【单选题】The diamond-shaped rice cakes have 3 colors, generally_______.

A．By using moon-shaped cakes to send messages.

B．By filling moon-shaped cakes with meat and sweets.

C．By making cakes in the shape of the full moon.

D．By keeping the family ties strong.

A、sugar

B、sesame

C、lotus seeds

D、all of the above

【B5】

A．face

B．cake

C．call

材料题请点击右侧查看材料问题 查看材料

A.Pass up the cake.

B.Try a bite of the cake.

C.Buy a strawberry cheesecake.

D.Get the recipe for the cake.

The cake I bought the other day smells stale now．

How many ______ can I take?

A、rice

B、cakes

C、water

D、coffee

1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery

products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during

recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within

national supermarket chains.

The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake

known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast

around the world. The cake is expected to have a minimum market life of one year although the marketing department

consider that this might extend to eighteen months.

The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben

cake:

(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that this

price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the

purchase price of each cake from GWCC.

(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.

Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.

(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes

on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in

batches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the first

three months’ production. The material cost of the next three months’ production is expected to be 95% of the

cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the

second three months’ production.

(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packaging

will amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product is

withdrawn from sale after twelve months.

(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will

apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with

labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the

first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.

(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to the

owners of the Mighty Ben copyright.

(7) Variable overheads are estimated at ￡3·50 per direct labour hour.

(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.

(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will be

required and this will be fully depreciated over twelve months.

(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and

18 months.

(11) Ignore taxation and the present value of cash flows.

Note: Learning curve formula:

y = axb

where y = average cost per batch

a = the cost of the initial batch

x = the total number of batches

b = learning index (= –0·415 for 75% learning rate)

Required:

(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the required

rate of return for GWCC over periods of twelve months and eighteen months. (20 marks)

Parenting was never a piece of cake in any age, but probably the greatest source of headache for parents today in Japan is the ubiquitous cellphone. Today, 96 percent of senior high school students and 58 percent of junior high school students have cellphones. Even among primary school children, 31 percent have them.

By enabling youngsters to stay connected with their parents at all times, these gadgets help to keep children safe. For the kids, they are fun toys, too, that let them text to or chat with their pals whenever they want, play Internet games, and enjoy blogging for their own profile and diary purposes.

But terrible dangers lurk beneath all that fun and convenience.

Every year about h 000 children become involved in rape and other crimes through dating service sites. Violent and obscene images are only a couple of clicks away. On gakkoura saito, or so-called unofficial school websites where kids can post whatever they want, anyone can fall victim to brutal "verbal mob lynching" by their peers.

Amid today's urgent need to address these problems, the government's Meeting on Education Rebuilding has issued a report. In response to the Prime Minister's recent comments — "I cannot think of one good reason for (letting youngsters) have a cellphone" and "I would like everyone to discuss whether cellphones are really necessary" — the report recommended that "parents, guardians, schools and all parties concerned should cooperate among themselves, so that elementary school pupils and junior high school students do not have a cellphone unless there is a compelling reason for them to do so."

But since many parents believe in the necessity of cellphones as a safety tool, it is unrealistic to expect everyone to do away with them. Rather, it would make more sense for guardians, schools and cellphone companies to consider, from their respective standpoints, how cellphones should be used by children.

We suggest that parents sit down with their offsprings and talk about their "house rules" for cellphone use. For instance, set the hours allowed, so the kids won't be texting to their friends late into the night, remind them never to give away personal information online, and so on,

But there are limits to what individual families can do, and this is where we also suggest that schools should educate their pupils on the dangers of cellphone use. One way to go about this, for instance, may be for each class to set its own rules on sending e-mail messages.

The word "ubiquitous" (para. 1) is closest in meaning to ______ .

A．updated

B．sophisticated

C．prevalent

D．obsolete