第1题
The company has a strong position within Essland, which has a population of 200 million and forms the majority of Tench’s market. However, the company has also traditionally achieved a good market share in six neighbouring countries due to historic links and shared culture between them and Essland. All of these markets are experiencing growing car ownership as political and market reforms lead to greater wealth in a large proportion of the population. Additionally, the new government in Essland is deregulating markets and opening the country to imports of foreign vehicles.
Tench’s management recognises that it needs to make fundamental changes to its production approach in order to combat increased competition from foreign manufacturers. Tench’s cars are now being seen as ugly, pollutive and with poor safety features in comparison to the foreign competition. Management plans to address this by improving the quality of its cars through the use of quality management techniques. It plans to improve financial performance through the use of Kaizen costing and just-in-time purchasing and production. Tench’s existing performance reporting system uses standard costing and budgetary variance analysis in order to monitor and control production activities.
The Chief Financial Officer (CFO) of Tench has commented that he is confused by the terminology associated with quality management and needs a clearer understanding of the different costs associated with quality management. The CFO also wants to know the impact of including quality costs and using the Kaizen costing approach on the traditional standard costing approach at Tench.
Required:
Write to the CFO to:
(a) Discuss the impact of collection and use of quality costs on the current costing systems at Tench. (6 marks)
(b) Discuss and evaluate the impact of the Kaizen costing approach on the costing systems and employee management at Tench. (8 marks)
(c) Briefly evaluate the effect of moving to just-in-time purchasing and production, noting the impact on performance measures at Tench. (6 marks)
第2题
第3题
M: Not to mention the fact that it's noisy because no one observes visiting hours.
Q: Where are the two people complaining?
(17)
A.At a hotel
B.At a museum.
C.At a new hospital.
D.At a new supermarket.
第4题
第5题
第6题
A、A truly global market reduces the liquidity of investments.
B、The availability of capital is low in a global capital market.
C、Foreign investments may be driven by speculative flows in the market.
D、The cost of capital is more in a global market than a domestic market.
第7题
M: My name is Wang Fang, how do you do?
W: I see by your resume that you have been working?
M: Yes, I have worked for four years with a Canadian company.
W: Tell me what you know about our company, please.
M: Well, Mark Smith, who was the first president, founded the company in 1955. It has 1.5 billion dollars in capital; it employs 8,000 people, and it is the largest company in its field in Canada.
W: What do you know about our major products and our share of the market?
M: Your company products are mostly marketed in Canada and the United States, but particularly have sold very well here in China.
W: What made you decide to change your job?
M: Because I want to change my working environment and seek new challenges.
W: Do you like this job?
M: Yes.
W: What do you think is the most important qualification for a sales- person?
M: I think it is confidence in himself and his products.
W: I agree with you. Do you have any questions to ask about this job?
M: Yes, I like to know something about the salary.
W: I think the starting salary for a salesperson is between 1,500 -2,000 yuan. But the specific number will be determined according to your sales.
M: When can I get the final decision?
W: We cannot reach a final decision until we have talked to all of the other five applicants. Anyhow, we'll contact you within this month. See you.
M: Nice meeting you, too. Good - bye.
(20)
A.The CEO of the company.
B.The creator of the company.
C.The founder of Ottawa.
D.The manager of the department.
第8题
M: My name is David and I live in Shanghai. I was born in 1980, and my major in college was electrical engineering.
W: I see by your resume that you have been working?
M: Yes, I have worked for two years with an American company.
W: May I ask why you left the former company?
M: I would like to get a job in which I can further develop my career and seek new challenges.
W: Tell me what you know about our company, please.
M: I learned some information of your company via Internet. And I know that the company was founded in New York in 1950 by Mark Ward, who was also the first president. It has 2 billion dollars in capital; it employs 15,000 people, and it is the largest company in its field in the States.
W: What do you know about our products and our share of the market?
M: Your company's products are mostly marketed in Europe and the United States, but particularly has sold very well here in China. So I think in the future you'll find China to be a profitable market as well.
W: What kind of personality do you think you have?
M: Well, I approach things very enthusiastically, I think, and I don't like to leave things half-done. I'm very organized and capable.
W: What would you say are your weaknesses and strengths?
M: Well, I'm afraid I'm a poor speaker; however, I'm fully aware of this, so I've been studying how to speak in public. I suppose my strengths are I'm persistent and a fast-learner.
Questions 19 to 21 are based on the conversation you have just heard.
19. What's the relationship between the two speakers?
20. What can we know about the company according to the conversation?
21. What does the man think of himself?
(20)
A.Professor and student.
B.Boss and employee.
C.Interviewer and interviewee.
D.President and adviser.
第9题
A.preferred stock market or liquidation market
B.stock market or debt market
C.securities market or capital market
D.securities market or liquidation market
第10题
Directions: 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.
听力原文:M: They may be proud of their new building, but I’m disappointed. The waitresses are not friendly and the service is slow.
W: Not to mention the fact that the food is even worse.
Q: What are the people discussing?
(12)
A.A new restaurant.
B.A new hotel.
C.A new hospital.
D.A new library.
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