单选题Some pricing decisions are directly related to the supply of ______ A．social values. B．social norms. C．maintenance operations. D．creditors in the marketplace. E．inventory.

单选题WhatarecharacteristicsofVanguard'sclients?

单选题Which of the following provides employees with various forms of compensation if specific performance goals are met?

单选题To minimize the bias in the selection of respondents, why was each respondent asked about their job role and supervisory responsibilities, their previous experience and working environment?

单选题·Read the article below about how to read a balance sheet.·Choose the best word from A, B, C or D to fill each gap.·For each question 21-30 mark one letter (A, B, C or D) on your Answer Sheet. {{B}}HOW TO READ A BALANCE SHEET{{/B}}A balance sheet is not like a Profit and Loss ac- count, which is a record of the activity transacted in a year and the profits (or losses) produced as a result. A balance sheet can be{{U}} (21) {{/U}}of as a photograph, a moment{{U}} (22) {{/U}}time, (usually the last day of the company's financial year), which shows exactly what the business owns. These may be buildings, cash, stocks or debts, i.e. amounts of money{{U}} (23) {{/U}}to the business by customers.A balance sheet may change from one Year to the next if, for example, a company sells one of its factories, if it{{U}} (24) {{/U}}more money from its shareholders, if it repays some debt to the bank, or if it builds up its inventory of{{U}} (25) {{/U}}goods.But whatever happens to the composition of the assets of the business, any overall change in as- set{{U}} (26) {{/U}}is reflected in me balance sheet. There is one further{{U}} (27) {{/U}}to be made. Although the principle of a balance sheet is to have assets on one side and liabilities on the other, the fact is that-especially for public companies-shareholders want to be able to see What their{{U}} (28) {{/U}}in the company is worth.So a tradition bas{{U}} (29) {{/U}}up which has meant that 'Creditors' is actually moved to the assets side as a negative amount. Structuring the balance sheet like this is simply a matter of{{U}} (30) {{/U}}There is no commercial reason for presenting it in this way.

单选题Whatistrueaboutfilmproducer'splacingbrandsinfilms?

单选题Miele, the German domestic appliance manufacturer, has been in the UK (21) thirty years. The company started (22) a small office in central London, a staff of five and a turnover (23) the first 16 months of ￡53,000. Today it has a modern headquarters at Abingdon, near Oxford, employs about 200 people and has a turnover of￡18 million. The British company, (24) the other overseas subsidiaries, is a sales operation. Aangdon is an ideal town (25) the UK headquarters. It is very central as a distribution point and only five miles north (26) the "inland port" of Milton. The Miele group employs 13,500 people worldwide. (27) it is still a family concern. "There is regular contact (28) headquarters in Gutersloh, Germany," says Herr Wedekind, chief executive of the British subsidiary. The group sells (29) products to up-market customers in shops like Harrods and advertises in publications like The Sunday Times magazine. "We sell our products to people (30) want quality, want the best, good after-sale service and trouble-free appliances," says Herr Wedekind.

单选题HOW TO READ A BALANCE SHEETA balance sheet is not like a Profit and Loss ac- count, which is a record of the activity transacted in a year and the profits (or losses) produced as a result. A balance sheet can be (21) of as a photograph, a moment (22) time, (usually the last day of the company's financial year), which shows exactly what the business owns. These may be buildings, cash, stocks or debts, i.e. amounts of money (23) to the business by customers.A balance sheet may change from one Year to the next if, for example, a company sells one of its factories, if it (24) more money from its shareholders, if it repays some debt to the bank, or if it builds up its inventory of (25) goods.But whatever happens to the composition of the assets of the business, any overall change in as- set (26) is reflected in me balance sheet. There is one further (27) to be made. Although the principle of a balance sheet is to have assets on one side and liabilities on the other, the fact is that-especially for public companies-shareholders want to be able to see What their (28) in the company is worth.So a tradition bas (29) up which has meant that 'Creditors' is actually moved to the assets side as a negative amount. Structuring the balance sheet like this is simply a matter of (30) There is no commercial reason for presenting it in this way.

单选题·Read the article below about productivity growth of the new entrants in EU.·Choose the best word to fill each gap from A,B, C or D on the opposite page.·For each question 12-30, mark one letter (A,B, C or D ) on your Answer Sheet. {{B}}The Newbies Will Set the pace{{/B}}Eight Eastern European countries more Malta and Cyprus are posting better economic growth numbers than the euro zone. The trend is likely to persist and may push current members to make much-needed reforms.One reason the accession countries are expected to grow{{U}} (21) {{/U}}faster than the euro zone this year is productivity growth. After{{U}} (22) {{/U}}to wage differentials, workers in the accession countries are up to twice as productive as euro zone employees. The rapid productivity gains{{U}} (23) {{/U}}for greater profits and real wage advancements,{{U}} (24) {{/U}}ingredients to spurring demand.Euro zone workers are more{{U}} (25) {{/U}}on an absolute basis. Industrial productivity growth for the thee largest entrants — Poland, Hungary, and the Czech Republic — will be 9.5% this year, vs.2.8% for the euro zone. A big reason for the gap is a strong inflow of foreign direct investment. Foreign companies that overhaul or build plants are{{U}} (26) {{/U}}in better technology.{{U}} (27) {{/U}}, the newest members have lower corporate tax rates than the euro zone. Their entry into the EU and their more attractive business environment should{{U}} (28) {{/U}}in even greater levels of FDI to these countries. That should bring further gains in productivity. The virtuous cycle that the new entrants appear to be building will add pressure on established members to reform their labor markets, tax codes, and social benefits programs, such as pensions. The{{U}} (29) {{/U}}euro zone is establishing a dynamic setting in which the accession countries have secured initial advantages. But the established members have a long way to go to{{U}} (30) {{/U}}on productivity growth.

单选题After reading the first three paragraphs, what do you think the two studies deal with?

单选题

单选题When communicating information, which of the following determine(s) the choice of method used? (1) Comparative cost (2) Degree of confidentiality (3) Speed of delivery For your choice:

单选题What is Promotion Promotion is one of the four elements of marketing (21) (product, price, promotion, place). It is the communication link between sellers and buyers for the purpose of influencing, informing, or persuading a potential buyer's purchasing decision. The (22) of five elements creates a promotional mix or promotional plan. These elements are personal selling, advertising, sales promotion, direct marketing, and publicity. A pro motional mix specifies how much attention to pay to each of the five subcategories, and how much money to (23) for each. A promotional plan can have (24) range of objectives, including: sales increases, new product acceptance, creation of brand equity, positioning, competitive retaliations, or creation of a corporate image. (25) however there are three basic objectives of promotion. These are: 1, to present information to consumers as well as others; 2, to in crease demand; 3, to (26) a product. There are different ways to (27) a product in different areas of media. Promoters use internet advertisement, special events, endorsements, and newspapers to advertise their product. Many times with the purchase of a product there is an (28) like discounts, free (29) or a contest. This is to increase the sales of a given product. Promotion includes several communications activities that attempt to provide added value or incentives to consumers, wholesalers, retailers, or other organizational customers to (30) immediate sales. These efforts can attempt to stimulate product interest, trial, or purchase. Examples of devices used in promotion include coupons, samples, premiums, point-of-purchase (POP) displays, contests, rebates, and sweepstakes.

单选题Themainbenefitofsuggestionsschemesisthattheyimprove______.

单选题·Read the following article about LG's success in India and the questions on the opposite page.·For each question 15-20, mark one letter (A, B, C or D ) on your Answer Sheet for the answer you choose. On a patch of grass on the outskirts of Delhi, 15 young Indian men and women are clapping their hands and punching the air. Sweat is dripping from their faces in the morning sun. "No.1 forever," they shout in unison. "We are the Champions."Welcome to employee-motivation training, Korean-style. It's a far cry from what Indian employees are accustomed to. But when LG, the Korean consumer products giant, entered the Indian market in 1997, its managing director, Kwang-Ro Kim, decided that the way to success was to empower employees and, as he puts it, give them "aggressive targets that change their way of thinking." Kim, still in charge, also set out to change the local culture on sales targets, pricing, and dealer relationships.The result? LG, which makes everything from refrigerators to flat-screen TVs, is the hottest consumer products company in India. It has cornered 30% of the air-conditioner market, 21% of washing- machine sales, and 19% of the color-TV business, beating out such rivals as Whirlpool, Sony, and Samsung. And within three years it wants to overtake Nokia, the market leader in GSM mobile phones, a product LG introduced in India only last November.How a Korean company managed to outsmart its foreign and Indian rivals is a story about culture change. Like two other Korean, an companies that have been successful in India — Samsung and Hyundai, India's No.2 car producer — LG had good products and smart marketing. But LG went further by challenging Indian work habits. Yasho Verma, LG's vice president for human resources in India, says ego problems" had to "be broken." He says he prefers recruits from second- tier colleges who "have fire in their bellies" to graduates from top management colleges who "come with a lot of attitudinal baggage."The molding starts with shouting games, and it seems to work. "The first day it was very tough with all this exercise," says Amit Kumar, a production engineering team leader. "I thought I wouldn't be able to complete everything — the only game I can play is chess." He had to run round the factory as a punishment for not synchronizing his shouting exercises with the others, but the next day he was enthusiastic. "Stress brings out the best in people," says Vinay Madaan, a Six Sigma black belt who drills LG staff. "You have to prove yourself, and it stretches you beyond what you think you are capable of."LG has also shaken things up on the marketing side. It has driven prices down by 18% to 20% over the past two years and has "steadily increased distribution outlets and the breadth of product ranges," says Bhuwan Singh, associate director of ORG-Gfk, an Indo-German market research venture. Anil Arora, head of marketing for LG in India, says the company has used its "brand power" to toughen up relationships with dealers. It has reversed the Indian tradition of giving 30-to 45-day credit on goods, and if dealers fall to pay on time, they lose LG's business. That gives dealers an incentive to promote LG products, and it gives LG enough cash flow to demand discounts from suppliers.LG's success has bred critics. Rivals claim that tough treatment of suppliers and dealers will not work in the long run. And they argue that LG's price cutting cannot be sustained. Kim does not agree. He is proud of what he calls his "strategic aggressiveness" and, along with his slogan-shouting employees, is showing no signs of slowing down. Last year the company generated $960 million in sales in India, 5% of LG's global total. His target this year: 55% sales growth. That's something LG's Indian workforce can shout about.

单选题·Read the article below about banking.·Choose the best word from the opposite page to fill each gap.·For each question 21-30 mark one letter (A, B, C or D) on your Answer Sheet. {{B}}A CHALLENGE TO TRADITIONAL BANKING{{/B}}Traditional methods of banking are under threat from a new type of account which is actually meant to be almost perpetually in debit. This account, to be{{U}} (21) {{/U}}in a few months' time, is in- tended to{{U}} (22) {{/U}}a range of personal banking services, such as current sc. counts, mortgages, per- sop, al loans and credit cards. Customers, who must{{U}} (23) {{/U}}that they are at least five years from retirement, will be required to{{U}} (24) {{/U}}a mortgage of at least ￡ 50,000 on their homes and have their salaries paid directly into the account. They will then have an agreed credit{{U}} (25) {{/U}}of up to three times their annual salary, to use as they wish-as well as the usual{{U}} (26) {{/U}}such as debit, credit and cash cards and a cheque book. Accounts in debit will be charged interest at a rate of 8.2 per cent. This{{U}} (27) {{/U}}favourably with the standard mortgage rate of 8.45 per cent, personal loan rates of around 13 per cent and credit card{{U}} (28) {{/U}}of about 22 per cent. When the debt is cleared- as it must be by the time the customer retires-and the account goes into credit, it will attract interest at about 5 Her cent. Some experts say that it will revolutionise personal banking in the UK. But the{{U}} (29) {{/U}}has been dismissed as a gimmick by rival banks and criticized by consumer groups, which are voicing fears that many customers on average incomes could be{{U}} (30) {{/U}}into serious debt.

单选题[此试题无题干]

单选题On a patch of grass on the outskirts of Delhi, 15 young Indian men and women are clapping their hands and punching the air. Sweat is dripping from their faces in the morning sun. "No.1 forever," they shout in unison. "We are the Champions."Welcome to employee-motivation training, Korean-style. It's a far cry from what Indian employees are accustomed to. But when LG, the Korean consumer products giant, entered the Indian market in 1997, its managing director, Kwang-Ro Kim, decided that the way to success was to empower employees and, as he puts it, give them "aggressive targets that change their way of thinking." Kim, still in charge, also set out to change the local culture on sales targets, pricing, and dealer relationships.The result? LG, which makes everything from refrigerators to flat-screen TVs, is the hottest consumer products company in India. It has cornered 30% of the air-conditioner market, 21% of washing- machine sales, and 19% of the color-TV business, beating out such rivals as Whirlpool, Sony, and Samsung. And within three years it wants to overtake Nokia, the market leader in GSM mobile phones, a product LG introduced in India only last November.How a Korean company managed to outsmart its foreign and Indian rivals is a story about culture change. Like two other Korean, an companies that have been successful in India — Samsung and Hyundai, India's No.2 car producer — LG had good products and smart marketing. But LG went further by challenging Indian work habits. Yasho Verma, LG's vice president for human resources in India, says ego problems" had to "be broken." He says he prefers recruits from second- tier colleges who "have fire in their bellies" to graduates from top management colleges who "come with a lot of attitudinal baggage."The molding starts with shouting games, and it seems to work. "The first day it was very tough with all this exercise," says Amit Kumar, a production engineering team leader. "I thought I wouldn't be able to complete everything — the only game I can play is chess." He had to run round the factory as a punishment for not synchronizing his shouting exercises with the others, but the next day he was enthusiastic. "Stress brings out the best in people," says Vinay Madaan, a Six Sigma black belt who drills LG staff. "You have to prove yourself, and it stretches you beyond what you think you are capable of."LG has also shaken things up on the marketing side. It has driven prices down by 18% to 20% over the past two years and has "steadily increased distribution outlets and the breadth of product ranges," says Bhuwan Singh, associate director of ORG-Gfk, an Indo-German market research venture. Anil Arora, head of marketing for LG in India, says the company has used its "brand power" to toughen up relationships with dealers. It has reversed the Indian tradition of giving 30-to 45-day credit on goods, and if dealers fall to pay on time, they lose LG's business. That gives dealers an incentive to promote LG products, and it gives LG enough cash flow to demand discounts from suppliers.LG's success has bred critics. Rivals claim that tough treatment of suppliers and dealers will not work in the long run. And they argue that LG's price cutting cannot be sustained. Kim does not agree. He is proud of what he calls his "strategic aggressiveness" and, along with his slogan-shouting employees, is showing no signs of slowing down. Last year the company generated $960 million in sales in India, 5% of LG's global total. His target this year: 55% sales growth. That's something LG's Indian workforce can shout about.

单选题 ·Read the following article and the questions． ·For each question(15-20)，mark one letter(A，B，C or D)on your Answer Sheet． " Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary．Harmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries． Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973．International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements． Harmonization and standardization are sometimes used interchangeably．But there is still a difference between them．Standardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations． Besides，standardization does not accommodate national differences and，therefore，is more difficult to implement internationally．Whereas harmonization is much more flexible and open．It does not take a one-size-fits-all approach，but accommodates national differences and has made a great of progress internationally in recent years．However，within accounting!these two words have almost become technical terms，and one cannot depend on the normal difference in their meanings．" Harmonization" is a word that tends to be associated with the transnational legislation originating from the European Union while" standardization" is a word that is often associated with the International Accounting Standard Committee． The reasons that make national accounting standards desirable also apply internationally．Generally speaking，the reasons for harmonization are as follows： (1)It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy．They hope to make it quite sure that statements from different countries are reliable and comparable，or at least to be clear about the nature and magnitude of the differences．Besides，they also need confidence in the soundness of the auditing． (2)The advantages of harmonization are very important for MNEs．because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all over the globe were prepared according to the same standards．Besides，it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries．What's more，many aspects of investment appraisal，performance evaluation，and other decision-making uses of management accounting information would benefit from harmonization．Above all，the cOSt of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable． (3)International accountancy firms can benefit from harmonization．They are in favour of harmonization because it is good for their lots of clients． (4)Governments in developing countries might find it easier to comprehend and control the operations of MNEs if financial reporting were harmonized． The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries．In previous Section 8.5some main differences concerned with international accounting are discussed．Besides，there are several significant differences within the equity class，let alone between that class and the other．These differences go to the root of the reasons for the preparation of accounting information．Further，the differences between shareholder/fair view presentation and creditor/tax/conservative presentation is an obstacle that is very hard to be overcome without major changes in attitudes and laws． There is another obstacle：in some countries there are no strong professional accountancy bodies．This means any body such as IASC，which seeks to operate through the private sector。will not be effective in all countries．Besides，a worldwide enforcement agency is also lacking there．Another problem is nationalism．Some countries are not willing to accept compromises that involve changing their accounting practices towards those of other countries．Still another difficulty is the effect of " economic consequences" on accounting standards．To the extent that economic consequences of standards vary by country and to the extent that they are taken into account by those who set standards，this could be a force for deharmonization． The International Accounting Standards Board(IASB)，formerly the International Accounting Standards Committee(IASC)，is an independent private sector standards-setting body founded in 1973 by professional accounting organizations in nine countries and restructured in 2001．Before the restructuring，the IASC issued 41 International Accounting Standards(IAS)and a Framework for the Preparation and Presentation of Financial Statements． The International Accounting Standards Board has been working for the last 30 years to develop a comprehensive set of high-quality accounting standards that can be used to bring uniformity in financial reporting around the world．These standards are already officially accepted in many countries，and are used by an increasing number of major global corporations．The European Commission has proposed that by 2005，all EU companies listed on a regulated market should be required to prepare consolidated accounts in accordance with IAS．Furthermore，other international organizations such as the Basle Committee，the G7，the World Bank，the World Trade Organization，and the International Monetary Fund have expressed support for international accounting harmonization．and for the work of the IASB．

单选题 Task Two-Feeling ·For questions 18-22, match the extracts with what people say, listed A-H. ·For each extract, decide which feeling each person expressed. ·Write one letter (A-H) next to the number of the extract. A welcomes the opportunity to travel in the new job B is unhappy in his/her present job C considers the new job a promotion D was not happy about their interview E thinks the interview was successful F is undecided about accepting the new job G did not like the new company H would like to live in this area