Topic 2 Suggested Solutions
Vasp出错信息及解决方法
Vasp出错信息及解决方法使用vasp的过程中难免会出现一些警告、报错信息，现在将这样的信息和一些解决办法列出来。
欢迎大家一起讨论，把解决问题的办法记录下来，让我们在一起解决问题中前行。
欢迎补充~讨论~1.warning:the distance between some ions is very small一种可能的错误是因为：在poscat中的坐标类型（Direct 或者 car）没有顶格写（也就是说开头空格），如果你是笛卡尔坐标的话，它会识别为ｄｉｒｅｃｔ坐标，从而出现这样的警告。
2.WARNING: CHECK: NIOND is too smalldyna.F中的NIOND 默认值是 256，如果体系中的原子数大于256时将出现这个警告信息。
所以解决办法就是：将 NIOND 的值改成一个大于你计算体系的原子数，然后重新编译一下。
3.ERROR: there must be 1 or 3 items on line 2 of POSCARFORTRAN STOP造成这个错误的原因是上传POSCAR文件的时候是windows的格式，传到unix 系统下造成回车符不对。
最简单的解决方法为：试着在unix下直接写一个。
或者dos2unix filename4.VASP计算出现Segmentation Fault而终止运算在makefile中 FFLAGS 后面添加-heap-arrays，例如：FFLAGS = -FR -lowercase -assume byterecl -heap-arrays5.WARNING: aliasing errors must be expected set NGX to 154 to avoid them WARNING: aliasing errors must be expected set NGY to 158 to avoid them WARNING: aliasing errors must be expected set NGZ to 126 to avoid themaliasing errors are usually negligible using standard VASP settingsand one can safely disregard these warnings当设置PREC=LOW,NORMAL时会出现这样的警告信息，当PREC=high和accurate时就没有了，或者直接将NGX,NGY,NGZ设置成警告信息中给出的数值即可。
Topic 6 Suggested Solutions
Problem 8.1*Note that this suggested solution may also be downloaded from the student resources section the textbook website:.au/title/97801701782111Cost of Goods SoldBeginning Inventory 246,720+ Purchases 1,690,000- Ending Inventory 324,800Cost of Goods Sold 1,611,9202If the correct COGS is $1,548,325, this means that some of what appeared to have been sold was not. It was lost or stolen, or it strayed! The amount lost is$63,595, which could be left in the COGS expense or it could be shownseparately, so that the COGS expense would be the accurate, smaller amount.Total expenses would not be different; the perpetual method just allows it tobe split into $1,548,325 COGS and $63,595 loss, which were lumped together under the periodic method. The need for the $63,595 adjustment indicates that the company has what seems a serious problem somewhere: there are errors in the records, inventories are being lost somehow or there are more sinisterthings going on. Such as employee theft.3Companies may not use the perpetual method because of its greater cost to operate. It may be felt that the improved record keeping is not worth its cost.Here, the losses are large enough that a reasonable perpetual control systemwould probably be affordable.Problem 8.2*Note that this suggested solution may also be downloaded from the student resources section the textbook website:.au/title/97801701782111a Flows of physical units:Date Purchases Sales BalanceApril 1 150April 2 100 250April 6 70 180April 13 120 60April 15 200 260April 18 200 60April 23 50 110350390Available cost: (150 x $4) + (100 x $5) + (200 x $6) + (50 x $7) = $2,650Cost of goods sold (periodic basis):LIFO = most recently purchased 390 units= (50 x $7) + (200 x $6) + (100 x $5) + (40 x $4)= $2,210(or 2,650 – ending inventory [2,650 – (110 x $4)] = $2,2101bFIFO = earliest purchased 390 units= (150 x $4) + (100 x $5) + (140 x $6)= $1,940(or 2,650 – ending inventory [2,650 – (50 x $7) – (60 x $6)]1cWeighted Average = average of available cost= 390 x ($2,650 ÷ 500 units)= 390 x $5.30= $2,067(or 2,650 – ending inventory [2,650 – (110 x $5.30)]2a Ending Inventories (calculated in part 1) LIFO = 110 x 4 = $440b FIFO = (50 x $7) + (60 x $6) = $710c Average = (110 x $5.30 = $583)Problem 8.2* (cont.)3a Using lower of cost or market: LIFO would not be affected, because its unit cost of $4 is already below market.3b FIFO cost is above market, so the inventory value would be reduced to $5 per unit, or $550. The $160 difference would be transferred to an expense account. 3c Average cost is also above market, so the inventory value would also be reduced to $550. The $33 difference would be transferred to an expenseaccount (this would leave profit under FIFO and average cost the same, sinceboth begin with the same inventory value (150 x $4) and end with the samevalue ($550).)4a LIFOEnding Inventory (60 x $4) + (50 x $7) $590COGS (2,650 – ending inventory) $2,0604b FIFOEnding Inventory (same as 1 and 2) $710GOGS (same as 1 and 2) $1,9404c Moving averageFirst Average: $4Second Average:(150 x $4) + (100 x $5) / (150+100) = $4.40Third Average:(60 x $4.40) + (200 x $6) / (60+200) = $5.63Fourth Average:(60 x 5.63) + (50 x $7) / (60+50) = $6.25Ending Inventory: 110 x $6.25 $688Cost of Goods Sold: (2,650 – ending inventory) $1,962Regarding lower of cost or market, there would be no difference in profit forany of the methods, because all have ending inventory costs higher thanmarket ($550) and all ending inventories would therefore be reduced to that$550.Problem 8.31Cost of goods sold under perpetual inventory system= 865,000 x $5 = $4,325,0002Cost of goods sold under periodic inventory method:$Inventory at beginning 500,000Add: Purchases 4,250,0004,750,000Deduct: Inventory at end 350,000Cost of goods sold $4,400,0003In this case, the comparison of #1 and #2 shows that Razzmatazz has an unexplained inventory shortage of $75,000. On a per-unit basis, only 865 000 units were sold, but 880 000 are gone.So it appears that Razzmatazz needs better control over its inventory. Whether a perpetual inventory system is the answer, or rather just better physical control to stop theft or losses of units, is not clear from the sparse data. A perpetual system does not prevent loss, as we can see here, because such a system is being used and there are still losses, but it does identify loss, and management may feel that information (and the threat of discovery to anyone tempted to steal) is worth the cost. Such cost may be relatively high (fairly small-value items and fairly large volume), but the losses are also fairly high.Problem 8.41Bragg LtdProblem 8.4 (cont.)Bragg LtdProblem 8.4 (cont.)2 a Perpetual InventoryBragg LtdIncome Statement for year ended 30 June 2008$ $ Sales 180,000 Less: Cost of goods sold 120,000 Gross profit 60,000 Less: Operating expenses 35,000Inventory shortage 1,400 36,400 Net profit 23,600b Periodic InventoryBragg LtdIncome Statement for year ended 30 June 2009$ $ Sales 180,000 Less: Cost of goods soldInventory 1 July 2008 30,000Purchases 110,000Available for sale 140,000Ending Inventory 30 June 2009 18,600Cost of goods sold 121,400 Gross profit 58,600 Less: Operating expenses 35,000 Net profit 23,600Problem 8.51Barber LtdProblem 8.5 (cont.)2Barber LtdProblem 8.91SalesJuly 8 50 x $7.00 350July 12 150 x $7.00 1,050July 20 400 x $6.00 2,400July 22 100 x $5.50 550July 29 150 x $5.00 750 5,100 Less cost of goods sold 4,500 Gross profit 600Problem 8.9 (cont.)2$ Sales 5,100 Less cost of goods sold 4,300 Gross profit 800Problem 8.101 a Periodic – FIFO14 units available for sale10 units sold4 units in ending inventoryEnding inventory is newest inventory (i.e., most recently purchased inventory)4 x $165 = $6601 b Periodic – LIFO14 units available for sale10 units sold4 units in ending inventoryEnding inventory is oldest inventory (i.e., the first inventory purchased)4 x $150 = $600Ending Inventory is $615Problem 8.10 (cont.)Ending Inventory is $6602a Net Realisable Value: 4 x $152 = $608 Inventory cost (Perpetual – LIFO): $615Profit would be reduced by $72b Net Realisable Value: 4 x $155 = $620 Inventory cost (Periodic – FIFO): $660Profit would be reduced by $402c Net Realisable Value: 4 x $152 = $608 Inventory cost (Periodic – LIFO): $600No change to net profitProblem 8.12b Weighted average – Periodic$ Cost of goods available for sale = 16,400No. of units available for sale = 2,800Unit cost = 5.857Cost of goods sold = 1,400 ⨯ 5.857 = 8,200 Ending inventory = 1,400 ⨯ 5.857 = 8,200 2NRV valuation: 1,400 ⨯ 6 = $8,400a Cost (FIFO – Perpetual) $9,400Cost is higher than NRV by $1,000. Therefore value at NRVDr Inventory write-down expense 1,000Cr Inventory 1,000b Cost (Weighted Average – Periodic) = $8,200This is lower than NRV ($8,400) so value at cost and no adjusting entry necessary.3Problem 8.131a Inventory cost, 31 December 2009 for Print X, FIFO basis.First calculate units in ending inventoryBeginning inventory 4Purchases (10 + 15) 25Sales (23)Ending Inventory 6Ending inventory value: 6 x $330 = $1,9801b Cost of Goods Sold 2009, for Print Y, Average basisUnits Cost Total Cost$ $ Beginning Inventory 11 500 5,500 Summer purchases 25 480 12,000 Autumn Purchases 30 510 15,300Goods Available for Sale 66 32,800 Cost of Goods Sold: 38 x ($32,800 ÷ 66) = $18,8852Ending Inventory value Print YMarket value (100 – 10) $90Units Remaining (11+25+30-38) 28Inventory value $2,520GAAP require that inventory be valued at the lower of cost or market. In this case, the market value would be net realizable value, i.e. selling price less any costs required to complete the sale. Since this amount is lower than cost, theinventory must be written down.。
Assignment_1_suggested_solutions
Speaking of Statistics(12) - Assignment 1 – Suggested Solution1. Below we list several variables. Which of these variables are quantitative and which arequalitative? Explain.a. The dollar amount on an accounts receivable invoice. → Quantitativeb. The net profit for a company in 2005. → Quantitativec. The stock exchange on which a company’s stock is traded. → Qualitative d. The national debt of the United States in 2005. → Quantitativee. The advertising medium (radio, television, or print) used to promote a product. → Qualitative2. Classify each of the following qualitative variables as ordinal or nominative. Explain youranswers.Qualitative Variables The Corresponding CategoriesStatistics course letter grade A B C D F →Ordinal Personal computer ownership Yes No → Nominal Restaurant rating ***** **** *** ** * → Ordinal Incoming tax filing status Married filing jointly; Married filing separately; Single; Headof household; Qualifying widow(er) → Nominal3. Forbes magazine publishes the Forbes Platinum 400 –a list of the ―Best Big Companies inAmerica‖ as selected by the magazine’s writers and editors. Table above gives the best companies in the retailing industry as given in this list on the Forbes website on March 16, 2005. (Data in the last page ).b. Organize data of the profit margin percentages into a frequency distribution.Number of class K=6 (Since n K≥2 where n is the total number of data = 35.) The class length is calculated as 9.381.361.10.24≈=-=K rangea. Construct a stem-and leaf display of the return on capital percentages for the retailers in Table.Find the median and then describe the distribution of the return.The median is the 18th measurement, 15.4.The data are widely spread out, with majority falling in the range [8.3, 22.8]. The distribution is somewhat symmetric, with extreme values at both ends.c.Construct a histogram of the profit margin percentages.4. In order to control costs, a company wishes to study the amount of money its sales forcespends entertaining clients. The following is a random sample of six entertaining expenses (dinner costs for four people) from expense reports submitted by members of the sales force $157 $132 $109 $145 $125 $139a. Show the equivalence of the following two formulas:,.Solutions:()⎥⎦⎤⎢⎣⎡--=⎥⎥⎦⎤⎢⎢⎣⎡⎪⎪⎭⎫ ⎝⎛+--=++++++-+++-=+-+++-++--=-++-+--=--=--=∑∑∑∑∑∑∑∑22222221222212222222121222212221 1 1)(2(11)]...()2...22()...[(11)]2(...)2()2[(11])(...)()[(11)(111)(i i i i i i n n n n n i ix n x n n x n x n x x n x x x x x x x x x x x n x x x x x x x x x x x x n x x x x x x n x x n n x x sb. Calculate x , 2s , and s for the expense data, use the two different formulas in (a) to calculate 2s .Solutions 5.1346139125145109132157=+++++=x7.27616)5.134 139()5.134 132()5.134 157(2222=+++= s , 63.167.276==sOr using another formula:925,1091391251451091321572222222=+++++=∑ix()249,651)807()139125145109132157(222==+++++=∑ix()⎥⎦⎤⎢⎣⎡--=∑∑2221 1 1i i x n x n s 7.276)249,651(61–925,1091–61=⎥⎦⎤⎢⎣⎡=5. On February 15, 2005, the Gallup Organization released the results of a Gallup UK poll regarding Internet usage in Great Britain. Each of 1,009 randomly selected UK adults was asked to respond to the following question:How much time, if at all, do you personally spend using the Internet-more than an hour a day, up to one hour a day, a few times a week, a few times a month or less, or never?The poll’s results were as follows: More than an hour a day (22%); Up to an hour a day (14%);A few times a week (15%); A few times a month or less (10%); Never (39%). Use these datato construct a bar chart and a pie chart.Bar Chart:Pie Chart:6. Thirteen internists in the Midwest are randomly selected, and each internist is asked to report last year’s income. The incomes obtained (in thousands of dollars) are127 132 138 141 144 146 152 154 162 171 177 192 241 Find:There are 13 measurements in total (n=13). They are already in ascending order. a. The 90th percentile.Calculate the index of the 90thpercentile: 7.111310090=⨯=i Round 11.7 up to 12, hence the 90th percentile is the 90th measurement 192.b. The median.The median is equivalent to the 50thpercentile: 5.61310050=⨯=i Round 6.5 up to 7, hence the median is the 7th measurement 152.c. The first quartile.We know the index of the first quartile can be found as: 25.31310025=⨯=i Round 3.25 up to 4, hence the first quartile is the 4th measurement 141.d. The third quartileWe know the index of the third quartile can be found as: 75.91310075=⨯=i Round 9.75 up to 10, hence the third quartile is the 10th measurement 171.e. The 10th percentile.Calculate the index of the 10thpercentile: 3.11310010=⨯=i Round 1.3 up to 2, hence the 10th percentile is the 2nd measurement 132.f. The interquartile range.Interquartile range is the difference between first and third quartile3014117113=-=-=Q Q IQRg. Develop a five-number summary and a box-and-whiskers display.7. According to the website, the 2004 total return percentages for several popular funds were as follow:Fund 2004 Total Return% Vanguard 500 Index 10.7Wasatch Core Growth 21.7 Fidelity Stock Selector 9.9 Fidelity Dividend Growth6.0Janus Worldwide 5.2Suppose that an investor had $100,000 invested in the Vanguard 500 Index fund, $500,000 invested in the Wasatch Core Growth fund, $500,000 invested in the Fidelity Stock Selector fund, $200,000 invested in the Fidelity Dividend Growth fund, and $50,000 invested in the Janus Worldwide fund.a. Compute a weighted mean that measures the 2004 average total return for the investor ’s portfolio.Compare your weighted mean with the un-weighted mean of the five total return percentages. Explain why they differ.The weighted mean is%56.13000,350,1000,305,18000,50000,200000,500000,500000,100)5.5(000,50)8.5(000,200)9.9(000,500)7.21(000,500)7.10(000,100==++++++++=μAnd the un-weighted mean is%72.1055.58.59.97.217.10=++++The average total return calculated using weighted mean is higher because more money was invested in funds with larger gains, such as Wasatch Core Growth.8. As given on the Morningstar website, the mean return for Fidelity Leveraged Company Stock is 17.98 percent with a standard deviation of 10.02 percent, while the mean return for Baron Opportunity Retail Stock is 16.43 percent with a standard deviation of 12.23 percent. Which stock do you buy? (Which is riskier than the other one?)The mean return for Fidelity Leveraged Company Stock is higher than of Baron Opportunity Retail Stock.When we compute and compare the coefficient of variation for these two stocks using 100mean deviationstandard ⨯ , we find that the coefficient of variation of Fidelity Leverage(73.5510017.9810.02=⨯) is lower than the one of Baron Opportunity (44.7410016.4312.23=⨯), meaning the variation in returns for the Baron Opportunity is higher, so investing in Baron Opportunity is riskier.Therefore investing in Fidelity Leveraged Company Stock is more advisable.9. The card game of Euchre employs a deck that consists of all four of each of the aces, kings, queens, jacks, tens, and nines (one of each suit —clubs, diamonds, spades, and hearts). Find the probability that a randomly selected card from a Euchre deck isThere are a total of 24 cards (4 aces, 4 kings, 4 queens, 4 jacks, 4 tens and 4 nines.a. A jack (J)The probability of selecting a jack is ()61244==J P b. A spade (S)The probability of selecting a spade card is 41246)(==S P c. A jack or an ace (A)The probability of selecting a jack OR an ace is()()()()3106161=-+=⋂-+=⋃A J P A P J P A J P d. A jack or a spade.The probability of selecting a jack OR a spade card is()()()()832414161=-+=⋂-+=⋃S J P S P J P S J P e. Are the events J and A mutually exclusive? J and S? Why or Why not?The events J and A are mutually exclusive because one cannot draw a Jack AND an Ace at the same time in one single draw.The events J and S are NOT mutually exclusive because one can draw a jack of spade under one single draw, hence J and S could occur simultaneously.10. Fifteen percent of the employees in a company have managerial positions, and 25 percent of the employees in the company have MBA degrees. Also, 60 percent of the managers have MBA degree.a. What proportion of employees are managers and have MBA degrees. 9% of employees are managers AND have MBA degrees09.0)6.0)(15.0()|()()(===⋂Manager MBA P Manager P MBA Manager Pb. What proportion of MBAs are managers. 36% of MBAs are managers36.025.009.0)()()|(==⋂=MBA P MBA Manager P MBA Manager Pc. Are the events being a manager and having an MBA independent? Justify your answer.No. Because 15.0)(36.0)|(=≠=ManagerP MBA Manager P11. In a survey of 100 insurance claims, 40 are fire claims (FIRE ), 16 of which are fraudulent (FRAUD ). Also, there are a total of 40 fraudulent claims. a. Construct a contingency table summarizing the claims data. Use the pairs of events FIRE and FIRE , FRAUD and FRAUD .Contingency Table:FireFIRETotal Fraud 16 24 40 Fraud 24 36 60Total4060100b. What proportion of the fire claims are fraudulent? 40% of the fire claims are fraudulent4.04016)()()|(==⋂=Fire P Fire Fraud P Fire Fraud Pc. Are the events a claim is fraudulent and a claim is a fire claim independent? Use your probability of part b to prove your answer. Yes. Because10040)(4.0)|(===Fraud P Fire Fraud P12. Each month a brokerage house studies various companies and rates each company’s stock as being either ―low risk‖ or ―moderate to high risk.‖ In a recent report, the brokerage house summarized its findings about 15a.The probability that the company’s stock is moderate to high risk giventhat the firm is an aerospace company.P(ModToHigh | Areo) = 9/15=0.6b.T he probability that the company’s stock is moderate to high risk giventhat the firm is a food retailer.P(ModToHigh | Food) = 10/25=0.4c.Determine if the company type is independent of the level of risk of thefirm’s stock.If the company type is independent of the level of risk of the firm’s stock, the we should find equalities such asP(Aero | Low) = P(Aero)However, P(Aero | Low) = 2/7 while P(Aero) = 3/8.The two probabilities are not equal. Hence the two events are dependent.Table for question 3:The Forbes platinum list: Best-performing retailers as listed at on March 16, 2005。
Question 2
Question 2 (20 marks)There has been a substantial increase in prevention costs as a percentage of sales from 1.39% to 2.06%.There appears to be some benefits from this spending as the internal failure costs have declined from0.29% to 0.26% and external failure costs have declined from 1.49% to 1.36%. In total dollar changeshowever, we see that the increase in prevention costs outweighs the decline in internal and externalfailure costs with a €165 increase in prevention and appraisal costs with only an €18 increase in internaland external failure costs. It is possible that the prevention costs implemented in 20X8 will provide morebenefits in the future.Question 3 (10 marks)a.P = €114.50C = €16.40The lowest cost will occur at an EOQ of 1,500 units because beyond this point, the carrying costsstart to increase faster than the reduction in annual ordering costs.b. (5 marks)________EOQ = √(2DP) ÷C = √(2(144,000)( €50) ÷€16.40 = 937.04 or 938 orders.The reduction in ordering costs to €50 red uces the EOQ to 938 orders from the 1,500 shown inpart a).Question 4 (5 marks)A JIT inventory and purchasing system is a system in which inventory is brought in just prior to its usein the manufacturing process. The benefits of such a system include a reduction in carrying inventoryand related cost savings, which include warehousing, insurance, and personnel costs. The cost savingsdo come with several concerns.The disadvantages or concerns that must be considered include the focus on quality. If inventory isdamaged or not in conformance with standards, there is no backup inventory and this could haltproduction. More frequent deliveries put pressure on shipping and receiving departments, as do latedeliveries. There is also a tendency toward longer negotiation periods, which could have negativeimpacts should new suppliers emerge, or limit negotiations with new potential suppliers. There is also aconcern about the environment and carbon footprints associated with the frequent deliveries in JIT.Question 5 (10 marks)Solution:a. Purchase of Direct MaterialsInventory Control €2,925,000Cash/Accounts Payable €2,925,000b. Conversion Costs IncurredConversion Cost Control €1,135,530Cash, Wages Payable, etc €1,135,530Advanced Management Accounting Suggested solutions 2 • 4c. Sale of finished GoodsCost of Goods Sold €3,807,000Conversion costs allocated €1,053,000 (64,800 x €16.25)Inventory Control €2,754,000 (64,800 x €42.50)d. Under/Overallocated Conversion CostsConversion costs allocated €1,053,000Cost of Goods Sold € 82,530Conversion costs control €1,135,530 (given)Question6 (17 marks)To: Yolanda Reynolds, CEOFrom: Management AccountantRE: Production planning meetingDate: November 15, 20X8Per your request, this memo is in response to toda y’s production planning meeting. Several ideas cameout of today’s meeting, which I will detail and analyze to assist in the decision making for the nextproduction year.First, Prudence’s idea from engineering to improve the manufacturing process is not one I wouldrecommend at this time. It will cost Reynolds Industries €65 per unit to reduce manufacturing time andtherefore produce an additional 22 units. Installation is the bottleneck operation, not manufacturing.Therefore manufacturing more equipment will not increase sales and throughput contribution. There willbe additional cost but no additional contribution margin.Second, Alain has suggested that a change in the design of the manufactured units would speed upinstallation, resulting in an increase to the number of installations of 25 units per year. The cost toimplement the change is an additional €2,400 per unit. A quick cost-benefit analysis is offered as follows:Additional relevant costs of direct materials (€2,400 ×325 units) (€780,000)Inc rease in throughput contribution (€32,000 ×25 units) €800,000The additional incremental costs do not exceed the benefits from higher throughput contribution. In fact,the benefits exceed costs by €20,000, so Reynolds Industries should consider implementing the newdesign.Alternatively, students may compare throughput contribution under each alternative. Current throughput contribution (€32,000 ×300) €9,600,000With the modification, throughput contribution (€29,600 ×325) €9,620,000 Advanced Management Accounting Suggested solutions 2 • 5The new throughput contribution is greater than the current throughput contribution. Hence, ReynoldsIndustries should implement the new designMarena also has an idea worthy of note. Her team has devised a new installation technique which wouldallow them to install an additional 10 units per year independent of the design change suggested by Alain.The cost to implement would be €60,000 per year. The following is an analysis of this idea.Increase in throughput contrib ution (€32,000 ×10 units) €320,000Increase in relevant costs (€60,000)The additional throughput contribution exceeds incremental costs by €260,000, so Reynolds Industriesshould consider implementing the new installation technique.Finally, motivating installation workers to increase productivity is worthwhile because installation is abottleneck operation and any increase in productivity at the bottleneck will increase throughputcontribution. On the other hand, motivating workers in the manufacturing department to increaseproductivity is not as worthwhile. Manufacturing is not currently a bottleneck operation, so any increase inoutput will only result in extra inventory of equipment. However, if some of the excess labour inmanufacturing is cross-trained to be able to perform installations, a benefit would be realized. A multiskilledand flexible workforce is always a plus to the bottom line. Reynolds Industries should look at thechanges with positive impact on contribution throughput as outlined above. After assessing the impact onthe installation bottleneck, Reynolds should then reassess the incentive plans. Currently it is advisable toencourage manufacturing to produce only as much equipment as the installation department needs, not toproduce as much as it can. However, with the impetus to make changes to the installation processesapproved, the improvements in this bottleneck may change the situation such that further improvements inmanufacturing will be required.Question 7 (18 marks)a. (6 marks)Process costing is a method that is best used in situations where the output iscomprised of a large quantityof identical unit products. Examples of industries in which process costing is appropriate would be oilrefineries or grain handling.Mirage Clothing products lie somewhere between process costing products (that is, large quantities ofidentical products) and job costing products (that is, individual custom products, such as movies producedby Alliance Atlantis). Mirage produces many different products, producing up to eight distinct lines peryear. Therefore, I would say process costing is not appropriate for Mirage.b. (6 marks)Backflush costing is a system of inventory costing that relies on low levels of inventory. With backflushcosting it is important that managers have the ability to keep track of operations, work-in-progress, rawmaterial inventory, and finished goods inventory by personal observation of operations. This is facilitatedby using just-in-time purchasing and manufacturing processes. Mirage sells inexpensive, trendy items. Itchanges its line up to eight times per year. The inventory turnover is expected to be fast, and items are inand out of stores in a few months. On the manufacturing side, Mirage promises delivery times of as littleAdvanced Management Accounting Suggested solutions 2 • 6as four weeks. In many ways, the Mirage business model is one of just-in-time trying to hit the trends asthey happen in the fickle pre-teen and teen market.The Mirage business model, in my opinion, would suit backflush costing methods. c. (6 marks)Note:Students are expected to provide two nonfinancial indicators, with explanations for their choices.1. Number of new designs per year — This is important if Mirage is to maintain its trendy edge.2. Number of new outlets per year — This would indicate level of growth.3. Customer satisfaction —Happy customers are always an important measure of success and this iseven more important when dealing with fickle customers.4. Delivery time —Maintaining the JIT model is important to the Mirage business paradigm.5. Number of returned goods — Like customer satisfaction, this measure would show whether or notMirage is meeting customers’ needs.6. Other indicators may be provided, but students should give adequate explanations.。
人力资源管理(HRM)英文PPT2
2-4
Strategic Plans
Three to five year timeline
Annual monitoring & modification Fit between org strategy & HRM policies/programs
Recruitment, selection, outsourcing, telecommuting, performance evaluation, compensation
2-21
Economic Conditions
Suggested Solutions for Increasing Productivity Reduce government controls Develop favorable income tax incentives Reindustrialize Potential Negative Impacts
2-15
Government Law and Regulations
Government
regulation has increased
substantially In 1940, the U.S. Dept. of Labor administered 18 regulatory programs In 2004, it administered more than 135
Two
economic factors affect HRM programs: Productivity The work sector of the organization is: A big part of a nation's economic condition Representative of an organization’s overall efficiency The output of goods and services per unit of input (resources) used in a production process
如何应付案例分析面试
如何应付案例分析面试 The following text is amended on 12 November 2020.Firm: . KearneyCase Number:Case setup (facts offered by interviewer):Your client is a manufacturer of bicyclesThey have been in business for 25 yearsThey manufacturer and sell three categories of bicycles:Racing bikes: High end, high performance bikes for sophisticated cyclistsMainstream bikes: Durable, but not overly complicated bikes for everyday ridersChildren’s bike s: Smaller, simpler versions of their mainstream bikes for childrenProfits at your client have decreased over the past five yearsQuestion:What is driving the decline in overall profitsWhat recommendations might correct the situationSuggested solutions:The first question is to determine what has caused overall profits to decrease. To accomplish this the candidate must first understand what has transpired in each of the three product categories over the past five years during which profitability has slipped. The following are questions and answers that would be provided in an interview scenario.What are the client’s margins for a bicycle in each of the three segmentsRacing: Cost = $600/unit, Profit=$300/unitMainstream: Cost = $250/unit, Profit = $75/unitChildren’s: Cost = $ 200/unit, Profit = $50/unitWhat has happened to the market size of each of the three segments over the past five yearsRacing: Has remained constant at its present size of $300MMMainstream: Has increased at 2% growth rate per year to itspresent size of $Children’s: Has increased at 3% growth rate per year to itspresent size of $400MMWhat has happened to our client’s market share in each of these segmentsRacing: Market share has decreased from 60% to 30%Mainstream: Market share has increased from 0% to 5%Children’s: Market share has increased from 0% to 3%Who are the client’s major competitor’s in each market segment What has happened to their market share in each segment over the past five yearsRacing: There is one main competitor and a host of small firms. Your maincompetitor has increased market share from 30% to 50%Mainstream: There exist many, large competitors, none of which holds more than 10% of the marketChildren’s: As in the mainstream segmen t, there are manycompetitors, none with more than 10% of the marketThe above information provides enough information to put together a picture of why profits have decreased over the past five years : Your client, with a commanding position in a flat market segment (racing), expanded into new segments (mainstream and children’s). As this occurred, market share decreased dramatically in the most lucrative segment (racing), creating an unfavorable mix.The extent to which profits have decreased can be deduced from some quick math : profits have slipped from $60MM five years ago (=60% x $300MM x 33% racing margin) to $44MM today ( = (30% x $300MM x 33% racing margin) + (5% x $1B x 23% mainstream margin) + (3% x $400MM x 20% children’s margin)).The dramatic decrease in market share in the racing segment is at this point still unexplained. Questions that would help formulate an explanation include:Have there been any major changes in product quality in your client’s racing product Or in its main competi tor’s racing productNoHave there been any major price changes in your client’s racing product Or in its main competitor’s racing productNoHave there been any major changes in distribution outlets for your client’s racing product Or for its main compe titor’s racing productYes. Previously your client and its main competitor in the racing segment sold exclusively through small, specialty dealers. This remains unchanged for the competition. Your client, however, began to sell its racing bikes through mass distributors and discount stores (the distribution outlets for mainstream and children’s bikes) as it entered the mainstream and children’s segment.How do the mass distributors and discount stores price the racing bikesrelative to the specialty storesPrices at these stores tend to be 15 to 20% less.What percent of your client’s racing sales occur in mass distributors anddiscount storesEffectively none. This attempt to sell through these distributors has failedHow has the decision to sell through mass distributor’s and discount stores affected the image of the client’s racing productNo studies have been done.How has the decision to sell through mass distributor’s and discount stores affected your client’s relationship with the specialty outletsAgain, no formal analysis has been performed.Although some analysis and/or survey should be performed to answer more conclusively the last two questions, a possible story can be put together. There has been no appreciable change in either quality or price (or any other tangible factor) of your client’s racing product relative to its competition. It is not the product that is the problem, but rather its image. As your client came out with lower end, mainstream and children’s products and began to p ush their racing segment through mass distributors and discount outlets, their reputation was compromised. Additionally, the presence of the racing products in the discount outlets has put your historic racing distributor (the specialty shops) in a precarious position. The specialty shops must now lower price to compete, thereby cutting their own profits. Instead, they are likely to push the competition’s product. Remember, your client has no direct salesforce at the retail outlets. The specialty shops esse ntially serve as your client’s sales force.The above analysis offers an explanation of what has affected the top side of the profitability problem. Still to be examined is the cost, or bottom side, of the profitability issue. Questions to uncover cost issues would include:How does the client account for its costsThe client has a single manufacturing and assembly plant. They have separate lines in this facility to produce racing, mainstream and children’s products.They divide their costs into the following categories: labor, material andoverhead. Overall costs have been increasing at a fairly hefty rate of 10% per year.What is the current breakdown of costs along these categories for each product segmentRacing: Labor = 30%, Material = 40%, Overhead = 30%Mainstream: Labor = 25%, Material = 40%, Overhead = 35%Children’s: Labor = 25%, Material = 40%, Overhead = 35%How has this mix of expenses changed over the past five yearsIn all segments, labor is an increasing percentage of the costs.Does the basic approach to manufacturing . the mix of labor and technology)reflect that of its competitionYour client tells you that there is a continuing movement to automate andutilize technology to improve efficiency throughout the industry, but it ishis/he r opinion that their approach, maintaining the “human touch”, is what differentiates them from the competition. (Unfortunately, he’s right!!)Is the workforce unionizedYesWhat is the average age of the workforce52 and climbing. There is very little turnover in the workforce.What is the present throughput rating How has it changed over the past fiveyearsPresently the plant is producing at about 80% of capacity. This has beendecreasing steadily over the last several years.What is the typical reason for equipment shutdownEmergency repairDescribe the preventive maintenance program in effect at the client’s facility Preventive maintenance is performed informally based on the knowledge of senior technicians.How often has equipment been replaced Is this consistent with the originalequipment manufacturer’s recommendationsThe client feels that most OEM recommendations are very conservative. They have followed a philosophy of maximizing the life of their equipment and havegenerally doubled OEM recommendations.The above information is sufficient to add some understanding to the cost side of the equation. Your client has an aging workforce and plant that is behind the times in terms of technology and innovation. This has contributed to excessive breakdowns, decreased throughput, increased labor rates (wages increase with seniority) and greater labor hours (overtime to fix broken machines).In proposing recommendations to improve the client’s situation, there is no single correct approach. There are a number of approaches that might be explored and recommended. The following are some possibilities:Abandon the mainstream and children’s segment to recover leadership in the racing segmentIssues to consider in this approach:How much of the racing segment is “recoverable”What are the expected growth rates of each segmentHow badly damaged is the relationship with the specialty outlets Are there alternative outlets to the specialty shops such asinternet salesHow will this move affect overall utilization of the operating facilitiesMaintain the mainstream and children’s segment, but sell under a different nameIssues to consider in this approach:Is there demand among the mass and discount distributors forbicycles under their nameWhat additional advertising and promotions costs might be incurred What are the expected growth rates of each segmentWhat is driving the buying habits of the mainstream andchildren’s marketReduce costs through automation and innovationIssues to be considered:What technological improvements are to be madeWhat are the required investmentsWhat are the expected returns on those investmentsHow will these investments affect throughputTo which lines are these investments appropriateAre the mainstream and c hildren’s segments potentially “over-engineered”What impact will this have on the required workforce levelsIf layoffs are required to achieve the benefits, what impact will this have on labor relationsReduce costs through establishing a formal preventive maintenance programIssues to be considered:What organizational changes will be requiredWhat analysis will be performed to determine the appropriateamount of PMWhat training is required of the workforceWhat technical or system changes are requiredHow will the unionized workforce respondKey takeaways:This case can prove to be lengthy and very involved. It is not expected that a candidate would cover all of the above topics, but rather work through selected topics in a logical fashion. It is important that the candidate pursue a solution that considers both revenue and cost issues to impact profit. Additionally, a conadidate’s ability to work comfortably with the quantitative side of this case is important. The above recommendations for improving profitability are just a few among many. The candidate may come with their own ideas.。
提建议英语作文怎么写
提建议英语作文怎么写Writing an English essay offering advice can follow a structured approach to effectively convey your ideas. Here's a guideline to help you:Introduction:Begin by introducing the topic and stating the importance of offering suggestions or advice in English essays. You can also provide a brief overview of what your essay will cover.Body Paragraphs:1. Define the Problem or Situation:Start by clearly outlining the problem or situation that requires advice. Provide context and background information to ensure the reader understands the issue at hand.2. Offer Solutions or Suggestions:Present various solutions or suggestions to address the problem. Each solution should be discussed in detail, including its potential benefits and drawbacks. Use examples or evidence to support your suggestions.3. Provide Reasons and Justifications:Explain why each suggestion is viable and how it can effectively resolve the problem. Use logical reasoning and persuasive arguments to support your claims.4. Address Potential Challenges:Acknowledge any potential challenges or obstacles that may arise when implementing the suggested solutions. Offer strategies to overcome these challenges and ensure the success of the proposed advice.5. Highlight the Importance of Action:Emphasize the importance of taking action based on the provided advice. Explain the potential consequences of inaction and motivate the reader to implement the suggested solutions.Conclusion:Summarize the key points discussed in the essay and reiterate the significance of the advice offered. Encourage the reader to consider the suggestions presented and take proactive steps to address the problem.Sample Essay:Introduction:In today's interconnected world, the ability to offer advice in English is essential for effective communication and problem-solving. This essay aims to provide valuable suggestions on how to write an English essay offering advice without revealing the prompt.Body Paragraphs:1. Define the Problem or Situation:Imagine you're tasked with writing an English essay offering advice but need to avoid explicitly mentioning the prompt. This situation presents a common challenge for students who must navigate academic assignments while adhering to specific guidelines.2. Offer Solutions or Suggestions:One solution is to focus on a generic topic that allows for the exploration of various advice-giving scenarios. For example, you could write about effective communication strategies, time management techniques, or tips for academic success. By selecting a broad topic, you can provide advice without directly referencing thespecific prompt.3. Provide Reasons and Justifications:It's essential to justify your advice by explaining why it is relevant and beneficial. For instance, when discussing communication strategies, emphasize the importance of clarity, active listening, and empathy in interpersonal interactions. Support your suggestions with real-life examples or research findings to lend credibility to your advice.4. Address Potential Challenges:While offering advice, it's crucial to anticipateand address potential challenges that readers may encounter. In the context of writing an English essay, challenges may include language barriers, time constraints, or lack of confidence in one's writing abilities. Provide practicaltips and resources to help readers overcome these obstacles and implement the advice effectively.5. Highlight the Importance of Action:Conclude your essay by stressing the importance oftaking action based on the advice provided. Remind readers that meaningful change requires proactive effort and commitment. Encourage them to apply the suggestedstrategies in their own lives to achieve their goals and overcome challenges.Conclusion:In conclusion, writing an English essay offering advice requires careful consideration of the problem, thoughtful analysis of potential solutions, and clear communication of ideas. By following the guidelines outlined in this essay, writers can effectively offer advice without revealing the specific prompt while helping readers navigate various challenges and achieve success.。
20-21版：Reading and Thinking(1)(创新设计)
Unit 3ENVIRONMENTAL PROTECTION主题语境——人与自然之环境保护【语境概说】本单元的主题语境为人与自然中的环境保护。
该主题语境主要涉及人与环境、人与动植物以及人类生存与环境的关系等。
环境保护问题是人类活动的永恒主题，浸润此主题语境，不仅有利于培养学生热爱和保护自然的文化品格，也能更有效地培养综合运用语言的能力和提升思维品质，更好地促进英语学科核心素养之语言能力、文化意识、思维品质和学习能力的融合发展。
Protecting wildlife means protecting human beings themselves!保护野生动物就是保护人类自己！It is glorious to love animals and shameful to abuse them.爱护动物光荣，虐待动物可耻。
Losing the ecological balance makes it difficult for human beings to take any steps.失去生态平衡，人类寸步难行。
Don’t let our tears become the last drop of water on the earth.不要让我们的眼泪成为地球上的最后一滴水。
Reading and Thinking(1)1.Discussing—Look at the following pictures and discuss what you know about the phenomena.The__answer__is__open.2.Predicting—Look at the photos and the title of the passage on Pages 26-27 andpredict what the text is probably about.The__text__is__mainly__about__the__effects__human__beings__have__on_wildlife __and__the__environment.1.First reading—Read the text carefully and answer the following questions.(1)Match the main idea with each paragraph.Para.1 A.The increase in temperature had an impact on Earth’s ecology.Para.2 B.The rise in temperature leads to extreme weather and natural disasters. Para.3 C.A dramatic change in global climate.Para.4 D.It’s high time people paid attention and took measures to reduce greenhouse gas emissions.Para.5 E.The greenhouse effect is causing the increase in temperature.答案Para.1 C Para.2 A Para.3 E Para.4 B Para.5 D(2)Read for details.①What happened in 2013 according to the passage?A__polar__bear__died__of__hunger__on__Norway’s__Arctic__island_of_Svalbard.②How does the “natural greenhouse” work?Heat__from__the__sun__enters__the__atmosphere__and__warms__Earth’s_surface. The__heat__is__released__back__into__space.Greenhouse__gases__trap__some__of __the__heat，keeping__Earth’s__climate__warm__and__habitable.2.Second reading—Fill in the blanks according to the text.3.Third reading(1)Summarizing: Read the passage again and try to summarize its main idea in one sentence.The passage is about climate__change__and__what__people__should__do__to__deal__with__it.(2)Thinking and discussing: Why is the “natural” greenhouse effect of vital importance? Because__without__“natural”__greenhouse__effect，Earth__could__not__sustain__life.Heat__from__the__sun__enters__the_atmosphere __and__warms__Earth’s__surface.The__heat__is__released__back__into__space.Gr eenhouse__gases__trap__some__of__the__heat，keeping__Earth’s__climate__warm__and__habitable.1.Pair work: Why did the author mention the polar bear in the beginning?Because__he/she__wants__to__emphasize__the__great__damage__caused__by__cli mate__change.2.What is the author’s purpose of writing this passage?To__make__people__become__aware__of__the__urgency__of__environmental__pro tection__and__take__immediate__actions.3.You are so much concerned about our living environment.In order to protect the only planet we live on，what measures will you take in your daily life?The__answer__is__open.阅读技巧点拨观点、态度题应对策略□√寻找带有强烈感情色彩的名词、动词、形容词或者副词来判断作者态度；□√段中含有“but，yet，however，nevertheless，as a matter of fact”等表示转折关系的词时，这句话通常表达作者的观点；□√说明性短文，由于说明文本身的客观性，通常情况下作者所持的态度是中立的；记叙类短文，作者的观点不会很明显地表现出来，但是会暗含于陈述的语句之中。
IELTS—Writing第六课时—causes+solutions类
IELTS大作文讲解：cause + solution类作文学生面授老师时间本次课时IELTS写作第六课时教学思路1.作文简介、写作技巧2.实例讲解3.课后作业教学目标1. causes+solutions类作文理论分析2.causes+solutions类写作技巧及写作方法3. 学习写作思路讲解重点写作理论分析范文学习常用句式总结备考资料剑桥真题、《雅思写作套路剖析与范例大全》教学详细内容：一、分析雅思写作——causes + solutions类理论1.题目特点及解题思路1）题目特点：Give your opinions and give some recommendations.Give reasons and make some suggestions.2）解题思路：在分析事情原因的基础上，提出解决方案或建议。
3) 文章结构包括：a: 开头段，背景阐述，引出论题b: 分析事情的原因c: 提出解决方案或建议d: 对于原因以及解决措施进行简要的总结或者a:开头段，背景阐述，引出论题b:分析原因一并提出相应的解决方案或建议c:分析原因二并提出相应的解决方案或建议d:对于原因以及解决措施进行简要的总结相比较，后者更有逻辑性。
在此推荐后者。
2.常用句型及模板：常用句型：1)我们绝对不能... On no account can we do ~2)那就是...的原因That is the reason why ~3)我相信这个不是最好或者唯一的方法做… I do not believe it is the best or onlyway to…4)这意味着每个人都必须知道他在世界上所造成的影响和他们在世界上所扮演的唯一角色。
What is meant by this is that each individual must be aware of the impact he or she has in the world and their unique part to play in this world. 5)…越多，似乎…越少As more and more…, there would seem to be less and less…6）但是对于这个问题的解决，在世界范围内毫无进展 Yet little has been done to solve this problem worldwide.7）伴随着…的第一个并且是最明显的问题是 The first and most obvious problems associated with … are …8）更严重的问题是… A further problem is…9）这个解决所需要的是… What is required of this situation is…10）需要记住的重要的一件事情是… What is important to remember is that…11）需要考虑到很多因素 Many factors should be taken into consideration.12）关于…的争论是不会有结果的Disputes about … are fruitless.13）使…之间达到平衡ensure the balance between … and …词组:1)不遗余力地做… Spare no effort to do sth2)让...明白… bring home to sb. sth.3)养成...的习惯 Get into the habit of doing sth. = make it a rule to do sth.4)令人不满意 ~ leave much to be desired5)使…之间达到平衡ensure the balance between … and …模板：开头段：According to a(n) survey (/investigation/analysis/statistics/report) released (/conducted/made) by _____, there is a growing (/increasing/declining) number of _____ who (/which) _____.To be specific, ______. (What amazes us most is that _____.) Among countless factors which directly and indirectly influence _____, there are several conspicuous aspects as follows.主体段一：The reasons (/causes/factors) for _____ are complex (/varied/profound). Some attribute it to _____. Others put it down to _____. Still others owe it to _____. In my opinion, however, three (/some) factors shout louder than others (/weigh heavier than others/stand out from others). The most critical reason lies in _____. Moreover, _____. Another important factor should not be ignored.主体段二：Among a myriad of suggested solutions to _____ (/measures against _____ /plans for _____ /moves toward _____ /ideas on _____), three have begun to stand (/stick) out. First of all, _____. An equally effective measure (/solution/recipe) is _____. Last but not least, _____.结尾段：To promote (/suppress/cultivate/popularize/curb/enhance/root up) the issue in question, the public attention (/more stress/more emphasis) should be placed (/put/focused) upon two proposals (/moves/measures/solutions).二、实例分析题目: 剑桥真题4 TEST4In many countries schools have severe problems with student behavior. What do you think are the causes of this? What solutions can you suggest?1.题目分析题目意思：在许多国家，学生的行为有很严重的问题。
【必刷题】2024六年级英语下册文章主旨大意专项专题训练(含答案)
【必刷题】2024六年级英语下册文章主旨大意专项专题训练（含答案）试题部分一、选择题：1. Which of the following is the main idea of the article "The Power of Teamwork"?A. How to improve individual skills.B. The importance of teamwork in sports.C. The benefits of working alone.D. The history of teamwork.2. What is the main idea of the article "A Trip to the Zoo"?A. Describing different animals in the zoo.B. How to plan a trip to the zoo.C. The importance of protecting animals.D. The history of zoos.3. What is the main topic of the article "Healthy Eating Habits"?A. How to cook healthy meals.B. The benefits of eating a balanced diet.C. The importance of exercise.D. The disadvantages of fast food.the article "The Importance of Reading"?A. How to choose a good book.B. The benefits of reading for pleasure.C. The history of books.D. How to improve reading speed.5. What is the main idea of the article "Save Our Earth"?A. The causes of environmental pollution.B. The importance of protecting the environment.C. The effects of global warming.D. The history of environmental protection.6. Which of the following is the main idea of the article "My Favourite Season"?A. The author's experiences in different seasons.B. The reasons why spring is the best season.C. The activities people can do in winter.D. The history of seasons.7. What is the main idea of the article "The Magic of Science"?A. How to conduct scientific experiments.B. The wonders of scientific discoveries.C. The importance of science in daily life.D. The history of science.the article "A Day in the Life of a Teacher"?A. The challenges teachers face in their work.B. The daily routine of a teacher.C. The importance of teachers in society.D. The history of teaching.9. What is the main idea of the article "The Value of Friendship"?A. How to make new friends.B. The importance of friendship in our lives.C. The types of friendships people have.D. The history of friendship.10. Which of the following is the main idea of thearticle "The Beauty of Nature"?A. The importance of protecting nature.B. The different forms of nature.C. The benefits of spending time in nature.D. The history of nature.二、判断题：1. The main idea of the article "The Importance of Exercise" is that exercise can help improve mental health. ( )2. The article "My Favourite Festival" mainly talks about the customs and traditions of the MidAutumn Festival. ( )3. The main idea of the article "The Benefits of Learninga Second Language" is that learning a second language canmake you smarter. ( )4. The article "A Visit to the Science Museum" mainly describes the exhibits and activities in the museum. ( )5. The main idea of the article "The Influence of Music"is that music can have a negative impact on people's emotions. ( )三、填空题：1. The main idea of the article "The Journey to Mars" isto explore the ___________.2. In the article "The Importance of Water", it is mentioned that water is essential for ___________.3. The article "The Wonders of the Human Body" mainly discusses the plexity of the ___________.4. The main idea of the article "The Power of Music" is that music can have a significant impact on our ___________.5. In "The Beauty of the Ocean", the author describes the vastness and diversity of the ___________.6. The article "The History of the Internet" explains how the internet has changed our way of ___________.7. "The Magic of Plants" discusses how plants contributeto the ___________.8. The main idea of "The Adventure of a Lifetime" is about a person's experience exploring the ___________.9. In "The Importance of Recycling", the author emphasizes the need to ___________ to save the environment.10. The article "The Secrets of the Rainforest" reveals the mysteries of the ___________.11. "The Future of Transportation" explores the possibilities of ___________ in the ing years.12. The main idea of "The Value of Education" is that education is key to ___________.13. In "The Joys of Reading", the author shares personal experiences of ___________.14. The article "The Challenges of Space Exploration" discusses the difficulties faced astronauts in ___________.15. "The Power of Kindness" illustrates how small acts of kindness can ___________.16. The main idea of "The History of Aviation" is to trace the development of ___________.17. In "The Science Behind Dreams", the author examines the theories on ___________.18. The article "The Impact of Social Media" discusses both the positive and negative effects of ___________.19. "The Beauty of Snowflakes" describes the intricate patterns found in each ___________.20. The main idea of "The Art of Communication" is to improve our ability to ___________ effectively.四、简答题：1. What is the main idea of the article "The Benefits of Solar Energy"?2. In the article "The Dangers of Plastic Pollution", what are the suggested solutions to reduce plastic waste?3. What is the main argument of the article "The Importance of Sleep"?4. According to the article "The Impact of Technology on Education", how has technology changed the way we learn?5. What is the main idea of the article "The Joys of Cooking"?6. In "The History of the Olympics", what are the key moments that have shaped the Games?7. What is the main message of the article "The Power of Determination"?8. According to the article "The Wonders of Space", what are some of the recent discoveries in space exploration?9. What is the main idea of the article "The Beauty of Nature"?10. In "The Advantages of Public Transportation", what are the benefits of using public transportation over private cars?本套试题答案如下一、选择题：1. B2. A3. B4. B5. B6. A7. B8. C9. B10. A二、判断题：1. ×2. √3. √4. √5. ×三、填空题：1. red planet2. life3. human body4. emotions5. ocean6. munication7. environment8. world9. recycle10. rainforest11. travel12. success13. reading14. space15. make a difference16. flight17. dreaming18. social media19. snowflake20. municate四、简答题：1. The main idea is that solar energy is a clean, renewable source of power that can help reduce our reliance on fossil fuels.2. Solutions include reducing singleuse plastics, improving recycling programs, and promoting the use of biodegradable materials.3. The main argument is that sleep is crucial forphysical and mental health, and lack of sleep can lead to various health issues.4. Technology has made learning more accessible, interactive, and personalized.5. The main idea is that cooking can be a fun, rewarding activity that brings people together.6. Key moments include the ancient origins, the modern Games revival, and the establishment of the International Olympic Committee.7. The main message is that determination andperseverance can help individuals achieve their goals.8. Recent discoveries include the existence of exoplanets, the study of black holes, and the potential for life on other planets.9. The main idea is that nature offers beauty,tranquility, and inspiration.10. Benefits include reducing traffic congestion,lowering pollution, and saving money.。
英语应用能力考试B级习题.doc
1.I am sorry, but I have a question to _C_ you. C) ask (问)2.Please give us the reason __A_ the goods were delayed. A) why3.Peter will —B— the job as Sales Manager when John retires. B) take over (接管)4.There is no doubt _C— he is a good employee. C) that5.I feel it's a great honor for me ____ D__ to this party. D) to be invited6.Don't ―D ____ me to help you if you are not working hard. D) expect (期望)7・ It was two years ago A _ his sister became a doctor. A) that8.The general manager has promised to __B ___ t he matter in person. B) look into (调查)9.If you move, you must inform us ___ D― the change of your address . D) of10._C _ his lecture is short, it gives us a clear picture of the new program. C) Although (尽管)11.How much does it _ A ____ to take the online training course? A) cost12.If you need more information, please contact us ______ B __ telephone or email. B) by13.Mi*. Smith used to smoke __ C ___ b ut he has given it up recently. (C) heavily(猛烈地)14.He was speaking so fast ____ D ___ w e could hardly follow him. D) that15.Please call me back ___ D __ you see this message. D) as soon as16.We haven't enough rooms for everyone, so some of you will have to _____ A ___ a room. A) share (共享)17.Before _ B _____ for the job, you will be required to take a language test.B) applying18.If you want to join the club, you'll have to _______ C __ this form first. C) fill in (填写)19. __ B the rain stops before 12 o'clock, we will have to cancel the game. B) Since20.As the price of oil keeps ___ B ___ , people have to pay more for driving a car. B) going up21.What are the essential differences _____ A______ s elling and marketing? A) between22.Jack called the airline to ___ C ______ his flight to Beijing this morning. C) confirm (确认))23.It was in the year of 2002 __ B ______ they set up a branch company in China. B) that24.You'd better ____ D _____ advice before making a project plan.D) ask for (寻找)25.Young people now live a life-style ____ A______ t heir parents could hardly dream of. A) which26.While traveling in France, he______ B _____ s ome everyday French. B) picked up (学会))27.Hardly ___ D _____ at the office when the telephone rang. D) had I arrived28.To work __ C _____ with the machine, you must read the instructions carefully. C) efficiently (有效地)29.We'll have to continue the discussion tomorrow ______ A _____ we can make a final decision today. A) unless (除非)30.If you have three years5 work experience, you will be the right _____ A __ for this job. A) person31.The newspaper ____ A __ two people were killed in the accident. A) says (说)32.She told us briefly about how they succeeded in ______ D __ the new product. D) developing33.The big IT company will ___ A ___ a new research center in the city. A) set up (建立)34.1 _____ A __ at 130 kilometers per hour when the policeman stopped me. A) had drivenrmation about the new system is easy to _____ C __ on the Internet. C) find36.I'd like to introduce you ____ B ___ J ames Stewart, the new manager of our department. B) to37.We had a(n) __ D _____ with him about this problem last night. D) discussion (讨论)38.We talked for more than three hours without ____ B __ a cup of tea. B) having39.They had to give up the plan because they had ___ C ______ money. C) run out of (用完)40.__ A ___ she joined the company only a year ago, she's already been promoted twice. A) Although (尽管)41.Please keep a detailed ___ D _____ o f the work that you have done.D) record (i己录)42.__ C ___ our great surprise, the new secretary can speak four foreign languages. C) To43.The department manager ___ B ___ a new plan to promote sales at the meeting. B) put forward (提出)44.What he told me to do was ____ D _ I should get fully prepared before the interview. D) that45.When dealing with a ___ A ___ task, Alice always asks for help from people around her. A) difficult (困难的)46.Location is the first thing customers consider when _____ A ___ to buy a house. A) planning47.Soft drink sales in this city have ____ C ___ by 8% compared with last year. C) increased (增加)4& If I hadn't attended an important meeting yesterday, I _____ B ___ to see you. B) would have come49.To obtain a visa to enter that country for the first time, you need to apply ____ B ____ . B) in person (亲自)50.The new model of the car was put into production in 2007, _____ D ____ helped to provide another 1400 jobs.D) whichSection BDirections: There are 50 incomplete statements here. You should fill in each blank with the proper form of the word given in brackets. Write the word or words in the corresponding space on the Answer Sheet.1.Thomas was cheerful and(help) _helpful_, and we soon became good friends.2.The goods that you ordered ten days ago will(deliver) ____ be delivered_ to you tomorrow.3.Gas prices are(high) _higher_ here than in other parts of the country.4.The past decade has seen great economic(develop) -development_ in this country.5.If the engineer(come) _came— here yesterday, the problem would have been solved.6.While this new law does not(direct) _directly_ affect the quality of work, it will greatly benefit employees.7.Now many young people spend several hours a day(talk) _talking ______ on a mobile phone.8.In China, it is quite(nature) _naturel_ for people to go back home for the Spring Festival.9.The manager was surprised at the news when he(receive) __received__ the phone call yesterday.10.Advances in medical technology have made it possible for people(live) to_live_ longer.11.What a (wonder) _wonderful__ party it was! I enjoyed every minute of it.12.The film turned out to be (successful) —more successful__ than we had expected.13.Readers are not allowed (bring) _to bring_ food and drinks into the Library at any time.14.The manager has promised that she will deal with the matter (immediate) _immediately_.15.We are looking forward to (work) ―working__ with you in the future.16.Today email has become an important means of (communicate) __communication____ in daily life.17.The visitors were (disappoint) _disappointed_ to find the museum closed when they rushed there.18.Because of the (improve) _unimproved_ in the road conditions, there have been accidents recently.19.When you arrive tomorrow, my secretary (meet) _will meet ____ you at the airport.20.John has worked as a sales manager since he (join)」oined _____ this company in 2002.21.It is reported that the sports meet was (successful)_successfully__organized.22.Some people think (much)_more ____ about their rights than about their duties.23.It is reported that foreign car sales in the country (rise) __ have_rised __ by 8% last year.24.The adviser recommended that Mary(start)_ start _ the training program as soon as possible.( recommended25.The job pays well and you get a 20 - day holiday a year, it's certainly an(attract)_ attractant _offer.(用形容词26.It (announce)_was announced __ yesterday the game was to start in a week.27.Because man people will come to the meeting, we need some (addition) additional _ chairs.2& No reader is allowed(take)_to take_ any reference book out of the reading-room.29.The course is designed to provide a general introduction to computers and(practice)_ practiced _skills30.We've only got one day in Paris, so we'd better(make)make _____ the best use of the time.31.The new (nation) __ national ___ museum will be open to the public next week.32.This question is (difficult) __ more difficult ___ than the one I have answered.33.The secretary has been working for the same (manage) ―manager ____ for over 5 years.34.The hotel, (build) _Having been_built ____ 100 years ago, still looks new.35.We are pleased to learn that that problem (solve) ____ was solved _ at yesterday's meeting.36.1 want (point out) —to point out ____ that a decision about the matter must be made at once.37. Although she is young for the job, she is very (experience) _experienced_.3& The new rules for environmental protection have been (wide) _widely ______ a ccepted by the public.39.We demand that the tour guide (tell) _tell__us immediately about any change in the scheduled demand that40.Thank you for your letter of November 15, (invite) _inviting__ us to the trade fair on December 10.41.My impression is that the sales of this company have (great) ____ greatly ___ i ncreased this year.42.This picture (take) _was taken ____ by a young reporter in Beijing last month.43.Tom has made the (decide) decision _____ to apply for a job in the company.44.No reader is allowed (take) __ to take ___ any reference book out of the reading room.45.Although you may not (success) _successful ___ in the beginning, you should keep on trying.46.Because light travels (fast) _faster_ than sound, lightning is seen before thunder (雷)is heard.47.The doctor recommended that Mary (start) _ start ___ the health program as soon as possible.48.It took me several weeks to get used to (drive) _driving ___ on the left side of the road in London.49.This medicine is highly (effect) _effective — in treating skin cancer if it is applied early enough.50.Now the number of people who are working at home on the Internet (be) —is__ still very small. (Now the(从文章中可以找到答案)Section 2Directions: The following is an advertisement. After reading it, you should complete the information by filling in the blanks (in no more than 3 words) in the table below.TasklDear Sirs,I'm writing to tell you that your latest shipment(装运)of apples is not up to the standard we expected from you. Many of them are bruised(擦伤)，and more than half are coved with little spots. They are classed as Grade A, but I think there must have some mistake, as they are definitely not Grade A apples.We have always been satisfied with the quality of your produce(农产品)，which makes this case all the more puzzling. I would be grateful if you could look into the matter. We would be happy to keep the apples and try to sell them at a reduced price, but in that case we would obviously need a credit(部分退款)from you. Alternatively, you could collect them and replace them with apples of the right quality. Would you please phone me to let me know how you want to handle it?Yours faithfully,Fiona StocktonFiona StocktonPurchasing Manager A letter of ComplaintProduce involved: Grade A apples .Causes of complaint:1.may of the apples are bruised2.more than half of the apples are covered with little spotsEnglish Test for Colleges or trainstation? If youSuggested solutions:1. allow to sell at a reduced price and give a credit, or2. collect them and replace them with apples of the right quality . Task 2Hard Work, Good MoneyWe need:Staff （员工）to work in a busy operations center. You to be working in Hangzhou. We are:A rapidly expanding international IT company.Based in the UK and USA, with 500 employees worldwide. We want to:Recruit （招聘）staff for our office in Hangzhou. Recruit 30 staff members in the first year. You should be: Chinese;A college graduate, majoring in Computer Science; Flexible, efficient, active; Willing to work in Hangzhou;Able to work unusual hours, e.g. 7 p.m. to 3 a.m.You should have: Good basic English language skills, holding Level-A Certificate of Practical （PRETCO ）.Keyboard skills. Way to contact us: 0571-********For more details about the job, please visit our website: .A Job AdvertisementRecruitment: staff to work in an operations center Work place: Hangzhou Qualifications （资格）:Education: college graduate majoring in Computer Science Foreign language: English, with Level-A Certificate of PRETCO Personal qualities: flexible, efficient, active Working hours: unusual, e.g. 7 p.m. to 3 a.m.Way to get details about the job: visit the website: . Task 3E-mail or call Tip Line （举报热线）Have you seen a crime being committed （^EW ）on a bus, train, or near a bus stop, email US or call Tip Line.Tip LineIf you would rather give your information by telephone, call the Police Tip Line at 612-349-7222.You can leave information anonymously(匿名地)OF leave your name and phone number and an officer will call you back.Call and officerYou can speak directly to any Police Department staff member who receives the call weekdays.8： 00 to 16： 00. Call 612-349—7200.Contact the ChiefIf you haven't received any reply to your Tip Line information for half a day, directly call 612-349-7100 or email：chief@Report on a CrimeUse Tip Line1.Tip Line number： 612-349-72222.Ways of reporting：1)Give information anonymously;2)Leave your name and telephone number, and wait for an officer to call you back .Call the Police Directly1.Service time： weekdays, 8： 00 to 16： 002.Telephone number: 612-34 —7200Contact the Chief1.Reason： receiving no reply to your Tip Line information for half a day.2.Telephone number： 612-349-71003.Email：chief@Task 4Dear Ms. Rennick:Professor Saul Wilder, an adviser to your firm, has informed me that your company is looking for someone with excellent communication skills, organizational experience, and leadership background for a management position. I believe that my enclosed resume will show that I have the qualifications (资历)and experience you seek. In addition, I'd like to mention how my work experience as a sales manager last summer makes me a particularly strong candidate for the position.I would be grateful if you can offer me an opportunity for an interview with you. If you are interested, please contact me at (317) 555-0118 any time before 11:00 a.m., or feel free to leave a message. I look forward to meeting with you to discuss the ways my skills may best serve your company.Sincerely yours,Richard SmithAn Application LetterApplicant: Richard SmithPosition applied for: a management positionQualifications required for the position:1.excellent communication skillsanizational experience3.leadership backgroundWork experience (last summer): as a sales managerContact number: (317) 555-0118Enclosure: resumeTask 52 November, 2008Dear Dr. Yamata,The Association of Asian Economic Studies is pleased to invite you to be this year's guest speaker at its annual international symposium (研讨会).The symposium will be held for 3 days from December 22nd to 24th, 2008. This year's topic will be Economic Development in Asia. About 100 people from various countries will be attending the symposium. They would be pleased to meet you and share their views with you.The Association will cover all the expenses of your trip to this symposium.As the program is to be announced on December 1st, 2008, will you kindly let us know before that time whether your busy schedule will allow you to attend our symposium? We are looking forward to your favorable reply.Yours sincerely,John SmithSecretary of Association of Asian Economic StudiesLetter of InvitationWriter of the letter: John SmithOrganizer of the Symposium: Association of Asian Economic Studies.Guest speaker to be invited: Dr. YamataStarting date of the symposium: December 22nd, 2008Number of guests invited: about 100 people.Topic of the symposium: Economic Development in AsiaSection 3Directions: The following is a list of terms related to employment. After reading it, you are required to find the items equivalent to (与…等同)those given in Chinese in the table below. Then you should put the corresponding letters in the brackets on the Answer Sheet.TasklA—Guard against damp.C一Keep away from heat. E一Keep dry.G—No naked fire.I一Not to be thrown down. K—Open in dark room. M一Poison.O 一This side up. B—Handle with care. D—Keep away from cold. F一Keep flat.H一No use of hooks.J一Open here. L—Protect against breakage. N一Take care.P一To be kept upright.(H)禁用吊A ---------------- annual bonus B ---------------- basic salary C ---------------- benefit D ---------------- commission E ---------------- head hunter F ---------------- health insurance G ---------------- housing fund H ---------------- job centerI job fairA —breezeB 一calm seaC —clear upD 一dryE —fogF 一heavy snowG —high seasH —light rainI —partly cloudyQ —Use no knives.Examples ： (G)严禁明火1. ( c )远离热源 2. ( O )此面朝上 3. ( P )竖立安放 4. ( B )小心轻放 5. ( I )不可抛掷(Q )请勿用刀 (J )此处开启 (K )暗室开启 (F )注意平放 (E )保持干燥Task 2j ----------------- j ob offer K ---------------- l abor market L ---------------- l abor contract M --------------- m inimum wage N ---------------- r etirement insurance O ---------------- t rial periodP ---------------- u nemployment insurance Q ---------------- w elfareExamples: (A)年终奖 6. ( I )招聘会 7. ( L )劳动合同 8. ( N )养老保险 9.( E )猎头10. ( K )劳务市场 (O)试用期 (M )最低工资( Q )福利 ( G )住房基金 ( B )基本工资 ( P )失业保险Task 3J —shower K —southeast wind L —storm M —the highs N 一the lows O 一 typhoon P —wet Q —windyExamples ： (A)微风(O)台风 11.( C )天气放晴 (F )人雪 12.( M )最咼温度 (I )局部多云 13.( K )东南风 (H )小雨 14.( E )有雾(G )海面大浪 15.( D )天气干燥(L )暴风雨(I)包装费 (E )百货商店 (C )商业风险 (L)卖方市场 (A )售后服务(F )进口许可证Task 4A ------ after-sales serviceB ------ business licenseC ------ business riskD ------ dead stockE ------ department storeF ------ import licenseG ------ limited companyH ------ net weightI ------- packing charge Examples: ( D )滞销品 16. ( H )净重 17. ( K )购买力18. ( P )超级市场 19. ( G )有限公司 20. ( M )装船日期 J--------price tag K ------purchasing power L -------seller's market M ------shipping date N ------shopping rush O ------show window P -------supermarketQ ------ trade agreementTask 5A ------ original officeB ------ accepted dateC ------ posting stampD ------ delivery stampE ------ company nameF ------ sender^ addressG ------ customer codeH ------ documentI ------- parcelJ ------- name of contents K ------ insurance amount L ------ sender^ signature M ----- postal code N ------ insurance fee O ------ total chargeP ------ receiver^ signature Q ------ remarkA)Local companies.C) Government departments.5.This passage is mainly about —D__ .A)the function and the use of the Internet C) the development of small businesses B)Small businesses.D) International organizations.B)the application of digital technologyD) the advantages ofonline advertisingB) pay for theirhotels and meals D)take their luggageD) Online booking.D) on thewebsiteExamples: (D)投递日戳21.( O )费用总计22.( H )文件资料23.( G )用户代码24.( J )内件品名25.( C )收寄日戳(L)交寄人签名(B )收寄日期(M )邮政编码(P )收件人签名(F )发件人地址(E )单位名称Taskl1.According to the first paragraph, buying things online is more —A_ .A)convenient B) fashionable C) traditional D) reliablepared with any other way of advertising, online advertising_C_ ・A)attracts more customers B) displays more samplesC) offers more services D) makes more profits3.Which of the following statements is TRUE of online advertising? _D__A)It has taken the place of traditional advertising.B)It will make the Internet technology more efficient.C)It can help sell the latest models of digitalized products.D)It can spread information without being limited bv time.4.Who can especially benefit from online advertising? _BTask 26.Because of its great buying power, Trafalgar—B― .A) can find the cheapest restaurants B) can pass on its savings to touristsC)takes tourists to anywhere in the world D) allows tourists to travel independently7.Traveling with Trafalgar, tourists do not have to —C— .A)bring their passports with themC)stand in line at major sights8.Traveling with Trafalgar, tourists mayA) meet tour guides from different countries B) make new friends from aroimd the world C) win a special prize offered by the company D) have a good chance to learn foreign languages9.Which of the following is mentioned as a way to earn a discount? AA) Early payment・B) Group payment. C) Office booking.10.After having made booking, tourists are advised to check in _D_ .A)at the hotels B) at the airport C) by telephoneTask 311.According to the first paragraph, the library sends the application form to the readers so thatthey can___ D ____ .A)read ordinary books B) order cassette playersC) buy Calibre cassettes D) use the library service12.Calibre library provides service mainly for people who suffer from _____ C ____ .A)hearing difficulties B) mental illnessesC) sight problems D) heart troubles13.The service of sending and returning books by post is ___ C ______ .A)not available to children B) paid by the usersC) free of charge D) not provided14.The easy way to use the library service is to __ B ______ .A) inform the library of your name and address B) tell the library the sorts of books von likeC) buy the catalogues of the library D) ask the library to buy the books15.The main purpose of this letter is to ___ A ____ .A) introduce the librarv，s service to readers B) recommend new books to the readers C) send a few catalogues to readers D) express thanks to the readersTask 416.For Web addresses, Chinese speakers now have to use ____ A ___ .A)pinyin B) signs C) numbers D) characters17.The approval of the use of 16 languages by ICANN will allow web users to ____ D ____ .A) change their email address B) email their messages in charactersC) have the chance to learn other languages D) use addresses in their own language18.The new system will allow the suffix of a Web address to be expressed by _____ C ____ .A) any native language B) figures and numbersC) Chinese characters D) symbols and signs19.Which of the following is one of the problems in using the new system? —A__A)Certain characters have several different meanings.B)Chinese is a truly difficult language to learn.C)People find it difficult to type their address in characters.D)Some experts think it is impossible to use Chinese characters.20.Many experts do not believe that ___ D ______ .A)there are still outB)there will be competition to get popular addressesC)companies are willing to change their web addressesD)the change will affect the use of the Internet greatlyTask 521.According to the passage, subways as underground trains, which usually run—D_.A) within downtown areas B) away from city centersC) in or outside big modem cities D) between suburbs and city centers22.You can get the maps and schedules of the subways ____ D ___ .A) at bus stations B) at local banks C) in any bookstores D) from the ticket25.The passage mainly tells us about ____ CA) the bus and train fares in the USC) the public transportation in the US B)the ways of paying taxi in the US the advantage of subways in the USoffices23.From the passage we learn that __ C _____.A) buses are always available in 24 hours B) bus riders have to buy monthly passes C) bus fare is paid by exact change in coins D) buses are the best means of transportation24.When you take a taxi, you'd better ___ B _____ .A) buy a monthly pass B) ask about the fare firstC) agree on the amount of the tip D) pay by the exact change in coinsTask 626.From the first letter we learn that Mary ___ A____ .A) is asking for advice on giving a dinner party B) knows the secret of giving a pleasant partyC)is going to attend a dinner party D) has successfully held a party27.Ann's first piece of advice is that Mary should ___ D ____ .A) get the food ready before the guests arrive B) keep the guests away from the kitchenC) spend some time with the guests D) accept the guests5 offer to help28.Ann suggests that Mary offer drinks__A _____ .A) while the guests are having small talks B) when all the guests have arrivedC) after the guests finish small talks D) after the dinner comes to an end29.When having dinner, the guests are expected to __ D ____ .A) eat their food slowly B) help the host serve foodC) serve each other at the table D) help themselves to more food30.The most important rule for Mary to follow in treating her guests is to ____ B ____ .A) be as polite as she can B) let them feel at homeC) prepare delicious food D) create a formal atmosphereTask 731.The aim of the author in producing this new dictionary is to _____ B ____ .A) correct mistakes in the old dictionary B) make it more helpful for studentsC) increase the number of words D) add pictures and photos32. A word is easier to remember and understand if it is ___ D ______ .A) included in a word list B) pronounced correctlyC) explained in English D) used in a context33.What is special about this new dictionary? ___ C _____A) It is small and cheap. B) It has a larger vocabulary.C) It has 40% more examples. D) It is designed for students and teachers.34.The purpose of removing difficult words in the examples is to ___ A ______ .A) make them easier to understand B) provide more useful wordsC) introduce more contexts D) include more examples35.The passage is most probably taken from ____ C _____ .A) a letter to the editor B) a comment on a novelC) an introduction to a dictionary D) a news-report in the newspaperTask 836.According to the passage, the Hall Markets are held ___ A _____ .A) in the countryside B) to attract volunteersC) to promote winter sales D) by people with disabilities37.There are over 350 stalls in the Hall Markets that _____ C _ .A) are operated by the disabled B) offer free food to volunteersC) sell home-made goods D) are open day and night38.The income made by the Hall Markets goes to ____ B ____ .A) expand Hartley Life care Co. Ltd. B) support service for the disabledC) create more fun for customers D) develop local economy39.When are the Hall Markets open? ____ A ____A) The first Sunday of each month. B) Every day from 10 am to 3 pm.C) The first day of each month. D) Every weekend in winter.40.This passage is written for the purpose of inviting ____ D ___ .A) tourists B) villagers C) businessmen D) volunteersTask 941.By making some very simple changes at home, old people_____ A _____ .A) are free from home accidents B) can improve their healthC) are likely to live longer D) can live more safelyst steps on stairs may become a high-risk accident area if they are _______ B __ .A) not painted in a different color B) not marked with bright tapesC) fixed with grab bars D) very brightly lit43.Falls in the bathroom are considered to be unfortunate because ____ A _____ .A) they can easily be avoided B) old people seldom fall in bathroomsC) grab bars do not help to prevent falls D) bathroom accidents are difficult to prevent44. A personal alarm is designed for old people to ____ C ____ .A) detect safety conditions at home B) avoid falls in the bathroomC) send out signals for help D) make phone calls easily45.The purpose of this passage is to tell people that ______ C _ .A)most old people die from accidents at homeB)up to half of home accidents could be preventedC)falls at home can be avoided by taking some simple measuresD)protection of old people should be the first concern for the publicTask 1046.According to the advertisement, $99 is the rate offered for _____ B _____ .A) traveling a limited distance B) renting a car for seven daysC) hiring a driving guide D) driving within a state47.Which of the following is included in the car-renting rate? _____ D _____A) Gas used. B) Car repairs. C) The hotel charge. D) Insurance fee.48.The car-renting rate remains $99 if you ______ D ___ .A) return the car to where you rent it B) drive within the same cityC) buy the insurance D) pay for the gas49.The last sentence of the passage "You rent a company^^ means that ___ C ____ .A)you have to be responsible for the companyB)you should obey the rules set by the companyC)you can enjoy all-round services of this company。
命题作文之咨询建议类中考英语写作常考题型全面突破
04 命题作文之咨询建议类命题作文的基本要求：1．习作要有扎实的英语基本功底，要牢固掌握英语基础知识，文章中的大小写、标点符号、词法、句法及语法等都要表达正确。
2．要按照命题要求正确采用相应的行文格式撰写习作，层次分明，结构严谨，句式排列整齐，段落过渡自然，富有条理性。
3．文章内容前后照应，词语运用准确到位，语言流畅，言简意赅，内容充实，叙事完整，深化主题。
4．要根据文章规定的单词数组织安排文章的结构，不要忽上忽下。
年份 地区 题目命题形式 2023年湖南郴州 How to be a self -disciplined student命题作文 四川成都 Stay Safe Online命题作文 山东泰安 How to be good students in the new era命题作文 2022年江苏连云港 Happy Summer Vacation 命题作文 河南 How reading improves my English命题作文 四川凉山彝族自治州To Be Good Students命题作文2021年山东泰安 To Be a Good Traveler 命题作文 四川达州How to learn English命题作文近三年考情分析写作方法指导写作技巧：第一步，审题。
无论写什么样的文章都不能离开文章的主题。
主题是文章所要表达的中心，是文章的灵魂主宰。
如果审不清主题，就有可能出现“下笔千言，离题万里”的情况。
第二步，选材。
审完题之后，就应该着手选材了。
主题是文章的宗旨，材料必须为主题服务：主题必须统领材料，二者是密不可分、相辅相成的关系。
既然要选材，就必须有充足的备选材料。
只有平时多观察、多学习、多积累，才能保证材料充分、详实。
在具备充足的材料的基础上，要学会去粗取精，去伪存真。
还要分清材料的主次与详略，做到详略得当。
第三步，列提纲。
写文章之前列个提纲是个非常好的写作习惯。
列提纲可以使杂乱无章的材料变得井然有序；列提纲可以使你紧扣主题不跑题；列提纲还可以节约你的时间，提高写作效率。
Suggested Solutions to the Problems
Dear Director,
The decline in performance of the Caferoma has become more and more difficult to deal with.We have put forward some suggestions in a meeting the other day to help Caferoma get through this tough situation.Next I will sketch the results of the meeting to you.
Our plan can be divided into two parts.The first part is to sell coffee at lower price under different brand names.Because of our target marketing is the middle and low income group, the prices of the products are lower and this makes us gain the competitive advantage in the market and satisfy the consumers.The second part is to launch related product such as coffee cup,coaster,percolators or even dessert.The oneness of product decide that we do not own better competitive edge,so stretch the brand and explore potential value will be our first priorities at the moment.
怎样应付案例分析面试(英文版)(doc 23页)
怎样应付案例分析面试(英文版)(doc 23页)Page 3 of 3[Web Exclusive] You don't have to be Sherlock Holmes to ace the cases in a consulting-firm interview. In fact, a little preparation can make solving them seem, well, elementary.Ready for some company-specific advice? Here's what five recruiters told us about interviewing at their firms.Recruiter No. 1: Eileen Coveney, vice president, L.E.K. ConsultingThe Questions:Testing a candidate's skill across a range of areas is the primary reason L.E.K. uses case interviews. Coveney indicates that the case interviews are meant to (1) assess a candidate’s analytical ability, (2) evaluate a candidate's communication skills and logic flow, (3) understand how a candidate responds to redirection, and (4) test his/her overall fit with the firm. Most questions L.E.K. recruiters ask center around strategic growth opportunities for potential clients.Words of Wisdom:Coveney points out that she doesn’t have a preference regarding how a candidate initially reacts to the case interview question. “Some people take some time to formulate their thoughts, other people ask a few questions, and other people jump right in,”Coveney says. “Relax and take your time, focus on the specific issues of the case, remember there is no one right answer to the cas e, and don’t use too many frameworks. Don’t throw in the kitchen sink, like Porter’s five forces, etc. Just be confident, and relax—it will really help with the interview.”Recruiter No. 2: Kamenna Rindova, senior associate, Mercer Management ConsultingThe Questions:MMC asks most candidates one-on-one questions and doesn’t often do group exercises. Reflecting the firm’s focus, most questions deal with strategy issues, with occasional market sizing questions thrown in. The purpose of the interview for MMC is to see the candidate's ability to structure and think through a problem as they would on the job.Words of Wisdom:Rindova says practice and familiarity with cases is essential, and stresses that an interview can go south if the candidate loses sight of the structure he or she is building. Lastly, beating a clear path to any response is more important than getting it right. “You can give (a recruiter) a wrong answer, but if you thought out loud through the process, you could still have a stellar i nterview,” Rindova concludes.Recruiter No. 3: Scott Berney, head of U.S. recruiting operations, Monitor GroupThe Questions:Determining a person’s analytical skills, comfort with manipulating numbers, and ability to integrate different pieces of data is the purpose of the case interview for Monitor Group. For the first round of interviews, case questions are usually written and are two to three pages in length. In the final round, a group event is used.Words of Wisdom:“My take on most other firms is that they put a premium on [the candidate’s] ability to ask questions in the interview. Monitor cases put a premium on your ability to analyze data, manipulate numbers, integrate, and come up with an answer based on thedata you’ve been given,” says Berney. Like L.E.K.’s Coveney, he doesn’t like to see candidates use too many frameworks to solve a problem.Recruiter No. 4: Sean Huurman, national recruiting director, KPMG ConsultingThe Questions:“The case question helps get to a thinking process and various characteristics of a candidate you don’t necessarily get in an ordinary interview,” says Huurman. “When we use cases, we are really focusing on things that tie into the client.” The typical KPMG consultant hunter wants to know how a candidate can communicate with the team, their leadership, and the client.Huurman favors group interviews, and knows a lot of candidates can be prepped in advance, but he notes that there’s "no amount of coaching" that can prepare you for a group project.Words of Wisdom:“Too many people jump right into the case study and don’t put any thought into it,” says Huurman. “I want the interviewees to think things through.” KPMG recruiters are always told to let the candidate have some time to think through the case, but Huurman indicates that very few candidates take advantage of it.Huurman admits that few recruiters would ask interviewees what KPMG stands for (curious? It's Klynveld, Peat, Marwick, and Goerdeler), but it’s important to do your homework on the firm’s services, strengths, and culture.Recruiter No. 5: Michael Gibney, project manager, PricewaterhouseCoopersThe Questions:Some of PwC’s competencies don’t require that a case question be asked, but it’s probably best to plan for one. Interviews are typically one-on-one and are meant to test the business acumen of a candidate. Seeing candidates' insight into business problems and their approach to solving them (most questions are based on true-life client engagements) is the overall goal.光华人向上的精神Words of Wisdom:Gibney understands that many problems are too big to solveduring the course of a half-hour interview, but wants to see a firmgrasp of key issues. “The candidate must have an understandingof the overall situation and the overall problem, and then createan approach to solve it,” Gibney says. “For instance, if we’retalking about a client getting into the services business, I wouldexpect to see some kind of framework around identifying whatrelevant services would be, and the different market andcompany factors involved. I want the candidate to relate directlywhat the core issues are.”Michael K. Norris is an expert in consulting and consultantrecruitment issues. He can be reached at.Firm: A.T. KearneyCase Number:Case setup (facts offered by interviewer):❑Your client is a manufacturer of bicycles❑They have been in business for 25 years❑They manufacturer and sell three categories of bicycles:➢Racing bikes: High end, high performance bikes for sophisticated cyclists➢Mainstream bikes: Durable, but not overly complicated bikes for everyday riders➢Children’s bikes: Smaller, simpler versions of their mainstream bikes for children❑Profits at your client have decreased over the past five yearsQuestion:❑What is driving the decline in overall profits? ❑What recommendations might correct the situation?Suggested solutions:The first question is to determine what has caused overall profits to decrease. To accomplish this the candidate must first understand what has transpired in each of the three product categories over the past five years during which profitability has slipped. The following are questions and answers that would be providedin an interview scenario.❑What are the client’s margins fo r a bicycle in each of the three segments?Racing: Cost = $600/unit, Profit=$300/unitMainstream: Cost = $250/unit, Profit = $75/unitChildren’s: Cost = $ 200/unit, Profit = $50/unit❑What has happened to the market size of each of the three segments over the past five years? Racing: Has remained constant at its present size of $300MMMainstream: Has increased at 2% growth rate per year to its present size of $1.0B Children’s: Has increased at 3% growth rate per year to its present size of $400MM❑What h as happened to our client’s market share in each of these segments?Racing: Market share has decreased from 60% to 30%Mainstream: Market share has increased from0% to 5%Children’s: Market share has increased from 0% to 3%Who are the client’s major competitor’s in each market segment? What has happened to their market share in each segment over the past five years?Racing: There is one main competitor and a host of small firms. Your main competitor hasincreased market share from 30% to 50%Mainstream: There exist many, large competitors, none of which holds more than 10% of the marketChildren’s: As in the mainstream segment, there are many competitors, none with more than 10% of the marketThe above information provides enough information to put together a picture of why profits have decreased over the past five years : Your client, with a commanding position in a flat market segment (racing), expanded into new segments (mainstream and children’s). As this occurred, market share decreased dramatically in the most lucrative segment (racing), creating an unfavorable mix.The extent to which profits have decreased can be deduced from some quick math : profits have slipped from $60MM five years ago (=60% x $300MM x 33% racing margin) to $44MM today ( = (30% x $300MM x 33% racing margin) + (5% x $1B x 23% mainstream margin) + (3% x $400MM x 20% children’s margin)).The dramatic decrease in market share in the racing segment is at this point still unexplained. Questions that would help formulate an explanation include:❑Have there been any major changes in product quality in your client’s racing product?Or in its main competitor’s racing product?No❑Have there been any major price changes in your client’s racing product? Or in its main competitor’s racing product?No❑Have there been any major changes in distribution outlets for your client’s racing product? Or for its main competitor’s racing product?Yes. Previously your client and its main competitor in the racing segment sold exclusivelythrough small, specialty dealers. This remains unchanged for the competition. Your client, however, began to sell its racing bikes through mass distributors and discount stores (thedistribution outlets for mainstream and children’s bikes) as it entered the mainstream an dchildren’s segment.❑How do the mass distributors and discount stores price the racing bikes relative to the specialty stores?Prices at these stores tend to be 15 to 20% less.❑What percent of your client’s racing sales occur in mass distributors and di scount stores?Effectively none. This attempt to sell through these distributors has failed❑How has the decision to sell through mass distributor’s and discount stores affected the image of the client’s racing product?No studies have been done.❑How has the decision to sell through mass distributor’s and discount stores affected your client’s relationship with the specialty outlets?Again, no formal analysis has been performed.Although some analysis and/or survey should be performed to answer more conclusively the last two questions, a possible story can be put together. There has been no appreciable change in either quality or price (or any other tangible factor) of your client’s racing product relative to its competition. It is not the product that is the problem, but rather its image. As your client came out with lower end, mainstream and children’s products and began to push their racing segment through mass distributors and discount outlets, their reputation was compromised. Additionally, the presence of the racing products in the discount outlets has put your historic racing distributor (the specialty shops) in a precarious position. The specialty shops must now lower price to compete, thereby cutting their own profits. Instead, they are likely to push the competition’s product. Remember, your c lient has no direct salesforce at the retail outlets. The specialty shops essentially serve as your client’s sales force.The above analysis offers an explanation of what has affected the top side of the profitability problem. Still to be examined is the cost, or bottom side, of the profitability issue. Questions to uncover cost issues would include:❑How does the client account for its costs?The client has a single manufacturing and assembly plant. They have separate lines in this facility to produce rac ing, mainstream and children’s products. They divide their costs into the following categories: labor, material and overhead. Overall costs have been increasing at a fairly hefty rate of 10% per year.❑What is the current breakdown of costs along these categories for each product segment?Racing: Labor = 30%, Material = 40%, Overhead = 30%Mainstream: Labor = 25%, Material = 40%, Overhead = 35%Children’s: Labor = 25%, Material = 40%, Overhead = 35%❑How has this mix of expenses changed over the past five years?In all segments, labor is an increasing percentage of the costs.❑Does the basic approach to manufacturing (i.e. the mix of labor and technology) reflect that of its competition?Your client tells you that there is a continuing movement to automate and utilize technology to improve efficiency throughout the industry, but it is his/her opinion that their approach,maintaining the “human touch”, is what differentiates them from the competition.(Unfortunat ely, he’s right!!)❑Is the workforce unionized?Yes❑What is the average age of the workforce?52 and climbing. There is very little turnover in the workforce.❑What is the present throughput rating? How has it changed over the past five years?Presently the plant is producing at about 80% of capacity. This has been decreasing steadily over the last several years.❑What is the typical reason for equipment shutdown?Emergency repair❑Describe the preventive maintenance program in effect at the client’s facil ity?Preventive maintenance is performed informally based on the knowledge of senior technicians.❑How often has equipment been replaced? Is this consistent with the original equipment manufacturer’s recommendations?The client feels that most OEM recommendations are very conservative. They have followed a philosophy of maximizing the life of their equipment and have generally doubled OEMrecommendations.The above information is sufficient to add some understanding to the cost side of the equation. Your client has an aging workforce and plant that is behind the times in terms of technology and innovation. This has contributed to excessive breakdowns, decreased throughput, increased labor rates (wages increase with seniority) and greater labor hours (overtime to fix broken machines).In proposing recom mendations to improve the client’s situation, there is no single correct approach. There are a number of approaches that might be explored and recommended. The following are some possibilities:❑Abandon the ma instream and children’s segment to recover lead ership in the racing segmentIssues to consider in this approach:➢How much of the racing segment is “recoverable”?➢What are the expected growth rates of each segment?➢How badly damaged is the relationship with the specialty outlets?➢Are there alternative outlets to the specialty shops such as internet sales?➢How will this move affect overall utilization of the operating facilities?❑Maintain the mainstream and children’s segment, but sell under a different nameIssues to consider in this approach:➢Is there demand among the mass and discountdistributors for bicycles under their name?➢What additional advertising and promotions costs might be incurred?➢What are the expected growth rates of each segment?➢What is driving the buying habits of the mainstream and c hildren’s market?❑Reduce costs through automation and innovationIssues to be considered:➢What technological improvements are to be made?➢What are the required investments?➢What are the expected returns on those investments?➢How will these investments affect throughput? ➢To which lines are these investments appropriate?➢Are the mainstream and children’s segments potentially “over-engineered”?➢What impact will this have on the required workforce levels?➢If layoffs are required to achieve the benefits, what impact will this have on labor relations?❑Reduce costs through establishing a formal preventive maintenance programIssues to be considered:➢What organizational changes will be required? ➢What analysis will be performed to determine the appropriate amount of PM?➢What training is required of the workforce?➢What technical or system changes are required? ➢How will the unionized workforce respond?Key takeaways:This case can prove to be lengthy and very involved. It is not expected that a candidate would cover all of the above topics, but rather work through selected topics in a logical fashion. It is important that the candidate pursue a solution that considers both revenue and cost issues to impact profit. Addit ionally, a conadidate’s ability to work comfort ably with the quantitative side of this case is important. The above recommendations for improving profitability are just a few among many. The candidate may come with their own ideas.Firm: A.T. KearneyCase Number:Case setup (facts offered by interviewer):❑Your client is a U.S. based manufacturer of branded cookies (cookies that carry the name of the manufacturer)❑Recently private label cookies (those carrying the name of the retailer) have emerged and threatened branded cookies➢Private label cookies emerged five years ago ➢Two and one-half years ago they made up 10% of the overall cookie market (brand being the other 90%)➢Today they make up approximately 20% of the overall cookie market (i.e., there has been a steady, linear increase of private label portion of the overall cookie market during the past five years)➢The overall cookie market has been relatively flat over the past five years❑Private label cookies are made by the same manufacturers who make branded cookies, they are just sold under the name of the retailer❑There are essentially three major competitors to consider:➢Your client, who makes only branded cookies ➢A second major player, that makes bothbranded cookies and supplies cookies for private labelers➢A collection of small outfits, that make both branded cookies and supply private labelers ❑Distribution occurs primarily through one of two types of outlets:➢Grocery outlets: all grocers sell branded cookies, most also carry their own private label cookies. This represents approximately 90% of total cookie sales➢Mass merchandisers (ex. Walmart, Sam’s, etc.): sell only branded cookiesQuestion:❑How large would you estimate the overall U.S. cookie market to be in terms of $?❑How large of a threat do you believe the trend in private label cookie sales to be to your client?❑Based on your assessment, what is an appropriate strategy for your client to follow?Suggested solutions:The first question, estimating the size of the U.S. cookie market, has no right or wrong answer. It is a test of a cand idate’s ability to make reasonable assumptions and work quickly with numbers on an “order of magnitude” level. One acceptable response would be to estimate the number of U.S. households, estimate household consumption over some period of time, estimate the average cost of a bag of cookies, and project out for one year. In this case, after an estimate has been made, the candidate would be told to assume the market size is $1Billion to simplify any future calculations. As stated in the upfront information, the market is assumed to have been flat for the past five years.The second question is more involved. It involves determining to what extent your client is threatened by the increasing percent of the overall cookie market represented by private label sales. To better answer this questioninformation should be gathered pertaining to what is driving the demand for private label cookies, to what extent this has already affected your client’s sales, and what the li kelihood is for the trend to continue. The following are questions and answers that would be provided in an interview scenario.❑What are the sales trends for the client over the past five years?Your client’s sales have been flat at $600M for the time frame of five to two and one-half years ago. Over the past two and one-half years, sales have decreased steadily down to a present level of $560MM.❑How has market share of the private label segment been split over the past five years between your client’s m ain competitor and the other smaller players?The smaller players combined had 100% of the private label subsegment five years ago. Twoand one-half years ago your client’s main competitor began supplying private labelers. Today, this main competitor owns 40% of the private label subsegment, the smaller players own the remaining 60%How has market share of the branded segment been split over the past five years? Your client held 60% of this segment five years ago, 67% two and one-half years ago and 70% today. Its main competitor held 30% five years ago, 25% two and one-half years ago and 23% today. The combined smaller players owned 10% five years ago, 8% two and one-half years ago and 7% today.Analsis of the above information tells a very important story. The private label segment was launched five years ago by the smaller players. As private label first cut into the branded segment, it came at the expense of your client’s main competitor and the smaller players, notyour client. In response to this, you r client’s main competitor entered into the private label segment two and one-half years ago. This further hurt their own sales and those of the smaller players, but also began to hurt your client’s sales. Additional information is required to understand what is driving the demand for private label cookies❑How does the quality of a private label cookie compare to that of a branded cookie?Consumer studies have shown that there is a noticeable difference in taste, texture and quality in favor of the branded cookies❑At the manufacturing level, what is the difference in cost of production and price between branded and private label products?It costs approximately $1.50 to manufacture a bag of private label cookies which will sell for $2.00 to retailers. It costs approximately $2.00 to manufacture a bag of branded cookies which will sell for $2.75.❑How do the same numbers translate at the retail level?A retailer, paying $2.00 for private label cookies can sell that product for $2.50. The $2.75 bagof branded cookies can be sold for $3.50.The key finding is that from a cost-price-margin perspective it is advantageous for both the manufacturers and the retailers, with all else equal, to sell a bag of branded cookies. Other factors must be contributing to the demand for private label cookies. Think about the incentives at each level in the chain (manufacturer, retailer, consumer). The following questions can help fill in details❑Have any of the manufacturers been able to gain additional shelf space for branded products by supplying grocers with private label products?No❑Has their been excess capacity at your client, its main competitor or the smaller competitors that has been used up through the manufacturing of private label products?There was some excess capacity at the smaller competitors and your c lient’s main competitor (your client is unsure as to how much).. There is little excess capacity anywhere in the industry today..❑Has your client’s relationship with its retailers suffered as a result of it n ot supplying private label products?Not noticeably❑Are grocery stores using private labels in other food categories?Yes, there has been a major push by grocery stores to populate shelves with private labels❑Is competition increasing or decreasing among grocers?Generally increasing. Grocer chains are expanding and the number of grocers to be foundserving a given area has generally increased over the past five years❑What general macroeconomic trends have occurred over the past five years?The economy has been slowing over the past five years. There is concern about recessionThe above information begins to expose a clearer story. A number of factors have contributed to the emergence of the private label segment: manufacturer’s interest in utilizing exc ess capacity, grocer’s desire to sell products with their name on it (they may believe this creates return customers in an increasing competitive environment), consumers concerns about a troubled economy (price vs. quality tradeoffs).At this point the candidate would be encouraged to state what they believe the magniturde of the private label threat to be to the client. There is no right answer. One can argue either way.If the threat is seen as high, the likely recommendation is for your client to begin supplying private label products. The candidate should recognize that in competing in the private label segment, the basis of competition is primarily cost. At the same time, the client’s branded product should be protected. The following tactics might prove appropriate:❑Seek to wring costs out of all phases of the operation➢Utilize all existing excess capacity➢Gain maximum product knowledge as quickly as possible➢Understand low cost positions on productingredients and mix➢Review process improvement/ manufacturing efficiency opportunities➢Undertake overhead reduction efforts(Any of these points could be discussed in great detail)❑Ensure there is no customer confusion between private label offering and branded product❑Seek partnering agreements with retailers➢Joint advertising and promotions❑Explore deals with mass merchandisers to enter private labels (remember, mass merchandisers presently sell no private label)If the threat is seen as low, the likely recommendation is for your client to stay with branded cookies only. The candidate should recognize that in competing in the branded segment the basis of competition is one of differentiation. Additionally, your client should do all it can to halt or reverse the momentum of the private label segment. The following tactics might prove useful:❑Pursue a maximum differentiation strategy➢Invest in brand image to support premium price➢Make it difficult to copy product: innovate wisely through product advances, smart product line extensions, frequent changes to the product➢Manage price gap: explore price increases where appropriate( Again, any of these points could be discussedin great detail)❑Explore exclusive partnering with mass merchandisers❑Consider alternative distribution channels❑Seek partnering agreements with grocers regarding branded products❑Educate grocers as available➢Customers who buy private labels are the most price sensitive. They also tend to be the least loyal customers and spend less per store visit.➢Grocers financial stake in private label products extends beyond the product margins. There is lost profit from branded products that could occupy the same shelf space, advertising costs of the private label products, etc.Key takeaways:This case has no right or wrong answer. It forces the c andidate to take a stand in a “grey” situation and defend it. It also provides a large amount of data upfront which the candidate must quickly sort through and determine what is important and what is not. The key is to understand the story behind the data. How did the private label segment emerge? What is driving it? How has it affected manufacturers, retailers and consumers?Firm: A.T. KearneyCase Number:Case setup (facts offered by interviewer):❑Your client is a U.S. based oil refinery❑The refinery has a single location and is a small to medium-sized refinery❑Your client, although profitable, believes it is lagging behind the competition and could improve❑You are brought in as part of a joint consultant-client team that will review overall operations and make recommendations on ways to improve the bottom line❑You have been assigned to work with the maintenance division❑The maintenance department’s primary objective is to prevent equipment failure and to repair equipment when it does fail❑Understanding of its organization is important. It consists of three primary areas: nine assets areas, one central maintenance area and one group of contractors. The first two areas are。
Topic 2 Exercise 2 - solutions
Topic 2 Exercise 2 - solutionsUsing molarities and concentrations1.Calculate the number of moles of H2SO4 in 50 cm3 of a 0.50 moldm-3 solution.2.Calculate the number of moles of FeSO4 in 25 cm3 of a 0.2 moldm-3 solution.3.Calculate the mass of KMnO4 in 25 cm3 of a 0.02 moldm-3 solution.4.Calculate the mass of Pb(NO3)2 in 30 cm3 of a 0.1 moldm-3 solution.5.What is the molarity of 1.06g of H2SO4 in 250 cm3 of solution?6.What is the molarity of 15.0 g of CuSO4.5H2O in 250 cm3 of solution?7.What volume of a 0.833 moldm-3 solution of H2O2 will be required to make 250 cm3of a 0.100 moldm-3 solution?8.What volume of a 0.50 moldm-3 solution of HCl will be required to make 100 cm3 ofa 0.050M solution?9.How many moles of NaCl are there in 25 cm3 of a 50 gdm-3 solution?Reacting masses and volumes1.25 cm3 of a solution of 0.1 moldm-3 NaOH reacts with 50 cm3 of a solution ofhydrochloric acid. What is the molarity of the acid?2.25.0 cm3 of a 0.10 moldm-3 solution of sodium hydroxide was titrated against asolution of hydrochloric acid of unknown concentration. 27.3 cm3 of the acid was required. What was the concentration of the acid?3.10 cm3 of a solution of NaCl react with 15 cm3 of a 0.02 moldm-3 solution of AgNO3.What is the concentration of the NaCl solution in gdm-3?4.25 cm3 of a 0.1 moldm-3 solution of an acid H x A reacts with 75 cm3 of a 0.1 moldm-3solution of NaOH. What is the value of x?Equation: H x A + xNaOH → + Na x A + xH2O5. A solution of hydrochloric acid of volume 25.0 cm3 was pipetted onto a piece ofmarble which is calcium carbonate. When all action had ceased, 1.30g of the marble had dissolved. Find the concentration of the acidEquation: CaCO3 + 2HCl → CaCl2 + CO2 + H2O6.What volume of 0.1 moldm-3 hydrochloric acid would be required to dissolve 2.3 g ofcalcium carbonate?Equation: CaCO3(s) + 2HCl(aq) → CaCl2(aq) + CO2(g) + H2O(l)7. 2.05 g of the carbonate of an unknown alkali metal (X2CO3) required 8.9 cm3 of 2.0moldm-3 hydrochloric acid to completely dissolve it. What was the relative atomic mass of the metal and which metal was it?Equation: X2CO3(s) + 2HCl(aq) → 2XCl(aq) + CO2(g) + H2O(l)8. 3.2 g of hydrated sodium carbonate, Na2CO3.xH2O, was dissolved in water and theresulting solution was titrated against 1.0 moldm-3 hydrochloric acid. 22.4 cm3 of the acid was required. What is the value of x?。
英语试卷七选五中考
Section I: Listening Comprehension (10 points)Listen to the following dialogues or passages and choose the best answer to each question.1. A. He is going to the library. B. He is going to the gym. C. He is going to the movie theater. D. He is going to the bookstore.2. A. She likes to read in the morning. B. She likes to read in the afternoon. C. She likes to read in the evening. D. She doesn't like to read at all.3. A. The man is a teacher. B. The woman is a student. C. They are both students. D. They are both teachers.Section II: Vocabulary (15 points)Choose the correct word or phrase to complete each sentence.4. I can't believe how quickly the days are ________ by.A. passingB. passedC. passesD. passed out5. The _______ of the book was very interesting, but the ending was abit disappointing.A. authorB. storyC. characterD. chapter6. The teacher's _______ in the classroom was so strict that no one dared to talk.A. smileB. laughC. silenceD. orderSection III: Reading Comprehension (25 points)Read the following passages and answer the questions.Passage 1:Modern technology has brought many changes to our lives. With the development of the internet, people can communicate with each other easily. However, some people worry that technology is making us moreisolated. They believe that people are spending too much time on their phones and computers, and less time with their families and friends.Questions:7. What is the main idea of the passage?A. Technology is making us more isolated.B. Technology is improving our lives.C. People are spending too much time on their phones.D. Technology is replacing face-to-face communication.8. According to the passage, what is the concern of some people?A. They think technology is improving our lives.B. They think technology is making us more isolated.C. They think technology is making us more intelligent.D. They think technology is making us less social.Passage 2:The importance of exercise cannot be emphasized enough. Regular physical activity can help prevent many diseases, such as heart disease, diabetes, and obesity. It can also improve mental health, reduce stress, and increase energy levels. However, many people find it difficult to stay motivated to exercise regularly.Questions:9. What are the benefits of regular exercise according to the passage?A. It can prevent heart disease, diabetes, and obesity.B. It can improve mental health, reduce stress, and increase energy levels.C. It can make us more intelligent.D. All of the above.10. Why do many people find it difficult to exercise regularly?A. They don't have enough time.B. They are not motivated.C. They are too lazy.D. All of the above.Section IV: Writing (20 points)Write an essay on the following topic:How can we make our school a better place for everyone?Your essay should include the following points:- The current situation of our school- The problems that need to be addressed- Suggested solutions to improve the school environmentRemember to use a variety of sentence structures and vocabulary. Your essay should be at least 150 words.---This test paper is designed to assess the students' abilities in listening, vocabulary, reading comprehension, and writing. Good luck!。
以下就是我们的演讲英语
以下就是我们的演讲英语Ladies and gentlemen,Good morning/afternoon/evening. Thank you for being here today to listen to our speech. We are honored to have this opportunity to address you on [topic of the speech].[Introduction]To begin with, let us introduce ourselves. We are [names], and we have been given the task of speaking on behalf of [organization/school/company].[Hook/Attention grabber]Have you ever wondered about [question related to the topic]? Well, today we are here to shed some light on this topic and provide you with valuable information.[Body]1. First point: [Present the first point related to the topic]. This is important because [explain why this point is significant]. For example, research has shown that [provide evidence to support the point]. Therefore, it is crucial that we [suggestion/action to address the point].2. Second point: [Present the second point related to the topic]. This point is essential because [explain why this point is relevant]. For instance, studies have indicated that [provide evidence to support the point]. To tackle this issue, we propose [suggestion/action to address the point].3. Third point: [Present the third point related to the topic]. It is imperative to consider this point because [explain the importance of this point]. For instance, statistics show that [provide evidence to support the point]. Hence, it is vital that we [suggestion/action to address the point].4. Counterargument and refutation: We understand that some may hold a different perspective on this matter. However, after careful consideration and research, we firmly believe that our proposed solutions are the most effective ones. We can address the concerns by [addressing potential counterarguments].[Conclusion]In conclusion, it is crucial that we take action on [topic of the speech]. By implementing our suggested solutions, we can [reiterate the benefits and importance of taking action]. Together, we can make a significant difference in [specific area or issue]. Let us join hands and create a brighter future for [the targeted audience or community].Thank you for your attention. We would now be happy to answer any questions you may have.。
英语中考试卷真题电子版
Section 1: VocabularyTask 1: Match the words with their definitions.1. exemplifya. to give a clear example of2. precipitatea. to make something happen suddenly3. amphibiousb. capable of living on both land and in water4. prolificc. to be very successful in producing or creating5. elucidated. to make something clear or easy to understandTask 2: Fill in the blanks with the appropriate form of the given word.1. The author's ___________ (convince) argument won over the jury.2. The company is looking for a candidate with ___________ (experienced) in marketing.3. The fire ___________ (erupt) suddenly, causing chaos in the area.4. The scientist ___________ (elucidate) the complex concept in simple terms.5. The flood ___________ (amphibious) vehicles to reach the stranded villagers.Section 2: Reading ComprehensionPassage 1:A new study published in the Journal of Environmental Science found that the rapid decline in bee populations is not just a threat to theenvironment but also to the global food supply. Bees play a crucial role in pollinating crops, which is essential for fruit and vegetable production. Without bees, many of the foods we consume daily would become scarce or even unavailable.The study identified several factors contributing to the bee population decline, including habitat loss, pesticides, and climate change. One of the most significant findings was the correlation between the use of certain pesticides and the decline in bee populations. The pesticides, known as neonicotinoids, are designed to kill insects but are harmful to bees, disrupting their nervous systems.To address this issue, the study suggests several measures, including reducing the use of harmful pesticides, creating more bee-friendly habitats, and promoting sustainable agricultural practices. The authors emphasize the importance of collective efforts from governments, farmers, and the general public to protect bee populations and ensure a stable food supply.Questions:1. What is the main concern expressed in the passage?2. According to the study, what is the primary cause of the bee population decline?3. What are some of the suggested solutions to the problem?4. What is the author's tone throughout the passage?Section 3: GrammarTask 1: Correct the errors in the following sentences.1. The book was so fascinating that I couldn't put it down.2. He has visited many countries, and each one of them has left alasting impression on him.3. If I had known about the deadline, I would have finished the project earlier.4. She is not only intelligent but also very hardworking.5. The dog ran into the garden and barked loudly.Task 2: Choose the correct form of the verb in parentheses.1. I (expect) that you will be on time for the meeting.2. She (promise) to help us with the project.3. They (travel) to Paris next month.4. He (decide) to quit his job and start his own business.5. She (finish) her homework before dinner time.Section 4: WritingTask: Write an essay on the following topic:"Technology has significantly changed our lives in many ways. Discuss the positive and negative impacts of technology on society and provide examples to support your arguments."[Minimum 250 words]---Instructions:- Please ensure that your answers are complete and accurate.- You may use your own knowledge and experiences to support your answers.- Your essay should be written in an organized and coherent manner, with clear paragraphs and a logical flow of ideas.Good luck!。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Problem 2.3*Note that this suggested solution may also be downloaded from the student resources section the textbook website:.au/title/9780170178211PSM LimitedBalance sheetas at 30 June 2009$000 Current AssetsCash 11,636Accounts receivable 47,515Inventory 66,479Prepayments 3,958Investments 3,371132,959 Non-current assetsOther receivable 361Investments 2,087Property, plant and equipment 67,760Other long term assets 42,742112,950 Total assets 245,909Current liabilitiesAccounts payable 43,091Provisions for employee entitlements 30,91974,010 Non-current liabilitiesLong-term borrowings 30,866Provisions for employee entitlements 3,96934,835 Total liabilities 108,845Net assets 137,064Shareholders’ equityShare capital 108,518Retained profits 28,546Total shareholders’ equity 137,064Problem 2.51The idea of ‘balancing’ the accounting figures arose hundreds of years ago.Recording each transaction twice provided some arithmetic control over the records, because the two sides of the records should be equal. That probably doesn’t matter as much nowadays, with more accurate recordkeeping, including computers to keep track of amounts, but still sometimes errors are discovered because the figures don’t balance. Perhaps more importantly today, the balanced balance sheet shows how all of your resources (assets) have been financed. Assets may be financed by your own contributions, profits that have been retained in the business or from various types of borrowings. If the balance sheet did not balance, it would indicate a problem with this information and may lead to inappropriate decisions being made.2You have a point. The balance sheet is a historical statement: it reports the assets, liabilities and equity that have built up over time until the date of balance sheet. Sucha history is useful mainly if it indicates things that will affect the future. Twoexamples of such things might be: (1) if your company has a lot of debt, which the balance sheet will show, that will certainly affect your ability to operate in the future because the debt has to be repai d; (2) if the balance sheet indicates you’ve been a good financial manager that might suggest you will continue to be good in the future. 3The accountants and auditors were probably thinking of the accounting definition of an asset, as being something controlled that will provide future be nefit. As we don’t have slavery, it is hard to count people as assets, especially good people because they can leave any time they like. Employment contracts don’t amount to ownership of the person because it is difficult to force productive effort on a reluctant person who wants to leave. (You might be interested to know that some sports teams do show amounts spent to acquire or develop players as assets, because players can be sold or traded)4The balance sheet is not perfect. It is a list of the assets and liabilities that someone thinks should be listed at that date, and there is always room for judgment and disagreement. Accounting uses numbers but it is no more exact than the people who decide what numbers to list want it to be. Therefore you do have to be careful – a balance sheet is only as reliable as the people responsible for preparing it are. As an exampl e of ‘window dressing’, the current asset Inventory of Goods for Sale may have been calculated to include obsolete or out-of-style goods that an observer might feel are unlikely ever to sell, but that management wants to keep on the balance sheet in order to present an optimistic view of the company’s resources.Problem 2.7Assets Liabilities Shareholders’ equity Notes1 Increase Increase2 Increase Increase3 Assets increased and decreased4 Increase Increase5 Assets increased and decreased6 Decrease Decrease7 Assets increased and decreased8 Increase Increase9 Increase IncreaseProblem 2.101 It may be possible to record this asset at an amount of $150,000 if certain conditionsare met. This is covered in detail in Topic 8.2 The cost of a non-current asset is covered in Topic 7. At this point, think of the costof a non-current asset as including all costs necessary to make the asset ready for theuse management intends of it.Problem 2.151Balance Sheet:Prawns Galore Pty LtdBalance Sheet as at 30 June 2009$ $ Current assets: Current liabilities:Cash in bank 2,200 Payable to suppliers 5,300 Food supplies cost 2,100 Wages payable 900 Other supplies cost 4,500 6,2008,800Noncurrent assets: Noncurrent liabilities:Equipment and furniture cost 64,900 Long-term loan 25,000 Less accumulated depreciation (27,400)37,500 Shareholders’ equity:Share capital issued 10,000Retained profits 5,10015,10046,300 46,300Possible notes (others may be suggested too):-more information about the various supplies of inventory;-more information about the equipment and furniture, including the depreciation calculation;-more information about the long-term loan (such as repayment terms, interest rate);-more information about the company’s share capital (such as kinds of shares that could be issued and any shares issued recently).Note: Depreciation will be introduced in Topic 4 with detailed coverage in Topic7. At this point, think of accumulated depreciation as the amount of futureeconomic benefit associated with the asset that has been consumed.2In order to finance its assets, the company is relying on liabilities twice as much as equity. It would be important to analyse the company’s ability to service the debt. Ofinterest is the fact that most of the liabilities are non-current and, therefore, do notrequire repayment in the short term. It would also be important to consider thecompany’s ability to generate cash in order to pay the short term liabilities.Problem 2.15 (cont.)3This means that the ‘payable to suppliers’ amount should be $2,900 lower, or $2,400.Cash in bank is also $2,900 lower, or negative $700. The bank account is therefore overdrawn, which banks frequently allow if arrangements have been made in advance to approve what is, in effect, a loan from the bank. This loan is shown as a liability to the bank rather than a negative asset, so the statement of financial position now becomes:Current assets: $ Current liabilities: $$2,100 + $4,500 6,600 $700 + $2400 + $900 4,000 Noncurrent assets: Noncurrent liabilities:Unchanged 37,500 Unchanged 25,00029,000S hareholders’ equity:Unchanged 15,10044,100 44,100 The short term cash situation is now a little more concerning and the company’s ability to pay its short term liabilities will depend on how quickly the company can generate cash and the overdraft limit. The longer term position of the company is unchanged as most of the borrowings are long term.Problem 2.17Tin LtdProblem 6.10In order for an asset to be recognised on the Balance Sheet, it must be probable that the future economic benefits will be derived and that the cost can be reliably measured. The issue in this case rests on whether the future economic benefits are probable. At the early stages of development, it is unlikely that the future economic benefits will be sufficiently probable. As the product develops and an economically viable market is identified, it will become easier to argue that the benefits are sufficiently probable.Of interest, although not examinable in this course, is the fact that a specific accounting standard regulates accounting practice in the area of research and development. Under this standard, the recognition test is even more difficult to meet, meaning that most research and development expenditure will be expensed. Problem 6.141Yes, prepayment, 10.5/12 x 10,000 = $8,7502Yes, patent, $100,0003No asset is recognised4Yes, land. $500,0005Yes, printing machines $500,000; goodwill $400,00016No asset is recognised. The benefits are either not sufficiently probable and/or not reliably measurable.7Yes, Machine, $700,0001At this point, think of goodwill as an ‘unidentifiable asset’. The accountant knows that there is an asset (otherwise why would the purchaser pay an extra $400,000), but does not specifically know what it is.Problem 6.201 No liability2 Liability –unearned revenue (also called ‘revenue received in advance’)3 Liability – advanced deposits revenue4 Wages payable $24,500Payroll tax payables $1,9605 This will depend on the likelihood of an adverse finding against the companyrequiring the sacrifice of future economic benefits.。