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美国注册管理会计师(CMA)
特许注册金融分析师(CFA)
CCPA国际注册会计师
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会计、审计
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申论
单选题Rising wages — together with currency fluctuations and high fuel costs — are eating away the once-formidable "China price" advantage, prompting thousands of factory owners to flee the Pearl River Delta. Much has been written about the more than doubling of wages at the Shenzhen factory of Foxconn, the world's largest electronics contract manufacturer, which produces Apple iPhones and iPads and employs 920,000 people in China alone. "One can talk about a world pre-and post-Foxconn," says Victor Fung, chairman of Li & Fung, the world's biggest sourcing company and a supplier of Wal-Mart. "Foxconn is as important as that." Foxconn's wage increases are only the most dramatic. Our analysis suggests that, since February, minimum wages have climbed more than 20 percent in 20 Chinese regions and up to 30 percent in some, including Sichuan. At a Guangdong Province factory supplying Honda, wages have risen an astonishing 47 percent. All this is bad news for companies operating in the world's manufacturing hub, and chief executives should assume that double-digit annual rises — if not on the scale witnessed this year — are here to stay. Looked at another way, however, wage inflation provides companies with a once -in -a -generation opportunity to rethink radically the way they approach global production — and they should do so sooner rather than later. Why the urgency? After all, wage hikes in China are nothing new. Since 1990, they have risen by an average of 13 percent a year in U.S. dollar terms and 19 percent annually in the past five years. There are two big reasons and the situation is different now. The first has to do with productivity. Over the past 20 years, productivity increases have broadly matched wage increase, negating their impact. The pay rises came from a very low base, so while average wages grew 19 percent a year from 2005 to 2010, this amounted to only ¥260 a month per employee, a sum that could be offset by more efficient production or switching to cheaper sources of parts and materials. If labor costs continue, however, to increase at 19 percent a year for another five years, monthly wages would grew ¥623 per month, according to BCG estimates. Such an increase would ripple through the economy in the form of higher prices for components, business services, cargo-handling and office staff. The second reason relates to societal change. Until now, it has been easy to lure a seemingly unlimited number of young, low-wage workers to the richer coastal regions and house them cheaply in dormitories until they saved enough to return home to their families in the interior provinces. In the future, though, young workers will be harder to recruit. This is partly because there will be fewer of them: Largely because of the country's one-child policy, the number of Chinese aged 15 to 29 will start declining in 2011. Moreover, with living standards rising across China, fewer of today's rural youth will want to go to coastal regions to toil for 60 hours a week on an assembly line and live in a cramped dormitory. So what can CEOs do in this fast-changing environment? An instinctive reaction is to search for cheaper labor elsewhere. But this is short-sighted and would provide — at best — a short-term fix. Another option is to stay in China and try to squeeze out greater productivity gains.
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单选题Money spent on advertising is money spent as well as any I know of. It serves directly to assist a rapid distribution of goods at reasonable price, thereby establishing a firm home market and so making it possible to provide for export at competitive prices. By drawing attention to new ideas it helps enormously to raise standards of living. By helping to increase demand it ensures an increased need for labor, and is therefore an effective way to fight unemployment. It lowers the costs of many services: without advertisements your daily newspaper would cost four times as much, the price of your television license would need to be doubled. and travel by bus or tube would cost 20 percent more. And perhaps most important of all, advertising provides a guarantee of reasonable value in the products and services you buy. Apart from the fact that twenty-seven acts of Parliament govern the terms of advertising, no regular advertiser dare promote a product that fails to live up to the promise of his advertisements. He might fool some people for a little while through misleading advertising. He will not do so for long, for mercifully the public has the good sense not to buy the inferior article more than once. If you see an article consistently advertised, it is the surest proof I know that the article does what is claimed for it, and that it represents good value. Advertising does more for the material benefit of the community than any other force I can think of. There is one more point I feel I ought to touch on. Recently I heard a well-known television personality declare that he was against advertising because it persuades rather than informs. He was drawing excessively fine distinctions. Of course advertising seeks to persuade. If its message were confined merely to information-and that in itself would be difficult if not impossible to achieve, for even a detail such as the choice of the color of a shirt is subtly persuasive-advertising would be so boring that no one would pay any attention. But perhaps that is what the well-known television personality wants.
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单选题After a while, other scouts( )to visit the sites advertised by their compatriots
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单选题What the remote areas need ______ education to children and what the children need ______ good textbooks at the moment.A. were; wasB. are; isC. was; wereD. is; are
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单选题Hangzhou is famous as its beautiful scenery.A. isB. asC. itsD. scenery
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单选题______, Mother will wait for him to have dinner together. A. However late is he B. However he is late C. However is he late D. However late he is
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单选题Even a small reduction in salt in the diet can be a big help to the heart. A new study used a computer model to predict how just three grams less a day would affect heart disease in the United States. The result: thirteen percent fewer heart attacks. Eight percent fewer strokes. Four percent fewer deaths. Eleven percent fewer new cases of heart disease. And two hundred forty billion dollars in health care savings. Researchers found it could prevent one hundred thousand heart attacks and ninety-two thousand deaths every year. The study is in the New England Journal of Medicine. Kirsten at the University of California, was the lead author. She says people would not even notice a difference in taste with three grams, or one-half teaspoon, less salt per day. The team also included researchers at Stanford and Columbia University. Each gram of salt contains four hundred milligrams of sodium, which is how foods may list their salt content. The government says the average American man eats ten grams of salt a day. The American Heart Association advises no more than three grams for healthy people. It says salt in the American diet has increased fifty percent since the nineteen-seventies, while blood pressures have also risen. Less salt can mean a lower blood pressure. New York City Mayor Michael Bloomberg is leading an effort called the National Salt Reduction Initiative. The idea is to put pressure on food companies and restaurants. Mayor Bloomberg has already succeeded in other areas, like requiring fast food places in the city to list calorie information. Now a study by the Seattle Children's Research Institute shows how that idea can influence what parents order for their children. Ninety-nine parents of three to six year olds took part. Half had McDonald's menus clearly showing how many calories were in each food. The other half got menus without the calorie information.
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单选题Out of all the people ______ to speak at the meeting, only one advocated changing the firm's current financial policies. A. chose B. were choosing C. chosen D. had chosen
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单选题D Advertisers tend to think big and perhaps this is why they're always coming in for criticism. Their critics seem to resent them because they have a flair for self-promotion and because they have so much money to throw around. "It's iniquitous," they say, "that this entirely unproductive industry (if we can call it that) should absorb millions of pounds each year. It only goes to show how much profit the big companies are making. Why don't they stop advertising and reduce the price of their goods? After all, it's the consumer who pays... " The poor old consumer! He'd have to pay a great deal more if advertising didn't create mass markets for products. It is precisely because of the heavy advertising that consumer goods are so cheap. But we get the wrong idea if we think the only purpose of advertising is to sell goods. Another equally important function is to inform. A great deal of the knowledge we have about household goods derives largely from the advertisements we read. Advertisements introduce us to new products or remind us of the existence of the ones we already know about. Supposing you wanted to buy a washing machine, it is more than likely you would obtain details regarding performance, price, etc, from an advertisement. Lots of people pretend that they never read advertisements, but this claim may be seriously doubted. It is hardly possible not to read advertisements these days. And what fun they often are, too! Just think what a railway station or a newspaper would be like without advertisements. Would you enjoy gazing at a blank wall or reading railway by laws while waiting for a train? Would you like to read only closely printed columns of news in your daily paper? A cheerful, witty advertisement makes such a difference to a drab wall or a newspaper full of the daily ration of calamities. We must not forget, either, that advertising makes a positive contribution to our pockets. Newspapers, commercial radio and television companies could not subsist without this source of revenue. The fact that we pay so little for our daily paper, or can enjoy so many broadcast programs is due entirely to the money spent by advertisers. Just think what a newspaper would cost if we had to pay its full price! Another thing we mustn't forget is the "small ads. " which are in virtually every newspaper and magazine. What a tremendously useful service they perform for the community! Just about anything can be accomplished through these columns. For instance, you can find a job, buy or sell a house, announce a birth, marriage or death in what used to be called the "hatch, match and dispatch" column but by far the most fascinating section is the personal or "agony" column. No other item in a newspaper provides such entertaining reading or offers such a deep insight into human nature. It's the best advertisement for advertising there is!
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单选题"In only six days I lost seven pounds of weight." "Two full inches in the first three days!" These are the kinds of statements used in magazine, newspaper, radio and television ads., promising new shapes and new looks to those who buy the medicine or the device. The promoters of products say they can shape the legs, slim the face, smooth wrinkles, or in some other ways to add to beauty or desirability. Often such products are nothing more than money-making things for their promoters. The results they produce are questionable, and some are dangerous to health. To understand how these products can be legally promoted to the public, it is necessary to understand something of the laws covering their regulation. If the product is a drug, FDA (Food and Drug Administration) can require proof (证明) under the Food, Drug, and Cosmetic Act that is safe and effective before it is put on the market. But if the product is a device, FDA has no authority to require premarketing proof of safety or effectiveness. If a product already on the market is a danger to health, FDA can request the producer or distributor to remove it from the market voluntarily, or it can take legal action, including seizure (查封) of the product. One notable case a few years ago involved an electrical device called the Relaxacisor, which had been sold for reducing the waistline. The Relaxacisor produced electrical shocks to the body through contact pads. FDA took legal action against the distributor to stop the sale of the device on the grounds that it was dangerous to health and life. Obviously, most of the devices on the market have never been the subject of court proceedings (法律诉讼), and new devices appear continually. Before buying, it is up to the consumer to judge the safety or effectiveness of such items.
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单选题The special deal offered by our supplier will last only for a ______ time. A. limited B. minor C. partial D. lower
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单选题Many oil companies are now making alternative energy ______ in an effort to remain competitive in future energy markets. A. payments B. contributions C. donations D. investments
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单选题New Vacation Policy All vacation days must be taken within the calendar year with written requests submitted and approved by your direct supervisors: 1. All new employees are entitled to 3 weeks' paid vacation per year. 2. Any employee on their probationary period will not be included under policy until his/her 3 months is up. 3. All vocation requests must be made in writing at least 2 weeks in advance of your requested dates. These will be approved at the discretion of your supervisor according to your departmental workload requirements. 4. All vacation days must be taken within the calendar year. Otherwise, you will lose them. 5. Only one person per individual department may be away on vacation for a period of a week or more (to ensure sufficient staffing is available in each department). 6. Employees will receive an extra week of vacation time for every 5 years of additional service. 7. A maximum of two weeks' vacation (at one time) may be taken. Certain requests for longer period of vacation may be considered for exceptional circumstances. Please see your supervisor if this is applicable. 8. We strongly encourage all our employees to spread out your vacation days and enjoy themselves. Vacation Request Memo To: Sally Benson, Supervisor, Human Resources From: Mary Black Date: January 5,2007 Re: Vacation Request for January 25-February 8,2007 Sally, This is a memo to give you advance notice of my request for my upcoming vacation days of January 25-February 8. As written in the vacation policy, I am providing ample notice of my requested days. So hopeful, these 2 weeks will be okay to be away from the office. We are planning a family reunion which had been planned for the last couple of years. I know that I have just recently joined the company and normally would need to wait until my probationary period is over before taking any vacation days. However, as you may recall, this request for some advance days was discussed and agreed to in our negotiation meetings in late November. Thank you for your understanding. I will make sure that my work is covered to avoid any disruption in my projects. Mary
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单选题He is running ______ the wind towards the east of the station ______ Tom running ______ the right. A. down; and; on B. against; with; on C. for; with; in D. with; while; to
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单选题From: Thy Nguyen To: Cyprus Winn Subject: Final review for the proposal Dear Cyprus, I've completed our funding proposal for the new laboratory facilities. I included everything we had talked about in last week's meeting, and it will be ready to be sent out next week to the venture capital firms we selected. I' m confident it will receive a positive response. Since we have a few days before the proposal goes out, I'd really appreciate it if we could sit down together and look over everything. I added some small formatting ideas of my own that I'd like to run by you. It won't take more than a couple of hours. I'm free all afternoon today and tomorrow morning before 11:00 a.m. Please let me know if either of these times is good for you. Thanks. Sincerely, Thy Nguyen
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单选题From: Linda Kamat <lindak@cornwall.edu> To: Mariana Serrano <serrano-csd@lexingtonwf.net> Subject: Sales position opening at Lexington Wholesale Foods Dear Ms. Serrano. I read about an opening in your customer sales division on your company's website. As a highly motivated and experienced salesperson, I am very interested in this position. I graduated with honors in Business Administration from Cornwall University in 1998. Since then, I have held jobs with several respected and prominent firms, including a three-year assignment with the nation's largest automotive parts distributor, RMC Auto. In my capacity as a sales representative there, I was the top seller for four months in a row. I am eager to apply the experience I have gained to the sales division at Lexington Wholesale Foods. In addition, my place of residence is near the center of the service routes listed for the position, so traveling to the designated location would not be a problem. I hope that you can offer me the opportunity to come in for an interview so that we may further discuss my qualifications as well as the demands of the job. I will contact you early next week to confirm that you have received this email and attached file containing my resume and two reference letters. Thank you for your consideration. Sincerely, Linda Kamat
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单选题Job Listing 14523-Posted May 1:The World Health Coalition(WHC)seeks a highly qualified individual for immediate employment on the HS-1 Vaccination Program. The job provides the opportunity to collaborate with some of the leading researchers in vaccine production. This WHC facility is located in London. Position available from May 27.Duties: Individual is responsible for compiling and storing research results and will assist in creating disease prevention workshops. Requirements: Applicants must have a degree in statistics and at least four years experience working in a research facility. Knowledge of PZB software is a must, as is a team-oriented approach to working. Fluency in English is required; abilities in additional languages preferred. Send resume along with cover letter to jobs@whc.org.uk. Include an e-mail address and telephone number. Deadline is May 10. Applicants will be notified of their status by May 17. Applicants chosen for interviews will be responsible for their own transportation to London. Apply NowJob Listing 14524-Whirlwinds Cruise Ships- Posted May 2:Did you know that you can get paid to travel all over the world? With weekly departures to Africa and the Mediterranean, London is the cruise-ship hub of Europe! Whether you've got ten years experience in the service industry or are new to the international travel industry, cruise ships present excellent opportunities for both skilled and unskilled laborers. All you need is a willingness to work with others. With an average of over 2500 passengers on board at all times, almost every occupation that you can imagine is available. You could be a gift shop manager, fitness / pool instructor, restaurant waiter, or day care worker; visit our Web site at www.whirlwindscruise.com.uk to read about additional skilled positions. This is a great way to pay off university debts or just save up for a new adventure, because rates are competitive, contracts are available on a monthly basis, and room and board are provided free by the cruise line. All contracts are paid in British pounds. Urgent vacancies are waiting to be filled, so contact your London Whirlwinds office today. CLICK HERE TO APPLY
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单选题She could not {{U}}formulate{{/U}} her ideas in a few words. A.state B.argue C.invent D.announce
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单选题I had an experience some years ago which taught me something about the ways in which peoplemake a bad situation worse by blaming themselves.One January,I had to officiate at two funerals onsuccessive days for two elderly women in my community.Both had died out“full of years,”as theBible would say;both yielded to the normal wearing out of the body after a long and full life.Theirhomes happened to be near each other,So I paid condolence calls on the two families on the sameafternoon.At the first home,the son of the deceased woman said to me.”If only I had sent my mother toFlorida and gotten her out of this cold and snow,she would be alive today:It’s my fault that shedie@D@“At the second home,the son of the other deceased woman sai@D@”If only I hadn’t insistedon my mother’S going to Florida,she would be alive today.That long airplane ride,the abruptchange of climate,was more than she could take.It’s my fault that she’s dea@D@”When things don’t turn out as we would like them to,it is very tempting to assume that hadwe done things differently,the story would have had a happier ending.Priests know that any timethere is a death,the survivors will feel guilty.Because the course of action they took turned outbadly,they believe that the opposite course-keeping Mother at home,postponing the operation-would have turned out better.After all,how could it have turned out any worse?There seem to be two elements involved in our readiness to feel guilt.The first is our pressingneed to believe that the world makes sense.that there is a cause for every effect and a reason foreverything that happens.That leads us to find patterns and connections both where they really existand where they exist only in our minds.The second element is the notion that we are the cause of what happens,especially the badthings that happen.It seems to be a short step from believing that every event has a cause to believing that everydisaster is our fault.The roots of this feeling may lie in our childhoo@D@Psychologists speak of theinfantile myth of omnipotence.A baby comes to think that the world exists to meet his needs,andthat he makes everything happen in it.He wakes up in the morning and summons the rest of theworld to its tasks.He cries,and someone comes to attend to him.When he is hungry,people feedhim,and when he is wet,people change him.Very often,we do not completely outgrow thatinfantile notion that our wishes cause things to happen.
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单选题He is neither______ European, nor______ American. He is from______ Australia.
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