A、$11,600
B、$13,400
C、$25,000
D、$4,500
第1题
A.In the fee-for-transaction revenue model B.In the web catalog revenue model C.In the traditional catalog-based retail revenue&39; model D.In the advertising-supported revenue model
第2题
The government responded to the universities’ threat by setting up the most fundamental review of higher education for a generation, under a non-party troubleshooter (调停人),Sir Ron Dearing.
One in three school-leavers enters higher education, five times the number when the last review took place thirty years ago.
Everyone agrees a system that is feeling the strain after rapid expansion needs a lot more money-but there is little hope of getting it from the taxpayer and not much scope for attracting more finance from business.
Most colleges believe students should contribute to tuition costs, something that is common elsewhere in the world but would mark a revolutionary change in Britain. Universities want the government to introduce a loan scheme for tuition fees and have suspended their own threatened action for now. They await Dearing’s advice, hoping it will not be too late-some are already reported to be in financial difficulty.
As the century nears its end, the whole concept of what a university should be is under the microscope. Experts ponder how much they can use computers instead of classrooms, talk of the need for lifelong learning and refer to students as “consumers.”
The Confederation (联盟) of British Industry, the key employers’ organization, wants even more expansion in higher education to help fight competition on world markets from booming Asian economies. But the government has doubts about more expansion. The Times newspaper egress, complaining that quality has suffered as student numbers soared, with close tutorial supervision giving way to “mass production methods more typical of European universities.”
第21题:The chief concern of British universities is ________.
A) how to tackle their present financial difficulty
B) how to expand the enrollment to meet the needs of enterprises
C) how to improve their educational technology
D) how to put an end to the current tendency of quality deterioration
第3题
group mainly operates a chain of national restaurants and provides vending and other catering services to corporate
clients. All restaurants offer ‘eat-in’, ‘take-away’ and ‘home delivery’ services. The draft consolidated financial
statements for the year ended 30 September 2005 show revenue of $42·2 million (2004 – $41·8 million), profit
before taxation of $1·8 million (2004 – $2·2 million) and total assets of $30·7 million (2004 – $23·4 million).
The following issues arising during the final audit have been noted on a schedule of points for your attention:
(a) In September 2005 the management board announced plans to cease offering ‘home delivery’ services from the
end of the month. These sales amounted to $0·6 million for the year to 30 September 2005 (2004 – $0·8
million). A provision of $0·2 million has been made as at 30 September 2005 for the compensation of redundant
employees (mainly drivers). Delivery vehicles have been classified as non-current assets held for sale as at 30
September 2005 and measured at fair value less costs to sell, $0·8 million (carrying amount,
$0·5 million). (8 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended
30 September 2005.
NOTE: The mark allocation is shown against each of the three issues.
第4题
A.The previous fare increase was the same amount as the proposed fare increase.
B.Fare increases do not necessarily lead to lower revenues from city bus service.
C.A decrease in fares would result in increased ridership and increased revenues from bus service.
D.The fare increase would make Greenville" s bus service much more expensive than bus services in other comparable cities.
E.Some of the people currently using the bus have the option of not traveling by bus.
第5题
A.relating to the acquisition of fixed assets
B.relating to the issue of bond
C.relating to converting a partnership into a limited company
D.on wages of staff
第6题
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
This year the combined advertising revenues of Google and Yahoo! will rival the combined primetime ad revenues of America's three big television networks, ABC, CBS and NBC predicts Advertising Age. It will, says the trade magazine, represent a "watershed moment" in the evolution of the internet as an advertising medium, A 30-second prime-time TV ad was once considered the most effective-- and the most expensive-- form. of advertising. But that was before the internet got going. And this week online advertising made another leap forward.
This latest innovation comes from Google, which has begun testing a new auction-based service for display advertising. Both Google and Yahoo! make most of their money from advertising. Auctioning keyword search-terms, which deliver sponsored links to advertisers' websites, has proved to be particularly lucrative. And advertisers like paid-search because, unlike TV, they only pay for results: they are charged when someone clicks on one of their links.
Both Google and Yahoo!, along with search-site rivals like Microsoft's MSN and Ask Jeeves, are developing much broader ranges of marketing services. Google, for instance, already provides a service called AdSense. It works rather like an advertising agency, automatically placing sponsored links and other ads on third-party websites. Google then splits the revenue with the owners of those websites, who can range from multinationals to individuals publishing blogs, as online journals are known.
Google's new service extends AdSense in three ways. Instead of Genie's software analyzing third-party websites to determine from their content what relevant ads to place on them, advertisement will instead be able to select the Specific sites where they want their ads to appear. This provides both more flexibility and control, says Patrick Keane, Google's head of sales strategy.
The second change involves pricing. Potential internet advertisers must bid for their ad to appear on a "cost-per-thousand" (known as CPM) basis. This is similar to TV commercials, where advertisers pay according to the number of people who are supposed to see the ad. But the Google system delivers a twist: CPM bids will also have to compete against rival bids for the same ad space from those wanting to pay on a "cost-per-click" basis, the way search terms are presently sold. Click-through marketing tends to be aimed at people who already know they want to buy .something and are searching for product and price information, whereas display advertising is more often used to persuade people to buy things in the first instance.
The third change is that Google Will now offer animated ads-- but nothing too flashy or annoying, insists Mr. Keane. Such ads are likely to he more appealing to some the big-brand advertisers. Spurred on by the spread of faster broadband connections, such companies are becoming increasingly interested in so-called "rich-media" ads, like animation and video
By saying "It will represent a 'watershed moment' in the evolution of the internet as an advertising medium", the trade magazine suggests
A.Google and Yahoo! share advertising revenues with television networks.
B.The success of Google and Yahoo lakes a turning-point to online advertising.
C.America's three big television networks play an important role in the development of advertising medium.
D.Google and Yahoo! build up their status in advertising.
第7题
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
This year the combined advertising revenues of Google and Yahoo! will rival the combined primetime ad revenues of America's three big television networks, ABC, CBS and NBC predicts Advertising Age. It will, says the trade magazine, represent a "watershed moment" in the evolution of the internet as an advertising medium. A 30-second prime-time TV ad was once considered the most effective — and the most expensive — form. of advertising. But that was before the internet got going. And this week online advertising made another leap forward.
This latest innovation comes from Google, which has begun testing a new auction-based service for display advertising. Both Google and Yahoo! make most of their money from advertising. Auctioning keyword search-terms, which deliver sponsored links to advertisers' websites, has proved to be particularly lucrative. And advertisers like paid-search because, unlike TV, they only pay for results: they are charged when someone clicks on one of their links.
Both Google and Yahoo!, along with search-site rivals like Microsoft's MSN and Ask Jeeves, are developing much broader ranges of marketing services. Google, for instance, already provides a service called AdSense. It works rather like an advertising agency, automatically placing sponsored links and other ads on third-party websites. Google then splits the revenue with the owners of those websites, who can range from multinationals to individuals publishing blogs, as online journals are known.
Google's new service extends AdSense in three ways. Instead of Google's software analyzing third-party websites to determine from their content what relevant ads to place on them, advertisement will instead be able to select the specific sites where they want their ads to appear. This provides both more flexibility and control, says Patrick Keane, Google's head of sales strategy.
The second change involves pricing. Potential internet advertisers must bid for their ad to appear on a "cost-per-thousand" (known as CPM) basis. This is similar to TV commercials, where advertisers pay according to the number of people who are supposed to see the ad. But the Google system delivers a twist: CPM bids will also have to compete against rival bids for the same ad space from those wanting to pay on a "cost-per-click" basis, the way search terms are presently sold. Click-through marketing tends to be aimed at people who already know they want to buy something and are searching for product and price information, whereas display advertising is more often used to persuade people to buy things in the first instance.
The third change is that Google will now offer animated ads — but nothing too flashy or annoying, insists Mr. Keane. Such ads are likely to be more appealing to some the big-brand advertisers. Spurred on by the spread of faster broadband connections, such companies are becoming increasingly interested in so-called "rich-media" ads, like animation and video.
By saying "It will represent a 'watershed moment' in the evolution of the internet as an advertising medium", the trade magazine suggests ______.
A.Google and Yahoo! share advertising revenues with television networks.
B.The success of Google and Yahoo takes a turning-point to online advertising.
C.America's three big television networks play an important role in the development of advertising medium.
D.Google and Yahoo! build up their status in advertising.
第8题
Over the past ten years, the sharp increase in the sale of personal computers was due to
A.better computer graphics and sound.
B.the enhanced version of the Pentium processor.
C.the success of the world's first microprocessor.
D.successful sales of Intel chips and Microsoft software.
第9题
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
British universities, groaning under the burden of a huge increase in student numbers, are warning that the tradition of a free education is at risk. The universities have threatened to impose an admission fee on students to plug a gap in revenue if the government does not act to improve their finances and scrap some public spending cutbacks.
The government responded to the universities' threat by setting up the most fundamental review of higher education for a generation, under a non-party troubleshooter(调停人), Sir Ron Dearing.
One in three school leavers enters higher education, five times the number when the last review took place thirty years ago.
Everyone agrees a system that is feeling the strain after rapid expansion needs a lot more money—but there is little hope of getting it from the taxpayer and not much scope for attracting more finance from business.
Most colleges believe students should contribute to tuition costs, something that is common elsewhere in the world but would mark a revolutionary change in Britain. Universities want the government to introduce a loan scheme for tuition fees and have suspended their own threatened action for now. They await Dearing's advice, hoping it will not be too late -- some are already reported to be in financial difficulty.
As the century nears its end, the whole concept of what a university should be is under the microscope.
Experts wonder how much they can use computers instead of classrooms, talk of the need for lifelong learning and refer to students as "consumers."
The Confederation (联盟)of British Industry, the key employers' organization, wants even more expansion in higher education to help fight competition on world markets from booming Asian economies. But the government has doubts about more expansion. The Times newspaper agrees, complaining chat quality has suffered as student numbers soared, with close tutorial supervision giving way to "mass production methods more typical of European universities.
The chief concern of British universities is______.
A.how to tackle their present financial difficulty
B.how to expand the enrollment to meet the needs of enterprises
C.how to improve their educational technology
D.how to put an end to the current tendency of quality deterioration
第10题
阅读下面的文章,根据文章内容,完成相应的选择题。
THREE STEPS TO A GOOD MARKETING BUDGET
Without good budget management, you are likely to overspend on marketing accidentally. Here are three steps that help to make a good marketing budget.
STEP 1A、ORGANIZE FINANCIAL INFORMATION
The first step is to be clear of your current financial situation. You need to know how much money your company makes monthly and the changes that might arise in the future. Although income flows change throughout the year, you must organize the information based on reliable revenue — the minimum amount of money your company makes each month.
A realistic budget plan will always focus on the income that exceeds the expenses, not the total revenue that comes in. When you have determined the amount of disposable income available for the company, you should determine where the money will go.
STEP 2A、DETERMINE WHERE YOU WANT TO SPEND MARKETING FUNDS
After you know the total amount available to spend on marketing, the next step is how you plan to spend that money. Three main factors decide how you spend marketing fundsA、the budget amount, your past experiences, and where you can reach the right audience.
You will start organizing how to spend the funds based on the amount. Besides, you need to consider the strategies that have worked in the past. Also, you need to consider which marketing channels will allow you to reach the right audience.
STEP 3A、ASSESS DATA AND MAKE APPROPRIATE CHANGES
The final step in building a good marketing budget is the analysis of the plan and any changes that may improve revenue. Ultimately, marketing is designed to bring in extra revenue. If the activity does not bring in any additional revenue over its cost, then it is better to change strategy and try something else.
Assessing the data is a vital part of creating an effective marketing strategy. Evaluation begins with comparing past performance to the performance after marketing the product or services. However, a good budget alone is not enough. You have to take action and remain committed to following through your plan. By keeping the budget in mind when you make decisions, you will have the opportunity to work out different strategies to find the best solutions for your business goals and prevent overspending on marketing.
操作提示:通过题干后的下拉框选择题目的正确答案。
1. What should the budget plan be based on? {A; B; C}
A. The company's reliable expense.
B. The company's reliable income.
C. The company's reliable cost.
2. What does “disposable income” mean in Passage 3? {A; B; C}
A. Total income.
B. Previous income.
C. Net income.
3. You have to be clear of ________________when organizing financial information. {A; B; C}
A. the income and expenses
B. the marketing fund
C. the budget management
4. The three main factors that decide how you spend marketing funds are _______________. {A; B; C}
A. the money you have earned, the actual expenses and the money you will expend
B. the budget amount, your past experiences and where you can reach the right audience
C. the assets you have, the product and the income
5. Keeping the budget in mind when making marketing decisions will avoid ______________. {A; B; C}
A. using less than you earn
B. using money unnecessarily
C. using more than you earn
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