Generally accepted accounting principles, or GAAP, are the rules and procedures established by the Financial Accounting Standards Board, or the FASB.（）

Thin Co is a private hospital offering three types of surgical procedures known as A, B and C. Each of them uses a pre-operative injection given by a nurse before the surgery. Thin Co currently rent an operating theatre from a neighbouring government hospital. Thin Co does have an operating theatre on its premises, but it has never been put into use since it would cost $750,000 to equip. The Managing Director of Thin Co is keen to maximise profits and has heard of something called ‘throughput accounting’, which may help him to do this. The following information is available:

1 All patients go through a five step process, irrespective of which procedure they are having:

– step 1: consultation with the advisor;

– step 2: pre-operative injection given by the nurse;

– step 3: anaesthetic given by anaesthetist;

–step 4: procedure performed in theatre by the surgeon;

– step 5: recovery with the recovery specialist.

2 The price of each of procedures A, B and C is $2,700, $3,500 and $4,250 respectively.

3 The only materials’ costs relating to the procedures are for the pre-operative injections given by the nurse, the anaesthetic and the dressings. These are as follows:

4 There are five members of staff employed by Thin Co. Each works a standard 40-hour week for 47 weeks of the year, a total of 1,880 hours each per annum. Their salaries are as follows:

– Advisor: $45,000 per annum;

– Nurse: $38,000 per annum;

– Anaesthetist: $75,000 per annum;

– Surgeon: $90,000 per annum;

– Recovery specialist: $50,000 per annum.

The only other hospital costs (comparable to ‘factory costs’ in a traditional manufacturing environment) are general overheads, which include the theatre rental costs, and amount to $250,000 per annum.

5 Maximum annual demand for A, B and C is 600, 800 and 1,200 procedures respectively. Time spent by each of the five different staff members on each procedure is as follows:

Part hours are shown as decimals e.g. 0·24 hours = 14·4 minutes (0·24 x 60).

Surgeon’s hours have been correctly identified as the bottleneck resource.

Required:

(a) Calculate the throughput accounting ratio for procedure C.

Note: It is recommended that you work in hours as provided in the table rather than minutes. (6 marks)

(b) The return per factory hour for products A and B has been calculated and is $2,612·53 and $2,654·40 respectively. The throughput accounting ratio for A and B has also been calculated and is 8·96 and 9·11 respectively.

Calculate the optimum product mix and the maximum profit per annum. (7 marks)

(c) Assume that your calculations in part (b) showed that, if the optimum product mix is adhered to, there will be excess demand for procedure C of 696 procedures per annum. In order to satisfy this excess demand, the company is considering equipping and using its own theatre, as well as continuing to rent the existing theatre. The company cannot rent any more theatre time at either the existing theatre or any other theatres in the area, so equipping its own theatre is the only option. An additional surgeon would be employed to work in the newly equipped theatre.

Required:

Discuss whether the overall profit of the company could be improved by equipping and using the extra theatre.

Note: Some basic calculations may help your discussion. (7 marks)

听力原文： Thank you for your compliance with the rules and regulations of the new reporting system. Since we are continuously striving to improve its effectiveness and efficiency, there is a small issue that I would like to cover today with you, the staff members, about the maintenance and functioning of this program. Before a report is submitted, we remind you that it is necessary to clearly indicate which dates these reports cover. The members of the team can implicitly infer it, however, to alleviate some of their stress and to keep the reporting system functioning more smoothly, we request that each report have a clear indication as to which dates it covers. If no clear indication is presented, it will be returned, and a request for clarification will be maintained. Therefore, your cooperation in this regard is very much appreciated.

What is the purpose of this talk?

A．To introduce a new company policy.

B．To remind the employees to hand in their reports.

C．To ask the workers to work harder.

D．To request the staff to write in the dates.

The open account procedure is when the exporter dispatches the goods, prepares the invoice, sends them to the customer, and then waits for payment.

A．ships

B．describes

C．displaces

D．disperses

When hypnotized subjects are told that they are deaf and are then asked whether they can hear the hypnotist, they reply, "No. " Some theorists try to explain this result by arguing that the selves of hypnotized subjects are dissociated into separate parts, and that the part that is deaf is dissociated from the part that replies. Which of the following challenges indicates the most serious weakness in the attempted explanation described above?

A．Why does the part that replies not answer, "Yes"?

B．Why are the observed facts in need of any special explanation?

C．Why do the subjects appear to accept the hypnotist" s suggestion that they are deaf?

D．Why do hypnotized subjects all respond the same way in the situation described?

E．Why are the separate parts of the self the same for all subjects?

You are the network administrator for The network consists of a single Active Directory domain named All servers run Windows Server 2003.A member server named TestKing3 hosts files and folders. On TestKing3, you configure a normal backup to run every night. The backup data will be saved to magnetic tape, and a detailed log file will be generated. The backup job will use an account named BackupUser, which is a member of the Backup Operators group.One week later, you use your Administrator account credentials to log on to TestKing3. You start the Backup utility. However, no backup logs are available.You need to verify that the backup jobs are completing successfully.What should you do?（）

A.Use a text editor to open C:\windows\security\logs\Backup.log. Search for the dates when backups were scheduled.

B. Start the Backup utility by using the Run As option. Provide the account credentials of BackupUser. From the Tools menu, select Report, and then select the most recent report.

C. Open the Removable Storage snap-in. Examine the properties of the most recently completed Work Queue object.

D. Open the Removable Storage snap-in, and then open the properties of the Operator Requests object. On the General tab, clear the Automatically delete completed requests option

It is generally accepted that the experiences of the child in his first years largely determine his character and later personality. Every experience teaches the child something and the effects are cumulative. "Upbringing" is normally used to refer to the treatment and training of the child within the home. This is closely related to the treatment and training of the child in school, which is usually distinguished by the term "education". In a society such as ours, both parents and teachers are responsible for the opportunities provided for the development of the child, so that upbringing and education are interdependent.

The ideals and practices of child rearing vary from culture to culture. In general, the more rural the community, the more uniform. are the customs of child upbringing. In more technologically developed societies, the period of childhood and adolescence(青春期) tends to be extended over a long time, resulting in more opportunity for education and greater variety in character development.

Early upbringing in the home is naturally affected both by the cultural pattern of the community and by the parents' capabilities and their aims and depends not only on upbringing and education but also on the innate abilities of the child. Wide differences of innate intelligence and temperament exist even in children of the same family.

Intelligent parents, however, realize that the particular setting of each family is unique, and there can be no rigid(严格的) general rules. They use general information only as a guide in making decisions and solving problems.

All parents have to solve the problems of freedom and discipline. The younger the child, the more readily the mother gives in to his demands to avoid disappointing him. She knows that if his energies are not given an outlet, her child's continuing development may be warped.

A child must be allowed to enjoy this "messy" but tactile stage of discovery before he is ready to go on to the less physical pleasures of toys and books. Similarly, throughout life. each stage depends on the satisfactory completion of the one before.

It's a general belief that a child's later character and personality is ______ decided by his early experiences both at home and in school.

A．chiefly

B．by chance

C．entirely

D．seldom

The brain waves are the slowest during ____

A) stage 1 

B) stage 2 and stage 3 

C) stage 4

D) REM sleep

本题为单选题，请给出正确答案及解析，谢谢！

Which of the following statements are TRUE?

I. A two-tailed test on a large sample with a significance level of .01 has confidence intervals of + 1.96 s/ n.

Ⅱ. A hypothesized mean of 3, a sample mean of 6, and a standard error of the sampling means of 2 give a sample Z-statistic of 1.5.

Ⅲ. A Type I error is rejecting the null hypothesis when it was true and a Type Ⅱ error is accepting the alternative hypothesis when it is false. IV. When the sample Z-statistic is greater than the critical Z-statistic in a two-tailed test you should reject the null hypothesis and accept the alternative hypothesis.

A.I and Ⅲ only.

B.Ⅱ and IV only.

C.Ⅱ, Ⅲ, and IV only.

D.I, Ⅱ, Ⅲ, and IV.

According to the passage, some people's impression of seals is that ______ .

A．they are the cleverest creatures in the sea

B．they are good at swimming

C．they are the fairies of the sea

D．they are our friends