In the MPC process, capacity decisions （equipment, facilities, suppliers, etc.) are most likely to occur in which time horizon？

A．something that would make you different from others

B．basic information including your name, age, etc.

C．something about your education background

D．both B and C

A sketch B rough C preliminary D improper

A sketch B rough C preliminary D improper

【简答题】翻译信函： Date: May 18th, 2016 Dear Sirs, Thank you for the information. We have full of confidence to meet your quality level. Now we can assure you by offering some FAQs as follows. Q1: How do we control the product quality? ① We can control our rate of substandard products under the 0.1‰. ② We have our individual QC managers, who are responsible for checking each item and overseeing the whole product process. ③ Color can be customized. Q2: What are the improvements of our cosmetic pencil? ① It’s easy to color and it’s easy remove by remover oil. ② Supplier from Korea, high quality so that make-up more sophisticated. ③ 21 cm. It’s longer than others sell in the market. ④ It can keep using 1 year ,it wouldn’t melt in hot weather. Q3: Does OEM & ODM order is acceptable? Definitely no problem for custom designs, we work on OEM orders, which mean size, material, quantity, design, packing solution etc., will depend on your requests; and your logo will be customized on our products. Q4: What is the MOQ for your production? Pls consider the mini order of 5,000 pieces. Worth mentioned is that not only we sell products, but what we sell is service. We offer you a series of excellent services including basic services, customized services, after-sale services, which is covered in the leaflet having sent to you. Any further questions, please be free to inform us! Best regards! Zheng Hao

On January 2, a company acquires some state-of-the-art production equipment at a net cost of $14 million. For financial reporting purposes, the firm will depreciate the equipment over a 7-year life using straight-line depreciation and a zero salvage value; for tax reporting purposes, however, the firm will use 3-year accelerated depreciation. Given a tax rate of 35% and a first-year accelerated depreciation factor of 0.333, by how much will the company’s deferred tax liability increase in the first year of the equipment’s life?

A.$931,700.

B.$1,064,800.

C.$1,730,300.

A．capacity or power to do something physical or mental

B．quality of being able to do something

C．curve or turn, esp. in a road, race course, river, etc.

D．action of being able to change according to different circumstances