Helot Co is thinking about expanding its business and introducing a new computer repair se

Which of the following would be appropriate ways for Helot Co to close a cost gap？

(1) Buy cheaper, lower grade plastic for the game discs and cases

(2) Using standard components wherever possible in production

(3) Employ more trainee game designers on lower salaries

(4) Use the company’s own online gaming websites for marketing

A.1, 2 and 3

B.1, 3 and 4

C.2 and 4

D.2 and 3 only

The following scenario relates to questions 11–15.

Helot Co develops and sells computer games. It is well known for launching innovative and interactive role-playing games and its new releases are always eagerly anticipated by the gaming community. Customers value the technical excellence of the games and the durability of the product and packaging.

Helot Co has previously used a traditional absorption costing system and full cost plus pricing to cost and price its products. It has recently recruited a new finance director who believes the company would benefit from using target costing. He is keen to try this method on a new game concept called Spartan, which has been recently approved.

After discussion with the board, the finance director undertook some market research to find out customers’ opinions on the new game concept and to assess potential new games offered by competitors. The results were used to establish a target selling price of $45 for Spartan and an estimated total sales volume of 350,000 units. Helot Co wants to achieve a target profit margin of 35%.

The finance director has also begun collecting cost data for the new game and has projected the following:

Which of the following statements would the finance director have used to explain to Helot Co’s board what the benefits were of adopting a target costing approach so early in the game’s life-cycle？

(1) Costs will be split into material, system, and delivery and disposal categories for improved cost reduction analysis

(2) Customer requirements for quality, cost and timescales are more likely to be included in decisions on product development

(3) Its key concept is based on how to turn material into sales as quickly as possible in order to maximise net cash

(4) The company will focus on designing out costs prior to production, rather than cost control during live production

A.1, 2 and 4

B.2, 3 and 4

C.1 and 3

D.2 and 4 only

Economics can help one make better decisions because he learns______.

A．how to weigh the cost and the benefit

B．all the practical economic theories

C．something useful about business

D．logical way of thinking

A.thinking abilities

B.communicate

C.problem solving

D.opportunities

21. A. known B. clear C. obvious D. sure

22. A. would B. must C. might D. should

23. A. had B. ought C. used D. wanted

24. A. bicycle B. hill C. straw D. worker

25. A. when B. before C. while D. as

26. A. thinking B. suspecting C. expecting D. insisting

27. A. thoroughly B. through C. down D. up

28. A. carefully B. successfully C. obviously D. silently

29. A. return B. retreat C. retire D. rest

30. A. short while B. a period C. few minutes D. some time

SECTION B INTERVIEW

Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. Questions 1 to 5 are based on an interview. At the end of the interview you will be given 10 seconds to answer each of the following five questions.

Now listen to the interview.

听力原文：A: How do you and your housemates like the co - up？ I' m thinking of joining it myself.

B: We like it quite a bit. We get some very fresh produce. And both staples and fair prices. But it certainly hasn’t saved us time. The co - up doesn’t carry everything. So we still wind up going to the supermarket too, for cleaning supplies, batteries, that sort of thing. I wish the co - up solved those items. ]' ye been talking about it with some of the other members.

A: What do members have to do.'？ Just to pay a membership fee？

B: Yeah. There is a fee, and there are meetings. But attend ance isn’t required. But we do have to work there for an hour every week, which isn’t too bad. Once you are there, you can get your shopping done.

A: I wouldn’t mind working there some time. You get to learn about the products. But is the food free of additives？ That will be the main reason I join. I' m a convert from junk food. Until now my diets have been largely chemical additives and pesticides. B: Well, a lot of food is pure and pesticides - free. They also have ultamine supplements and soy and Toufu and that kind of thing, lots of health food in shop there. So if source health oriented, the co- up is.

A: I’d like to try it just for a month or so. Then if you like it, you can join for a longer periods. And it becomes cheaper. A six month membership costs as much as 5 individual months.

B: Sounds pretty easy. Maybe the next time I run into you a gain, it will be in the checkout line in the co -up.

What are the speakers mainly discussing？

A．Memberships in a food coup.

B．The benefits of health food.

C．Shopping in the supermarket.

D．The current cost of food.

SECTION B INTERVIEW

Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. Questions 1 to 5 are based on an interview. At the end of the interview you will be given 10 seconds to answer each of the following five questions.

Now listen to the interview.

听力原文：A: How do you and your housemates like the co - up？ I'm thinking of joining it myself.

B: We like it quite a bit. We get some very fresh produce. And both staples and fair prices. But it certainly hasn't saved us time. The co - up doesn't carry everything. So we still wind up going to the supermarket too, for cleaning supplies, batteries, that sort of thing. I wish the co - up solved those items. I've been talking about it with some of the other members.

A: What do members have to do？ Just to pay a membership fee？

B: Yeah. There is a fee, and there are meetings. But attendance isn't required. But we do have to work there for an hour every week, which isn't too bad. Once you are there, you can get your shopping done.

A: I wouldn't mind working there some time. You get to learn about the products. But is the food free of additives？ That will be the main reason I join. I'm a convert from junk food. Until now my diets have been largely chemical additives and pesticides.

B: Well, a lot of food is pure and pesticides - free. They also have ultamine supplements and soy and Toufu and that kind of thing, lots of health food in shop there. So if source health oriented, the co-up is.

A: I'd like to try it just for a month or so. Then if you like it, you can join for a longer periods. And it becomes cheaper. A six month membership costs as much as 5 individual months.

B: Sounds pretty easy. Maybe the next time I run into you again, it will be in the checkout line in the co-up.

What are the speakers mainly discussing？

A．Memberships in a food co - up.

B．Tile benefits of health fond

C．Shopping in the supermarket.

D．The current cost of food

They claim they want to dress as they please. But they all wear the same clothes. They set off in new directions in music. But somehow they all end up huddled round listening to the same record. Their son for thinking or acting in thus and such a way is that the crowd is doing it. They have come out of their co coon—into a larger cocoon.

It has become harder and harder for a teenager to stand up against the popularity wave and to go his or her own way. Industry has firmly carved out a teenage market. These days every teenager can learn from the advertisements what a teenager should have and be. And many of today's parents have come to award high marks for the popularity of their children. All this adds up to a great barrier for the teenager who wants to find his or her own path.

But the barrier is worth climbing over. The path is worth following. You may want to listen to classical music instead of going to a party. You may want to collect rocks when everyone else is collecting re cords. You may have some thoughts that you don't care to share at once with your classmates. Well, go to it. Find yourself. Be yourself. Popularity will come with the people who respect you for who you are. That's the only kind of popularity that really counts.

The author's purpose in writing this passage is to tell ______.

A．readers how to be popular with people around

B．teenagers how to learn to decide things for themselves

C．parents how to control and guide their children

D．people how to understand and respect each other

思维(thinking)

知觉思维(perception thinking)