One of the main reason for using ansorption costing is for _____ decision.

Today you can do nearly all your banking by using your smart phone. Many of the major banks allow you to pay bills or transfer funds with a smart phone. Experts say that about 70% of Americans will use a mobile banking service in the near future. But some of them are worried about the safety of the mobile banking service. If you are to do banking frequently with your smart phone, you should get antivirus(防病毒)software and set a password on your phone.

Two travelers engaged in a warm dispute about the color of the Chameleon. One of them affirmed it was blue, that he had seen it with his own eyes upon the naked branch of a tree, feeding on the air in a very clear day. The other strongly asserted it was green, and that he had viewed it very closely and minutely upon the broad leaf of a fig tree. Both of them were positive, and the dispute was rising to a quarrel; but a third person luckily coming by, they agreed to refer the question to his decision. "Gentlemen," said the Arbitrator, "You could not have been more lucky in your reference, as I happen to have caught one of them last night; but, indeed, you are both mistaken, for the creature is totally black." "Black, impossible." "Nay," said the Umpire, with great assurance, "the matter may be soon decided, for I immediately enclosed my Chameleon in a little box, and here it is." So saying, he drew it out of his pocket, opened the box, and, lo! It was white as snow.

The best lesson that the reader can derive from this fable is ______ .

A．looks are deceiving

B．never judge a book by its cover

C．truth changes with time

D．every yea has its nay

One of the WTO basic functions is to act as a forum for ongoing multilateral trade negotiations.(  )

To: All staff

From: Manager of the Maintenance Service Section Date: September 17th RE: New Telephone System

Our new telephone system will be installed over the coming weekend and will be operational Monday morning with the new system.

Each staff member will continue to have individual voice mail, allowing callers to leave voice messages for you when you are not available to take a call. Calls can still be routed to the main switchboard if you prefer to continue to have one of the operators take messages for you. In addition, every telephone including the ones in the conference rooms will be set up for conference calls and for long distance calls. You will need to use your employee code to make long distance calls. If necessary, operators can arrange conference calls for you, if given at least thirty minutes' notice.

There will be a twenty-minute introduction to the system offered in Conference Room 3 on Monday at 10:00 A.M., 11:00 A.M., and 1:30 RM. Please plan to attend one of these sessions so that you will be able to fully utilize the features of our new phone system.

How are messages presently taken?

A．By an outside answering service

B．By individual department members

C．By computers

D．By voice mail

John: One of the main differences between a man’s and a woman’s body is that men are generally less capable of bending their body than women. You may think it is not important whether your body can bend easily or not, but it is. Stretching your muscles regularly will help you to move effectively. It can also help you to stay injury-free, relax your muscles and in turn reduce stress.

Mike: Doing uninterrupted sessions may make you feel you are doing the best thing for your body. But not giving yourself a break between workouts will mean that you will burn out, and do more harm than good. You should be taking a day off from exercising every two or three days as a minimum ideally. Taking a rest will mean that when you train again you can train harder.

Paul: Lots of men fall into the trap of thinking that in order to be better and achieve more, they have to perform. all their exercises at a super fast pace. Although it’s true for some exercises, for others this is just not the case. Take weight lifting for example. When lifting slowly, you can increase the amount of time your muscles are tense for and increase the blood flow.

David:Some men are terrible for sticking to the same fitness routine, but doing different types of fitness activities means that you work different parts of your body, and by doing this you improve your core strength and your balance. It is often difficult for most men to try new things. If you don’t want to go into a fitness class on your own, take a friend with you.

Helen:Women seem to be much better than men at taking a different approach to fitness. They engage physically and mentally with their fitness programs, which has many health benefits. One is that your stress levels can decrease. And some practices of this approach, such as Tai Chi, can improve bone health. To take advantage of these health benefits, find what suits you best from among the many different fitness techniques that are out there.

Now match the name of each person (36-40) to the appropriate statement.

Note: there are two extra statements.

John______

A.Try to diversify your fitness activities.

B.Body and mind should be engaged in exercising.

C.Slow fitness activities fit men better.

D.Men should take intense sessions frequently.

E.Regular stretching improves body’s flexibility.

F.Workout speed depends on what exercise you do.

G.A regular rest between workouts is necessary.

Mike______A.Try to diversify your fitness activities.

B.Body and mind should be engaged in exercising.

C.Slow fitness activities fit men better.

D.Men should take intense sessions frequently.

E.Regular stretching improves body’s flexibility.

F.Workout speed depends on what exercise you do.

G.A regular rest between workouts is necessary.

Paul______A.Try to diversify your fitness activities.

B.Body and mind should be engaged in exercising.

C.Slow fitness activities fit men better.

D.Men should take intense sessions frequently.

E.Regular stretching improves body’s flexibility.

F.Workout speed depends on what exercise you do.

G.A regular rest between workouts is necessary.

David______A.Try to diversify your fitness activities.

B.Body and mind should be engaged in exercising.

C.Slow fitness activities fit men better.

D.Men should take intense sessions frequently.

E.Regular stretching improves body’s flexibility.

F.Workout speed depends on what exercise you do.

G.A regular rest between workouts is necessary.

Helen______A.Try to diversify your fitness activities.

B.Body and mind should be engaged in exercising.

C.Slow fitness activities fit men better.

D.Men should take intense sessions frequently.

E.Regular stretching improves body’s flexibility.

F.Workout speed depends on what exercise you do.

G.A regular rest between workouts is necessary.

请帮忙给出每个问题的正确答案和分析，谢谢！

One of the major keys to success is __________. 查看材料

A.the ability to work with others

B.encouraging group members

C.lack of good leaders

D.overcoming fears about being a leader

E.bossing people around

F.working out good strategies

One of the more discernible trends in the financial-service industry in re cent times has been the adoption of programs designed to encourage more personalized relationships between an institution's employees and its clients, particularly those clients who are major depositors. The expression most commonly used to describe this type of program is "relationship banking". A good definition is provided in the 1985 book "Marketing Financial Services":

In relationship banking the emphasis is on establishing a long-term multiple-service relationship; on satisfying the totality of the client's financial service needs; and on minimizing the need or desire of clients to splinter their financial business among various institutions.

Implicit within any definition of relationship banking is recognition that the financial-service requirements of one individual or relatively homogeneous group. A successful relationship banking program is, therefore, dependent in a large part on the development of a series of "financial-serviced packages": each designed to meet the needs of identifiable homogeneous groups.

Another dimension of relationship banking is the development of highly personalized relationships between employee and client. In most financial institutions today the client is serviced by any employee who happens to be free at the time, regardless of the nature of the transaction. Personalized relation ships are therefore difficult to establish. In a full relationship banking pro gram, however, the client knows there is one individual within the institution who has intimate knowledge of the client's requirements and preferences regarding complex transactions. Over time, the client develops a high level of confidence in this employee. In short, a personalized relationship evolves between client and employee.

With what subject is the passage mainly concerned?

A．The decline of the financial-service industry.

B．Variety within financial services.

C．A way of making banking more personal.

D．Increasing everyday banking transactions.

How can a company improve its sales? One of the keys to more effective selling is for a company to first decide on its "sales strategy." In other words, what is the role of the sales person? Is the salesperson's job narrative, suggestive, or consultative?

The "narrative" sales strategy depends on the salesperson moving quickly into a standard sales presentation. His or her pitch highlights the benefits for the customer of a particular product or service. This approach is most effective for customers whose buying motives are basically the same and is also well suited to companies who have a large number of prospects (可能的主顾) on which to call.

The "suggestive" approach is tailored more for the individual customer. The salesperson must be in a position to offer alternative recommendations that meet a particular customer's needs. One key aspect of the suggestive approach is the need for the salesperson to engage the buyer in some sort of discussion. The salesperson can then use the information gleaned from the customer to suggest an appropriate product or service.

"We tell our salespeople to be like wine stewards," says Mindy Sahlawannee, a corporate sales trainer, "the wine steward first checks to see what food the customer has ordered and then opens by suggesting the wine that best complements the dish. Most companies who use a narrative strategy should be using a suggestive strategy. Just like you can't drink red wine with every dish, you can't have one sales recommendation to suit all customers."

The final strategy demands that a company's sales staff act as "consultants" for the buyer. In this role, the salesperson must acquire a great deal of information about the customer. They do this through market research, surveys, and face-to-face discussions. Using this information, the salesperson makes a detailed presentation tailored specifically to a customer's needs.

"Good sales 'consultants'," says Alan Goldfarb, president of Ad Pro, Inc., "are the people who use a wide range of skills including probing, listening, analysis, and persuasiveness. The best sales 'consultants', however, are the ones who can 'think outside the box' and use their creativity to present a product and close the sale. The other skills you can teach. Creativity is innate. It's something we look for in every employee we hire."

More and more sales teams are switching from a narrative or suggestive approach to a more consultative strategy. As a result, corporations are looking more at intangibles such as creativity and analytical skills and less at educational background and technical skills.

"The next century will be about meeting individual customer needs," says Goldfarb, "the days of one size fits all are over."

The major difference between narrative sales and suggestive sales is that

A．the former highlights the benefits while the latter emphasize the function of the product

B．the former uses more prepared information, the latter has to get ready for unexpected information

C．the former involves no discussion while the latter involves discussion a lot

D．the former is effective in creating demand, the latter is effective in satisfying existing demand