseIt is impossible to demonstrate whether ornot a product or service at the research stagewill generate any probable future economicbenefit. As a result, IAS 38 states that allexpenditure incurred at the research stageshould be written off to the income statementas an expense when incurred, and will neverbe capitalised as an intangible asset.Development phaseUnder IAS 38, an intangible asset arising fromdevelopment must be capitalised if an entitycan demonstrate all of the following criteria:the technical feasibility of completing theintangible asset (so that it will be availablefor use or sale)intention to complete and use or sellthe assetability to use or sell the assetexistence of a market or, if to be usedinternally, the usefulness of the assetavailability of adequate technical,financial, and other resources to completethe assetthe cost of the asset can be measuredreliably.If any of the recognition criteria are not metthen the expenditure must be charged tothe income statement as incurred. Note thatif the recognition criteria have been met,capitalisation must take place.Treatment of capitalised development costsOnce development costs have beencapitalised, the asset should be amortised inaccordance with the accruals concept overits finite life. Amortisation must only beginwhen commercial production has commenced(hence matching the income and expenditureto the period in which it relates).Each development project must bereviewed at the end of each accounting periodto ensure that the recognition criteria are stillmet. If the criteria are no longer met, then thepreviously capitalised costs must be written offto the income statement immediately.EXAMPLEA company incurs research costs, duringone year, amounting to $125,000, anddevelopment costs of $490,000. Theaccountant informs you that the recognitioncriteria (as prescribed by both SSAP 13 andIAS 38) have been met. What effect willthe above transactions have on the financialstatements when following either the UK orInternational Accounting Standards? (Seepage 45 for the answer.)Bobbie Retallack is a lecturer at KaplanFinancial in Birmingham, UKExample: AnswerUKOption 1: expense all costsProfit and loss account extract Balance sheet extractExpenses:R&D 615,000Option 2: Expense research as required and capitalise development costsProfit and loss account extract Balance sheet extractExpenses:Research 125,000Intangible asset:Development costs 490,000InternationalIncome statement extract Balance sheet extractExpenses:Research 125,000Intangible asset:Development costs 490,000SummaryUK InternationalSSAP 13 IAS 38Research costs Expense ExpenseDevelopment costs Choice policy. If the recognition criteria are met, Must capitalise if the recognition criteria are metthe company can choose to capitalise (if there is a (must be able to demonstrate future benefit).reasonable expectation of future benefit) or expense.Amortise when commercial production begins. Amortise when commercial production begins.Review annually to ensure criteria are still met – Review annually to ensure criteria are still met –if not, expense. if not, expense.Expense if any of the recognition criteria are Expense if any of the recognition criteria arenot met. not met.。