chapter 4 Collection
国际结算作业一答案
支票
本票
支付条款
付款命令
付款命令
付款的承诺
主要参与方
3个基本当事人
3个基本当事人
2个基本当事人
期限
即期或远期
即期
即期或远期
第一责任人
出票人(承兑前)，承兑人(承兑后)
出票人
出票人
受票人
贸易对象，银行
银
一张
一张
特殊票据行为
承兑
划线
a)What’s the criteria for recourse, and explain it with an example.什么是票据的追索（recourse）行为？其追索条件是什么？请举例说明。
PaymentGuaranteed
For account ofFrench Issuing Bank
Signed by:JackZhang,
ForCiti Bank,ParisBranch
Date on29 Feb.,2008
Good asavail
d)贴现Discount:假设汇票20天后贴现给第三家银行The French Discount Bank,贴现年利率6%,请问贴现后的净现值是多少？
4）、追索金额：包括被拒付的票据金额、票据金额自到期日至付款日的利息、取得有关拒绝证明和发出通知书的费用。
b)What’s guarantee? What’s the responsibility of a guarantor?什么是票据的保证（guarantee/aval）行为？保证人的权利和义务是什么？
Question:Please draw a demand draft to make remittance by D/D.空白银行汇票如下
写一个目录英文作文
写一个目录英文作文英文回答：Table of Contents.Part I: Introduction.Chapter 1: Overview of [Topic]Chapter 2: Significance and Scope of the Study. Part II: Literature Review.Chapter 3: Theoretical Framework.Chapter 4: Empirical Evidence and Case Studies. Part III: Research Methodology.Chapter 5: Research Design and Data Collection.Chapter 6: Data Analysis and Interpretation.Part IV: Findings and Discussion.Chapter 7: Key Findings and Insights.Chapter 8: Analysis and Implications.Part V: Conclusion.Chapter 9: Summary of Findings.Chapter 10: Recommendations for Future Research. Appendices.Appendix A: Survey Instrument.Appendix B: Interview Guide.Appendix C: Data Analysis Results.中文回答：目录。
第一部分，绪论。
第1章，概述[主题]第2章，研究的重要性与范围。
第二部分，文献综述。
第3章，理论框架。
第4章，实证证据和案例研究。
第三部分，研究方法论。
第5章，研究设计和数据收集。
第6章，数据分析和解释。
第四部分，研究结果和讨论。
第7章，主要结果和见解。
第8章，分析和影响。
数据收集方法(二).
要对通过计算机填写问卷的人进 行培训，另外，需要较长的时间和较 多的费用来开发应用程序。
自填式方法 Self Enumeration
自填式方法，是指被调查者在没 有访员协助的情况下完成问 卷。With self-enumeration, the respondent completes the questionnaire without the assistance of an interviewer. 自填式方法也可使用计算机辅助调 查(CASl)，这时，要将电子格式的问 卷传送给被调查者，被调查者使用计 算机填写问卷。
访员可以进行直接观察 In interviewer can make direct observations 但管理人员很难对面访进行 监督。 It is difficault to implement a quality control program for the interviewing process.
数据收集模式 Mode of Data Collection
数据收集模式主要有两种，即纸张式的数 据收集模式和计算机辅助式的数据收集模式。 Data collection can be paper-based of computerassister. 在纸张式的数据收集模式中，问卷是印 在纸上，访员或被调查者用笔把答案记录下 来； 在计算机辅助式数据收集方法中，问卷 出现在计算机屏幕上，访员或被调查者将答 案通过键盘输入到计算机中。
计算机辅助式方法优点 The Advantages of Computer-based Collection
- 使用计算机辅助式方法时，问卷在问题的 设置流程和审核方面可以作的更复杂些。 - 更容易对数据质量进行监督和控制。 - 计算机辅助式方法能够导致较少的回答负 担，因为访员能马上察觉并改正回答中的 错误，这样就能减少数据收集之后对某些 单元的追踪回访。
国际结算双语chapter 5 collection
3Present
time draft for acceptance
4No docs after
would wait for advice of delivery from harbor authority and not pay until receiving it
Remitting bank
Order & sight Draft and docs
Collecting bank
Documents against payment at tenor D/P at tenor Exporter
5After
Importer
payment at maturity, buyer gets documents.
—— Uniform Rules for Collection (ICC Publication No. 522)
Definition An arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by seller on buyer, and/or shipping documents are forwarded to seller’s bank with clear instructions for collection through one of its correspondent bank located in the domicile of buyer.
• b. “Documents” means financial documents and/or commercial documents: i. “Financial documents” means bills of exchange, promissory notes, cheques, or other similar instruments used for obtaining the payment of money. ii. “Commercial documents” means invoices, transport documents of title or other similar instruments, or any other documents whatsoever, not being financial documents.
Dairy Processing Handbook index
Measuring equipment42 Measuring techniques43 Pressure drop calculations44 Circular ducts44 Rectangular ducts44 Chapter 4Micro-organisms45 Some milestones ofmicrobiological history45 Classification: Protista46 Biotechnology46 Bacteria47 Morphology of bacteria47 Shape of bacteria47 Size of bacteria47 Cell structure of bacteria47 Mobility of bacteria48 Spore formation and capsule formation48 Conditions for growth of bacteria48 Nutrients48Passage of matter through thecytoplasmic membrane49Temperature49Classificationby temperature preference50Moisture50Oxygen50Light51Osmotic pressure51pH – acidity/alkalinity51 Reproduction of bacteria51Rate of reproduction51Growth curve of bacteria51 Biochemical activity52 Breakdown of carbohydrates52 Breakdown of protein53 Breakdown of fat53 Breakdown of lecithin53 Pigment and colour production53 Mucus production54 Odour production54 Reducing power54 Disease production (T oxins)54 Enumeration of bacteria54 Identification and classification of bacteria55 Bacteria in milk55 Infection at the farm55 Bacteria count in milk55 Principal bacteria in milk56 Lactic acid bacteria56 Coliform bacteria57 Butyric acid bacteria57 Propionic acid bacteria58 Putrefaction bacteria58 Fungi59 Yeasts59 Reproduction of yeast59 Conditions for the growth of yeast60Nutrients60Moisture60Acidity60Temperature60Oxygen60 Classification of yeasts60 Importance of yeast60 Moulds61 Reproduction of moulds61 Metabolism of moulds61 External factors affectingthe growth of moulds61Moisture61Water activity (aw)61 Oxygen61Temperature61Acidity61 Importance of moulds in the dairy62 Penicillium62 Milk mould62 Bacteriophages62 Structure of bacteriophages62 Reproduction of phages63 Concluding notes63Chapter 5Collection and reception of milk65 Keeping the milk cool66 Design of farm dairy premises66 Delivery to the dairy66 Churn collection66 Bulk collection67 Testing milk for quality67 Taste and smell68 Cleaning checks68 Sediment tests68 Hygiene or Resazurin tests68 Somatic cell count68 Bacteria count68 Protein content68 Fat content68 Freezing point68 Milk reception69 Churn reception69 Tanker reception69Measuring by volume69Measuring by weight70 Tanker cleaning71 Chilling the incoming milk71 Raw milk storage71 Agitation in silo tanks71 Tank temperature indication71 Level indication71 Low-level protection72 Overflow protection72 Empty tank indication72Chapter 6Building-blocks of dairy processing73 Chapter 6.1Heat exchangers75 The purposes of heat treatment75 Time/temperature combination76 Limiting factors for heat treatment76Thermisation76LTLT pasteurisation77HTST pasteurisation77Milk77Cream and cultured products77Ultra pasteurisation77UHT treatment78Sterilisation78Preheating78Heat transfer processes in the dairy78Heating78Cooling78Regenerative heating and cooling79 Heat transfer theory79 Heat transfer principles79Direct heating79Indirect heating80 The heat exchanger80Dimensioning data for a heat exchanger80Product flow rate81Physical properties of the liquids81Temperature program81Temperature change81Logarithmic mean temperaturedifference (LMTD)82Countercurrent flow82Concurrent flow82Overall heat transfer coefficient82Permitted pressure drops82Viscosity83Shape and thickness of the partition83Material of the partition83Precence of fouling matter83Cleanability requirement84Running time requirement84Regeneration85 Holding85Calculation of holding time85 Different types of heat exchangers86 Plate heat exchangers86Flow patterns87 Tubular heat exchangers87Multi/mono channel87Multi/mono tube88 Scraped-surface heat exchanger88Chapter 6.2Centrifugal separatorsand milk fat standardisation91 Centrifugal separators91 Some historical data91 Sedimentation by gravity92 Requirements for sedimentation92 How does sedimentation work?92Density92Sedimentation and flotation velocity93Flotation velocity of a fat globule93 Batch separation by gravity94 Continuous separation by gravity94 Baffles increase the capacity94 Continuous separation of a solid phaseand two liquid phases95 Separation by centrifugal force95 Sedimentation velocity95 Flotation velocity of a fat globule96 Continuous centrifugal separation of solidparticles – Clarification96 Separation channels96 The limit particle97 Continuous centrifugal separation of milk97 Clarification97 Separation97 Skimming efficiency98 Fat content of cream98 Solids ejection99 Basic design of the centrifugal separator99 Semi-open design99Paring disc99 Hermetic design100 Control of the fat content in cream101 Paring disc separator101 Cream flow meter101 Hermetic separator101 Differences in outlet performance ofhermetic and paring-disc separators102 The discharge system102Production and CIP102Discharge103 Drive units103 Standardisation of fat content in milk and cream104 Principle calculation methods for mixing ofproducts104 Principle of standardisation104 Direct in-line standardisation105 Cream fat control system106 Cascade control106 Fat control by density measurement107 Flow transmitter107 Flow control valves for creamand skimmilk108 Control circuit for remixing of cream108 The complete direct standardisation line109 Some options for fat standardisation110 The Bactofuge110 Decanter centrifuges111 The function of the decanter centrifuge111 Solids discharge112 Liquid discharge (open)112Liquid discharge (pressurised)112 Continuous process112 Principal components112 The bowl112 The conveyor113 The gearbox113 Frame and vessel113 Chapter 6.3Homogenisers115 The technology behind disruption offat globules115 Process requirements115 Flow characteristics116 Homogenisation theories116 Single-stage and two-stagehomogenisation116 Effect of homogenisation116 The homogeniser117 The high-pressure pump117 The homogenisation device118 Homogenisation efficiency118 Analytical methods119Studies of creaming rate119Size distribution analysis119 Energy consumption and influence ontemperature120 The homogeniser in a processing line121 Full stream homogenisation121 Partial homogenisation121 Health aspects of homogenisedmilk products122 Chapter 6.4Membrane filters123 Definitions123 Membrane technology123 Principles of membrane separation125 Filtration modules126Plate and frame design126Tubular design – polymers126Tubular design – ceramic126Spiral-wound design127Hollow-fibre design128 Separation limits for membranes129 Material transport through the membrane129 Pressure conditions130 Principles of plant designs130 Batch production131 Continuous production131 Processing temperature in membranefiltration applications132 Chapter 6.5Evaporators133 Removal of water133 Evaporation133 Evaporator design133Circulation evaporators134 Falling film evaporators134Tubular type evaporator135Plate type evaporator135Multiple-effect evaporation136Thermocompression137Evaporation efficiency137Mechanical vapour compression138 Chapter 6.6Deaerators139 Air and gases in milk139 Further air admixture139 Air elimination at collection140 Milk reception140 Vacuum treatment140 Deaeration in the milk treatment line141 Chapter 6.7Pumps143 Pumping demands143 Suction line144 Delivery line144 Cavitation144 Pump chart144 Head (pressure)145 NPSH (Net Positive Suction Head)145 Shaft seals145 Single mechanical seal146 Flushed shaft seal146Material for shaft seals146 Centrifugal pumps146 Pumping principle146 Centrifugal pump applications147 Flow control147Throttling147Reducing impeller diameter147Speed control148Pumps for 60 Hz148 Head and pressure148Density148Viscosity149 Liquid-ring pumps149 Applications149 Positive displacement pumps149 Pumping principle149 Flow control150Pipe dimensions and lengths150 Lobe-rotor pumps150Applications150 Eccentric-screw pumps150 Piston pumps150 Diaphragm pumps151Working principle151 Peristaltic pumps (hose pumps)151Chapter 6.8Pipes, valves and fittings153 The pipe system153 Connections153 Special pipe fittings154Sampling devices154 Valves154 Mixproof valve systems154 Shut-off and change-over valves155 Seat valves155 Butterfly valves156Manual control156Automatic control156 Mixproof valves157 Position indication and control158 Position indication only158The ultimate control158 Check valves158 Control valves158 Valve systems160 Pipe supports160 Chapter 6.9Tanks161 Storage tanks161 Silo tanks161 Intermediate storage tanks162 Mixing tanks162 Process tanks162 Balance tank162 Chapter 6.10Process control165 Automation165 What is automation?165 Logic166 Why do we need automatic process control?166 What are the control tasks?167Digital control167Analog control168Monitoring168Management Information168 What decides the level of automation?169Role of the operator169Colour graphic VDU169Printer terminal169Local operator units169 How does the control system work?170 The programmable control system170 Demands on a control system171 Extending a control system171 Simple programming language171 Efficient electronic solutions171 Examples of control systems172 The small Programmable LogicController172 Decentralised process control172 Total integrated plant control173Chapter 6.11Service systems175 Prerequisites for dairy processing175 Water supply equipment175 Water treatment176 Piping system design177 Heat production177 Steam production178 Steam boilers178 Collecting the condensate179 Other equipment179 The steam piping system179 Refrigeration180 The principle of refrigeration180 How refrigeration works180 The evaporator181 The compressor182 The condenser182 Other equipment183 Production of compressed air183 Demands on compressed air183 The compressed-air installation184 Air drying184 Pipe system185 Electric power185 High voltage switchgear185 Power transformer186 Low voltage switchgear186 Generating set187 Motor control centres, MCC187 Chapter 7Designing a process line189 Process design considerations190 Some legal requirements190 Equipment required191 Choice of equipment191 Silo tanks191 Plate heat exchanger192 Hot water heating systems192 Temperature control193 Holding193 Pasteurisation control193 Pasteuriser cooling system193 Booster pump to prevent reinfection193 The complete pasteuriser194 Balance tank194 Feed pump194 Flow controller195 Regenerative preheating195 Pasteurisation195 Flow diversion195 Cooling195 Centrifugal clarifier196 Design of piping system196 Laminar and turbulent flows196 Flow resistance196 Pressure drop197 Process control equipment198Transmitters 198Controllers199The regulating device200Automatic temperature control 200Chapter 8Pasteurised milk products201Processing of pasteurised market milk 202Standardisation 204Pasteurisation 204Homogenisation204Determining homogenisation efficiency 205Quality maintenance of pasteurised milk 205Shelf life of pasteurised milk 206“ESL” milk207Production of cream 207Whipping cream207The whipping method208The whipping-cream production line 209The Scania method 209Half and coffee cream 211Packaging213Chapter 9Long life milk215Raw material quality 216Sterilising efficiency 216Logarithmic reduction of spores 216Q 10 value 217F 0 value 218B * and C *values 218“The fastest particle”218Commercial sterility 218Chemical and bacteriological changes at high heat treatment 219Shelf life 220Nutritional aspects 220Production of long life milk 221In-container sterilisation 221Batch processing 221Continuous processing 222Hydrostatic vertical steriliser 222Horizontal steriliser 222UHT treatment 223The UHT processes 223Development of UHT 223UHT plants 224Various UHT systems 224General UHT operating phases 224Pre-sterilisation 224Production 225Aseptic intermediate cleaning 225CIP 225Direct UHT plant based on steam injection and plate heat exchanger 225Direct UHT plant based on steam injection and tubular heat exchanger 226Direct UHT plant based on steam infusion 227Indirect UHT plant based onplate heat exchangers 227Split heating228Indirect UHT plant based on tubular heat exchangers228Indirect UHT plant based on scraped surface heat exchangers 229Aseptic tank230Aseptic packaging 231UHT pilot plants231Chapter 10Cultures and starter manufacture233Stages of propagation 235Process technology 236Stages in the process236Heat treatment of the medium 237Cooling to inoculation temperature 237Inoculation 237Incubation237Cooling the culture 238Preservation of starters239Manufacture of cultures under aseptic conditions 239Bulk starter tanks240Chapter 11Cultured milk products241A legend242General requirements for cultured milk production 242Yoghurt243Flavoured yoghurt243Factors affecting the quality of yoghurt 244Choice of milk244Milk standardisation 244Fat244Dry matter (DM) content 244Milk additives245Sugar or sweetener 245Stabilisers 245Deaeration245Homogenisation 246Heat treatment 246Choice of culture 246Culture preparation 246Plant design 247Production lines 247Evaporation 247Homogenisation 248Pasteurisation 248Cooling the milk248Design of the yoghurt plant 249Stirred yoghurt249Cooling the coagulum 250Flavouring 250Packing 251Plant design 251Set yoghurt251Flavouring/Packaging251An alternative production system252 Flavouring/Packing252 Incubation and cooling253Incubation253Cooling253 Drinking yoghurt254 Long-life yoghurt254 Production under aseptic conditions254“Clean Room” production conditions255Heat treatment of yoghurt255 Frozen yoghurt255 Production of yoghurt mix256Hard-frozen yoghurt257Distribution257 Concentrated yoghurt257 Kefir257 Raw materials258 Production of starter culture258 Production of kefir258Fat standardisation259Homogenisation259Heat treatment259Inoculation259Incubation259The acidulation stage259The ripening stage259Cooling259 Alternative kefir production259 Cultured cream260 Production260Homogenisation260Heat treatment260Inoculation and packing260 Buttermilk261 Fermented buttermilk261 Recent developments in cultured milk products261 Chapter 12Butter and dairy spreads263 Definitions264 Butter265 Sweet and cultured (sour) cream butter266 Buttermaking266The raw material268Pasteurisation268Vacuum deaeration269 Bacterial souring269Culture preparation269Souring of the cream270 Temperature treatment270Butterfat crystallisation270Treatment of hard fat271Treatment of medium-hard fat272Treatment of very soft fat272 Churning272 Batch production272Butter formation272Churning recovery273Working273Vacuum working273 Continuous production273The manufacturing process273 New trends and possibilities foryellow fat products275 Bregott275 Lätt & Lagom275 The TetraBlend process275 The process line276 Packaging277 Cold storage277 Experimental buttermaking methods277 Chapter 13Anhydrous Milk Fat (AMF) (Butteroil)279 AMF characteristics280 Production of AMF281 Principles of production281 Manufacture of AMF from cream281 Manufacture of AMF from butter282 AMF refining283Polishing284Neutralisation284Fractionation284Decholesterolisation285 Packaging285 Chapter 14Cheese287 Tradition and basic knowledge287 T erminology for classification of cheese288 Definitions288 Classification of cheese288 Cheese production – general procedures forhard and semi-hard cheese289 Milk treatment prior to cheesemaking290 Milk collection291 Heat treatment andmechanical reduction of bacteria291 Thermisation291 Pasteurisation292 Mechanical reduction of bacteria293Bactofugation293Process alternatives293Microfiltration295 Standardisation296 Additives in cheesemilk296Starter296Disturbances in cultures297Calcium chloride (CaCl2)297 Carbon dioxide (CO2)297 Saltpetre (NaNO3or KNO3)298 Colouring agents298Rennet298Substitutes for animal rennet299Other enzymatic systems299 Cheesemaking modes299 Curd production299 Milk treatment299 Starter addition300 Additives and renneting300Cutting the coagulum301 Pre-stirring301 Pre-drainage of whey302 Heating/cooking/scalding302 Final stirring303 Final removal of whey andprinciples of curd handling303 Cheese with granular texture303 Round-eyed cheese303 Pre-pressing vats304 Continuous pre-pressing system304 Closed texture cheese305 Mechanised cheddaring machine306 Final treatment of curd307 Pressing307 Trolley table pressing307 Autofeed tunnel press307 Conveyor press308 The Block Former system308 Cooking and stretching ofPasta Filata types of cheese308 Moulding309 Salting309 Salting modes309Dry salting309Brine salting310Shallow or surface brining310Deep brining311Rack brining system311Some notes about the preparation of brine312Salt penetration in cheese312Brine treatment313 Ripening and storage of cheese314 Ripening (curing)314The lactose decomposition314The protein decomposition314 Storage315 Storage conditions315 Methods of air conditioning316 Storage layout and space requirements316 Processing lines for hard and semi-hard cheese317 Hard types of cheese317 Processing line for Emmenthal cheese317 Processing line for Cheddar cheese318 Semi-hard types of cheese318 Processing line for Gouda cheese318 Processing line for Tilsiter cheese319 Processing line for Mozzarella cheese320 Semi-hard, semi-soft and soft types of cheese321 Semi-hard and semi-soft cheese321 Blue veined cheese321 Semi-soft/soft cheese323 Camembert cheese323 Soft cheese323 Cottage cheese323 Quarg325 Ultrafiltration (UF) in cheese manufacture326 Cheesemaking using UF andcurdmaking machine327 New trends328 Processed cheese328 Manufacture328Chapter 15Whey processing331 Different whey processes333 Casein fines recovery and fat separation333Cooling and pasteurisation334 Concentration of total solids334Concentration334Drying334 Fractionation of total solids335Protein recovery335Protein recovery by UF335Defattening of whey proteinconcentrate (WPC)337 Recovery of denatured whey protein338Chromatographic isolation oflactoperoxidase and lactoferrin339Lactose recovery339Crystallisation340Lactose separation340Drying340Refining of lactose341Demineralisation (Desalination)341Principles of demineralisation341Partial demineralisation by NF341High degree demineralisation342Electrodialysis342Operating principle343Power supply and automation344Limiting factors in electrodialysis344lon exchange344lon exchange resin characteristics346Ion exchange processes fordemineralisation346Conventional ion exchange fordemineralisation347Process limitations348An alternative ion exchange process348Process limitations and costs349Lactose conversion350Lactose hydrolysis350Enzymatic hydrolysis350Acid hydrolysis351Chemical reaction351Lactosyl urea351Ammonium lactate351 Chapter 16Condensed milk353 Outline of condensed milk354 Raw material for condensed milk354 Bacteriological quality of the raw material355 Thermal stability of the raw material355 Pretreatment355 Standardisation355 Heat treatment355 Unsweetened condensed milk355 Evaporation355 Homogenisation356 Cooling and sample sterilisation356 Canning356 Sterilisation356UHT treatment357 Storage and inspection357 Sweetened condensed milk (SCM)357 Evaporation358 Cooling and crystallisation358 Packing and inspection359 Chapter 17Milk powder361 Drying362 Various uses of milk powder362 Skimmilk powder363 Whole milk powder363 Instant-milk powder364 Bulk density364 Definition364 Factors influencing bulk density364 Powder material density364 Occluded air content364 Interstitial air365 Production of milk powder365 Raw material365 General pre-treatment of the milk365 Roller or drum drying366 Spray drying366 Basic drying installations366 Single-stage drying366 Two-stage drying367 Three-stage drying367 Operating principle of spray drying367 Single-stage drying367 Milk atomising368 Two-stage drying368 Three-stage drying369 Production of instant powder371 Fluid-bed drying371 Heat recovery372 Packing milk powder372 Changes in milk powder during storage373 Dissolving milk powder373 Chapter 18Recombined milk products375 Definitions376 Raw material handling376 Milk powder376 Fats and oils377 Water378 Additives378 Dissolving of milk powder378 Wettability378 Ability to sink378 Dispersability378 Solubility379 Recombination temperature and hydration time379 Fat addition and emulsification379 Air content379 Powder handling380 Design of recombination plants380 Deaeration380Heat treatment380 Plant with fat supply to mixing tanks381 Small-scale production381 Large-scale production381 Plant with in-line fat mixing382 Large-scale production382 Milk handling383 Packing383 Storage383 Distribution384 Chapter 19Ice cream385 Categories of ice cream386 The ice cream process386 Reception and storage of raw materials386 Formulation387 Ingredients388 Fat388 Milk solids-non-fat (MSNF)388 Sugar388 Emulsifiers389 Stabilisers389 Flavouring389 Colouring389 Weighing, measuring and mixing389 Homogenisation and pasteurisation390 Ageing390 Continuous freezing390 Packing, extrusion and moulding390 Packing in cups, cones and containers390 Extrusion of sticks and stickless products391 Moulding of bars391 Hardening and cold storage392 Wrapping and packaging392 Examples of production plants392 Chapter 20Casein395 Types of casein396 Influence of raw material396 Rennet casein396 Batch washing396 Continuous washing397 Acid casein397 Biological acidification – lactic acid casein397 Mineral acidification – acid casein398 Co-precipitate398 Caseinate399 Sodium caseinate399 Calcium caseinate399 Other caseinates400 Extruded sodium caseinate400 Uses of caseins and caseinates400 Rennet casein400 Acid casein401 Sodium caseinate401 Calcium caseinate402 Calcium co-precipitate402Chapter 21Cleaning of dairy equipment403 Aspects of cleaning403 Trade obligations404 Moral obligation404 Legal obligation404 Cleaning objectives404 Dirt404 Heated surfaces404 Cold surfaces405 Cleaning procedures405 Recovery of product residues405 Prerinsing with water406 Cleaning with detergent406 Detergent concentration406 Detergent temperature406 Mechanical cleaning effect407 Duration of cleaning407 Rinsing with clean water407 Disinfection407 Cleaning-in-place systems408 CIP circuits408 Compatible materials and system design408 CIP programs409 Design of CIP systems409 Centralised CIP410 Decentralised CIP411 Verifying the cleaning effect412 Chapter 21Dairy effluents415 Organic pollutants416 Biological oxygen demand (BOD)416 Chemical oxygen demand (COD)416 Calcining loss416 Total organic carbon (TOC)416 Inorganic pollutants417 Dairy waste water417 Cooling water417 Sanitary waste water417 Industrial waste water417 pH of dairy effluent418 Reducing the quantity of pollutants in waste water418 General milk treatment418 Cheese production area419 Butter production area419 Milk powder production area419 Milk packaging area419 Outlet control419 Sewage treatment, a general survey420 Mechanical treatment421 Chemical treatment421 Biological treatment422 Sludge treatment422 Literature425 Index427。
商务英语翻译大二上学期chapter商务信函汉英翻译资料
Thursday, April 01, 2021
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❖ 9. 提请卖方注意：我方定单拖欠至今未履行。 ❖ We would like to draw the seller’s attention that our order had been outstanding for a considerable a
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商务信函的分类:Types of Business Letter
❖ 1.建立业务关系函 ❖ Set new business relationship ❖ 2.询盘函 ❖ Make an inquiry ❖ 3.报盘函 ❖ Make an offer ❖ 4.还盘函 ❖ Make a counter-offer ❖ 5.接受函 ❖ Acceptance
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商务信函可忽略部分
❖6 Parts that can be omitted
❖ 1. 文档号（Reference），如：Our ref: WFX/SQ, Your ref: JS201/SD707
❖ 2.主办人（Attention）, 如：Attention: The Sales Manager
❖4. 兹回复贵方2010年6月7日来函，特随函奉上我 方最新报价。
❖In reply to your enquiry of June 7, 2010, I respectfully offer my latest quotation herewith.
Thursday, April 01, 2021
管理会计(英文版)课后习题答案(高等教育出版社)chapter 4
管理会计（高等教育出版社）于增彪（清华大学）改编余绪缨（厦门大学）审校CHAPTER 4ACTIVITY-BASED COSTINGQUESTIONS FOR WRITING AND DISCUSSION1.Unit costs provide essential informationneeded for inventory valuation and prepara-tion of income statements. Knowing unit costs is also critical for many decisions such as bidding decisions and accept-or-reject special order decisions.2.Cost measurement is determining the dollaramounts associated with resources used in production. Cost assignment is associating the dollar amounts, once measured, with units produced.3.An actual overhead rate is rarely used be-cause of problems with accuracy and timeli-ness. Waiting until the end of the year to en-sure accuracy is rejected because of the need to have timely information. Timeliness of information based on actual overhead costs runs into difficulty (accuracy problems) because overhead is incurred nonuniformly and because production also may be non-uniform.4.For plantwide rates, overhead is first col-lected in a plantwide pool, using direct trac-ing. Next, an overhead rate is computed and used to assign overhead to products. 5.First stage: Overhead is assigned to produc-tion department pools using direct tracing, driver tracing, and allocation. Second stage: Individual departmental rates are used to assign overhead to products as they pass through the departments.6.Departmental rates would be chosen overplantwide rates whenever some depart-ments are more overhead intensive than others and if certain products spend more time in some departments than they do in others.7.Plantwide overhead rates assign overheadto products in proportion to the amount of the unit-level cost driver used. If the prod-ucts consume some overhead activities in different proportions than those assigned by the unit-level cost driver, then cost dis-tortions can occur (the product diversity factor). These distortions can be significant if the nonunit-level overhead costs represent a significant proportion of total overhead costs.8.Low-volume products may consume non-unit-level overhead activities in much greater proportions than indicated by a unit-levelcost driver and vice versa for high-volumeproducts. If so, then the low-volume prod-ucts will receive too little overhead and thehigh-volume products too much.9.If some products are undercosted and oth-ers are overcosted, a firm can make a num-ber of competitively bad decisions. For ex-ample, the firm might select the wrongproduct mix or submit distorted bids.10.Nonunit-level overhead activities are thoseoverhead activities that are not highly corre-lated with production volume measures. Ex-amples include setups, material handling,and inspection. Nonunit-level cost driversare causal factors—factors that explain theconsumption of nonunit-level overhead. Ex-amples include setup hours, number ofmoves, and hours of inspection.11.Product diversity is present whenever prod-ucts have different consumption ratios fordifferent overhead activities.12.An overhead consumption ratio measuresthe proportion of an overhead activity con-sumed by a product.13.Departmental rates typically use unit-levelcost drivers. If products consume nonunit-level overhead activities in different propor-tions than those of unit-level measures, thenit is possible for departmental rates to moveeven further away from the true consumptionratios, since the departmental unit-level ra-tios usually differ from the one used at theplant level.14.Agree. Prime costs can be assigned usingdirect tracing and so do not cause cost dis-tortions. Overhead costs, however, are notdirectly attributable and can cause distor-tions. For example, using unit-level activitydrivers to trace nonunit-level overhead costswould cause distortions.15.Activity-based product costing is an over-head costing approach that first assignscosts to activities and then to products. Theassignment is made possible through theidentification of activities, their costs, and theuse of cost drivers.16.An activity dictionary is a list of activitiesaccompanied by information that describeseach activity (called attributes)17. A primary activity is consumed by the finalcost objects such as products and custom-ers, whereas secondary activities are con-sumed by other activities (ultimately con-sumed by primary activities).18.Costs are assigned using direct tracing andresource drivers.19.Homogeneous sets of activities are pro-duced by associating activities that have thesame level and that can use the same driverto assign costs to products. Homogeneoussets of activities reduce the number of over-head rates to a reasonable level.20. A homogeneous cost pool is a collection ofoverhead costs that are logically related tothe tasks being performed and for whichcost variations can be explained by a singleactivity driver. Thus, a homogeneous pool ismade up of activities with the same process,the same activity level, and the same driver.21.Unit-level activities are those that occur eachtime a product is produced. Batch-level activi-ties are those that are performed each time abatch of products is produced. Product-levelor sustaining activities are those that areperformed as needed to support the variousproducts produced by a company. Facility-level activities are those that sustain a facto-ry’s general man ufacturing process.22.ABC improves costing accuracy wheneverthere is diversity of cost objects. There arevarious kinds of cost objects, with productsbeing only one type. Thus, ABC can be use-ful for improving cost assignments to costobjects like customers and suppliers. Cus-tomer and supplier diversity can occur for asingle product firm or for a JIT manufactur-ing firm.23.Activity-based customer costing can identifywhat it is costing to service different custom-ers. Once known, a firm can then devise astrategy to increase its profitability by focus-ing more on profitable customers, convertingunprofitable customers to profitable oneswhere possible, and “firing” customers thatcannot be made profitable.24.Activity-based supplier costing traces allsupplier-caused activity costs to suppliers.This new total cost may prove to be lowerthan what is signaled simply by purchaseprice.EXERCISES4–11.Quarter 1 Quarter 2 Q uarter 3 Quarter 4 Total Units produced 400,000 160,000 80,000 560,000 1,200,000 Prime costs $8,000,000 $3,200,000 $1,600,000 $11,200,000 $24,000,000 Overhead costs $3,200,000 $2,400,000 $3,600,000 $2,800,000 $12,000,000 Unit cost:Prime $20 $20 $20 $20 $20Overhead 8 15 45 5 10Total $28 $35 $65 $25 $30 2. Actual costing can produce wide swings in the overhead cost per unit. Thecause appears to be nonuniform incurrence of overhead and nonuniform production (seasonal production is a possibility).3. First, calculate a predetermined rate:OH rate = $11,640,000/1,200,000= $9.70 per unitThis rate is used to assign overhead to the product throughout the year.Since the driver is units produced, $9.70 would be assigned to each unit.Adding this to the actual prime costs produces a unit cost under normal cost-ing:Unit cost = $9.70 + $20.00 = $29.70This cost is close to the actual annual cost of $30.00.1. $13,500,000/3,600,000 = $3.75 per direct labor hour (DLH)2. $3.75 ⨯ 3,456,000 = $12,960,0003. Applied overhead $ 12,960,000A ctual overhead 13,600,000U nderapplied overhead $ 640,0004. Predetermined rates allow the calculation of unit costs and avoid the prob-lems of nonuniform overhead incurrence and nonuniform production asso-ciated with actual overhead rates. Unit cost information is needed throughout the year for a variety of managerial purposes.4–31. Predetermined overhead rate = $4,500,000/600,000 = $7.50 per DLH2. Applied overhead = $7.50 ⨯ 585,000 = $4,387,5003. Applied overhead $ 4,387,500Actual overhead 4,466,250Underapplied overhead $ (78,750)4. Unit cost:Prime costs $ 6,750,000Overhead costs 4,387,500Total $ 11,137,500Units ÷750,000Unit cost $ 14.851. Predetermined overhead rate = $4,500,000/187,500 = $24 per machine hour(MHr)2. Applied overhead = $24 187,875 = $4,509,0003. Applied overhead $ 4,509,000Actual overhead 4,466,250Overapplied overhead $ 42,7504. Unit cost:Prime costs $ 6,750,000Overhead costs 4,509,000Total $ 11,259,000Units ÷750,000Unit cost $ 15.01**Rounded5. Gandars needs to determine what causes its overhead. Is it primarily labordriven (e.g., composed predominantly of fringe benefits, indirect labor, and personnel costs), or is it machine oriented (e.g., composed of depreciation on machinery, utilities, and maintenance)? It is impossible for a decision to be made on the basis of the information given in this exercise.1. Predetermined rates:Drilling Department: Rate = $600,000/280,000 = $2.14* per MHrAssembly Department: Rate = $392,000/200,000= $1.96 per DLH*Rounded2. Applied overhead:Drilling Department: $2.14 ⨯ 288,000 = $616,320Assembly Department: $1.96 ⨯ 196,000 = $384,160Overhead variances:Drilling Assembly Total Actual overhead $602,000 $ 412,000 $ 1,014,000 Applied overhead 616,320 384,160 1,000,480 Overhead variance $ (14,320) over $ 27,840 under $ 13,520 3. Unit overhead cost = [($2.14 ⨯ 4,000) + ($1.96 ⨯ 1,600)]/8,000= $11,696/8,000= $1.46**Rounded1. Activity rates:Machining = $632,000/300,000= $2.11* per MHrInspection = $360,000/12,000= $30 per inspection hour*Rounded2. Unit overhead cost = [($2.11 ⨯ 8,000) + ($30 ⨯ 800)]/8,000= $40,880/8,000= $5.114–71. Yes. Since direct materials and direct labor are directly traceable to eachproduct, their cost assignment should be accurate.2. Elegant: (1.75 ⨯ $9,000)/3,000 = $5.25 per briefcaseFina: (1.75 ⨯ $3,000)/3,000 = $1.75 per briefcaseNote: Overhead rate = $21,000/$12,000 = $1.75 per direct labor dollar (or 175 percent of direct labor cost).There are more machine and setup costs assigned to Elegant than Fina. This is clearly a distortion because the production of Fina is automated and uses the machine resources much more than the handcrafted Elegant. In fact, the consumption ratio for machining is 0.10 and 0.90 (using machine hours as the measure of usage). Thus, Fina uses nine times the machining resources as Elegant. Setup costs are similarly distorted. The products use an equal number of setups hours. Yet, if direct labor dollars are used, then the Elegant briefcase receives three times more machining costs than the Fina briefcase.4–7 Concluded3. Overhead rate = $21,000/5,000= $4.20 per MHrElegant: ($4.20 ⨯ 500)/3,000 = $0.70 per briefcaseFina: ($4.20 ⨯ 4,500)/3,000 = $6.30 per briefcaseThis cost assignment appears more reasonable given the relative demands each product places on machine resources. However, once a firm moves to a multiproduct setting, using only one activity driver to assign costs will likely produce product cost distortions. Products tend to make different demands on overhead activities, and this should be reflected in overhead cost assign-ments. Usually, this means the use of both unit- and nonunit-level activity drivers. In this example, there is a unit-level activity (machining) and a non-unit-level activity (setting up equipment). The consumption ratios for each (using machine hours and setup hours as the activity drivers) are as follows:Elegant FinaMachining 0.10 0.90 (500/5,000 and 4,500/5,000)Setups 0.50 0.50 (100/200 and 100/200)Setup costs are not assigned accurately. Two activity rates are needed—one based on machine hours and the other on setup hours:Machine rate: $18,000/5,000 = $3.60 per MHrSetup rate: $3,000/200 = $15 per setup hourCosts assigned to each product:Machining: Elegant Fina$3.60 ⨯ 500 $ 1,800$3.60 ⨯ 4,500 $ 16,200Setups:$15 ⨯ 100 1,500 1,500Total $ 3,300 $ 17,700Units ÷3,000 ÷3,000Unit overhead cost $ 1.10 $ 5.90Activity dictionary:Activity Activity Primary/ ActivityName Description Secondary Driver Providing nursing Satisfying patient Primary Nursing hours care needsSupervising Coordinating Secondary Number of nurses nurses nursing activitiesFeeding patients Providing meals Primary Number of mealsto patientsLaundering Cleaning and Primary Pounds of laundry bedding and delivering clothesclothes and beddingProviding Therapy treatments Primary Hours of therapy physical directed bytherapy physicianMonitoring Using equipment to Primary Monitoring hours patients monitor patientconditions1. dCost of labor (0.75 ⨯ $40,000) $30,000Forklift (direct tracing) 6,000 Total cost of receiving $36,000 2. b3. a4. c5. dActivity rates (Questions 2–5):Receiving: $36,000/50,000 = $0.72 per partSetup: $60,000/300 = $200 per setupGrinding: $90,000/18,000 = $5 per MHrInspecting: $45,000/4,500 = $10 per inspection hour6. aOverhead rate = $231,000/20,000 = $11.55 per DLH Direct materials $ 850Direct labor 600Overhead ($11.55 ⨯ 50) 578*Total cost $ 2,028Units ÷100Unit cost $ 20.28*Rounded4–9 Concluded7. bDirect materials $ 850.00Direct labor 600.00Overhead:Setup 200.00 ($200 ⨯ 1)Inspecting 40.00 ($10 ⨯ 4)Grinding 100.00 ($5 ⨯ 20)Receiving 14.40 ($0.72 ⨯ 20) Total costs $ 1,804.40Units ÷100Unit cost $ 18.04**Rounded4–101. Unit-level: Testing products, inserting dies2. Batch-level: Setting up batches, handling wafer lots, purchasingmaterials, receiving materials3. Product-level: Developing test programs, making probe cards,engineering design, paying suppliers4. Facility-level: Providing utilities, providing space4–111. Unit-level activities: MachiningBatch-level activities: Setups and packing Product-level activities: ReceivingFacility-level activities: None2. Pools and drivers:Unit-levelPool 1:Machining $80,000Activity driver: Machine hoursBatch-levelPool 2:Setups $24,000Packing 30,000Total cost $54,000Product-levelPool 3:Receiving $18,000Activity driver: Receiving orders4–11 Concluded3. Pool rates:Pool 1: $80,000/40,000 = $2 per MHrPool 2: $54,000/300 = $180 per setupPool 3: $18,000/600 = $30 per receiving order 4. Overhead assignment:InfantryPool 1: $2 ⨯ 20,000 = $ 40,000Pool 2: $180 ⨯ 200 = 36,000Pool 3: $30 ⨯ 200 = 6,000Total $ 82,000Special forcesPool 1: $2 ⨯ 20,000 = $ 40,000Pool 2: $180 ⨯ 100 = 18,000Pool 3: $30 ⨯ 400 = 12,000Total $ 70,0004–121. Deluxe Percent Regular PercentPrice $900 100% $750 100% Cost 576 64 600 80 Unit gross profit $324 36% $150 20% Total gross profit:($324 ⨯ 100,000) $32,400,000($150 ⨯ 800,000) $120,000,0002. Calculation of unit overhead costs:Deluxe Regular Unit-level:Machining:$200 ⨯ 100,000 $20,000,000$200 ⨯ 300,000 $60,000,000 Batch-level:Setups:$3,000 ⨯ 300 900,000$3,000 ⨯ 200 600,000 Packing:$20 ⨯ 100,000 2,000,000$20 ⨯ 400,000 8,000,000 Product-level:Engineering:$40 ⨯ 50,000 2,000,000$40 ⨯ 100,000 4,000,000 Facility-level:Providing space:$1 ⨯ 200,000 200,000$1 ⨯ 800,000 800,000 Total overhead $ 25,100,000 $ 73,400,000 Units ÷100,000 ÷800,000 Overhead per unit $ 251 $ 91.75Deluxe Percent Regular Percent Price $900 100% $750.00 100%Cost 780* 87*** 574.50** 77***Unit gross profit $120 13%*** $175.50 23%***Total gross profit:($120 ⨯ 100,000) $12,000,000($175.50 ⨯ 800,000) $140,400,000*$529 + $251**$482.75 + $91.75***Rounded3. Using activity-based costing, a much different picture of the deluxe and regu-lar products emerges. The regular model appears to be more profitable. Per-haps it should be emphasized.4–131. JIT Non-JITSales a$12,500,000 $12,500,000Allocation b750,000 750,000a$125 ⨯ 100,000, where $125 = $100 + ($100 ⨯ 0.25), and 100,000 is the average order size times the number of ordersb0.50 ⨯ $1,500,0002. Activity rates:Ordering rate = $880,000/220 = $4,000 per sales orderSelling rate = $320,000/40 = $8,000 per sales callService rate = $300,000/150 = $2,000 per service callJIT Non-JITOrdering costs:$4,000 ⨯ 200 $ 800,000$4,000 ⨯ 20 $ 80,000Selling costs:$8,000 ⨯ 20 160,000$8,000 ⨯ 20 160,000Service costs:$2,000 ⨯ 100 200,000$2,000 ⨯ 50 100,000T otal $ 1,160,000 $ 340,000For the non-JIT customers, the customer costs amount to $750,000/20 = $37,500 per order under the original allocation. Using activity assignments, this drops to $340,000/20 = $17,000 per order, a difference of $20,500 per or-der. For an order of 5,000 units, the order price can be decreased by $4.10 per unit without affecting customer profitability. Overall profitability will decrease, however, unless the price for orders is increased to JIT customers.3. It sounds like the JIT buyers are switching their inventory carrying costs toEmery without any significant benefit to Emery. Emery needs to increase prices to reflect the additional demands on customer-support activities. Fur-thermore, additional price increases may be needed to reflect the increased number of setups, purchases, and so on, that are likely occurring inside the plant. Emery should also immediately initiate discussions with its JIT cus-tomers to begin negotiations for achieving some of the benefits that a JIT supplier should have, such as long-term contracts. The benefits of long-term contracting may offset most or all of the increased costs from the additional demands made on other activities.4–141. Supplier cost:First, calculate the activity rates for assigning costs to suppliers: Inspecting components: $240,000/2,000 = $120 per sampling hourReworking products: $760,500/1,500 = $507 per rework hourWarranty work: $4,800/8,000 = $600 per warranty hourNext, calculate the cost per component by supplier:Supplier cost:Vance Foy Purchase cost:$23.50 ⨯ 400,000 $ 9,400,000$21.50 ⨯ 1,600,000 $ 34,400,000 Inspecting components:$120 ⨯ 40 4,800$120 ⨯ 1,960 235,200 Reworking products:$507 ⨯ 90 45,630$507 ⨯ 1,410 714,870 Warranty work:$600 ⨯ 400 240,000$600 ⨯ 7,600 4,560,000 Total supplier cost $ 9,690,430 $ 39,910,070Units supplied ÷400,000 ÷1,600,000Unit cost $ 24.23* $ 24.94**RoundedThe difference is in favor of Vance; however, when the price concession is con sidered, the cost of Vance is $23.23, which is less than Foy’s component.Lumus should accept the contractual offer made by Vance.4–14 Concluded2. Warranty hours would act as the best driver of the three choices. Using thisdriver, the rate is $1,000,000/8,000 = $125 per warranty hour. The cost as-signed to each component would be:Vance Foy Lost sales:$125 ⨯ 400 $ 50,000$125 ⨯ 7,600 $ 950,000$ 50,000 $ 950,000 U nits supplied ÷ 400,000 ÷1,600,000I ncrease in unit cost $ 0.13* $ 0.59**RoundedPROBLEMS4–151. Product cost assignment:Overhead rates:Patterns: $30,000/15,000 = $2.00 per DLHFinishing: $90,000/30,000 = $3.00 per DLHUnit cost computation:Duffel BagsPatterns:$2.00 ⨯ 0.1 $0.20$2.00 ⨯ 0.2 $0.40Finishing:$3.00 ⨯ 0.2 0.60$3.00 ⨯ 0.4 1.20Total per unit $0.80 $1.602. Cost before addition of duffel bags:$60,000/100,000 = $0.60 per unitThe assignment is accurate because all costs belong to the one product.4–15 Concluded3. Activity-based cost assignment:Stage 1:Pool rate = $120,000/80,000 = $1.50 per transactionStage 2:Overhead applied:Backpacks: $1.50 ⨯ 40,000* = $60,000Duffel bags: $1.50 ⨯ 40,000 = $60,000*80,000 transactions/2 = 40,000 (number of transactions had doubled)Unit cost:Backpacks: $60,000/100,000 = $0.60 per unitDuffel bags: $60,000/25,000 = $2.40 per unit4. This problem allows the student to see what the accounting cost per unitshould be by providing the ability to calculate the cost with and without the duffel bags. With this perspective, it becomes easy to see the benefits of the activity-based approach over those of the functional-based approach. The activity-based approach provides the same cost per unit as the single-product setting. The functional-based approach used transactions to allocate accounting costs to each producing department, and this allocation probably reflects quite well the consumption of accounting costs by each producing department. The problem is the second-stage allocation. Direct labor hours do not capture the consumption pattern of the individual products as they pass through the departments. The distortion occurs, not in using transac-tions to assign accounting costs to departments, but in using direct labor hours to assign these costs to the two products.In a single-product environment, ABC offers no improvement in product cost-ing accuracy. However, even in a single-product environment, it may be poss-ible to increase the accuracy of cost assignments to other cost objects such as customers.4–161. Plantwide rate = $660,000/440,000 = $1.50 per DLHOverhead cost per unit:Model A: $1.50 ⨯ 140,000/30,000 = $7.00Model B: $1.50 ⨯ 300,000/300,000 = $1.502. Departmental rates:Department 1: $420,000/180,000 = $2.33 per MHr*Department 2: $240,000/400,000 = $0.60 per DLHDepartment 1: $420,000/40,000 = $10.50 DLHDepartment 2: $240,000/40,000 = $6.00 per MHrOverhead cost per unit:Model A: [($2.33 ⨯ 10,000) + ($0.60 ⨯ 130,000)]/30,000 = $3.38Model B: [($2.33 ⨯ 170,000) + ($0.60 ⨯ 270,000)]/300,000 = $1.86Overhead cost per unit:Model A: [($10.50 ⨯ 10,000) + ($6.00 ⨯ 10,000)]/30,000 = $5.50Model B: [($10.50 ⨯ 30,000) + ($6.00 ⨯ 30,000)]/300,000 = $1.65*Rounded numbers throughoutA common justification is that of using machine hours for machine-intensivedepartments and labor hours for labor-intensive departments. Using this rea-soning, the first set of departmental rates would be selected (machine hours for Department 1 and direct labor hours for Department 2).3. Calculation of pool rates:Driver Pool RateBatch-level pool:Setup and inspection Product runs $320,000/100 = $3,200 per runUnit-level pool:Machine andmaintenance Machine hours $340,000/220,000 = $1.545 per MHr Note: Inspection hours could have been used as an activity driver instead of production runs.Overhead assignment:Model BBatch-level:Setups and inspection$3,200 ⨯ 40 $ 128,000$3,200 ⨯ 60 $ 192,000Unit-level:Power and maintenance$1.545 ⨯ 20,000 30,900$1.545 ⨯ 200,000 309,000Total overhead $ 158,900 $ 501,000Units produced ÷30,000 ÷ 300,000Overhead per unit $ 5.30 $ 1.674. Using activity-based costs as the standard, we can say that the first set ofdepartmental rates decreased the accuracy of the overhead cost assignment (over the plantwide rate) for both products. The opposite is true for the second set of departmental rates. In fact, the second set is very close to the activity assignments. Apparently, departmental rates can either improve or worsen plantwide assignments. In the first case, D epartment 1’s costs are assigned at a 17:1 ratio which overcosts B and undercosts A in a big way.Yet, this is the most likely set of rates at the departmental level! This raises some doubt about the conventional wisdom regarding departmental rates.4–171. Labor and gasoline are driver tracing.Labor (0.75 ⨯ $120,000) $ 90,000 Time = Resource driverGasoline ($3 ⨯ 6,000 moves) 18,000 Moves = Resource driverDepreciation (2 ⨯ $6,000) 12,000 Direct tracingTotal cost $ 120,0002. Plantwide rate = $600,000/20,000= $30 per DLHUnit cost:DeluxePrime costs $80.00 $160Overhead:$30 ⨯ 10,000/40,000 7.50$30 ⨯ 10,000/20,000 15$87.50 $1753. Pool 1: Maintenance $ 114,000Engineering 120,000Total $ 234,000Maintenance hours ÷4,000Pool rate $ 58.50Note:Engineering hours could also be used as a driver. The activities are grouped together because they have the same process, are both product lev-el, and have the same consumption ratios (0.25, 0.75).Pool 2: Material handling $ 120,000Number of moves ÷6,000Pool rate $ 20Pool 3: Setting up $ 96,000Number of setups ÷80Pool rate $ 1,200Note: Material handling and setups are both batch-level activities but have dif-ferent consumption ratios.Pool 4: Purchasing $ 60,000Receiving 40,000Paying suppliersTotal $ 130,000Orders processed ÷750Pool rate $ 173.33Note:The three activities are all product-level activities and have the same consumption ratios.Pool 5: Providing space $ 20,000Machine hours ÷10,000Pool rate $ 2Note: This is the only facility-level activity.4. Unit cost:Basic Deluxe Prime costs $ 3,200,000 $ 3,200,000Overhead:Pool 1:$58.50 ⨯ 1,000 58,500$58.50 ⨯ 3,000 175,500 Pool 2:$20 ⨯ 2,000 40,000$20 ⨯ 4,000 80,000 Pool 3:$1,200 ⨯ 20 24,000$1,200 ⨯ 60 72,000 Pool 4:$173.33 ⨯ 250 43,333$173.33 ⨯ 500 86,665 Pool 5:$2 ⨯ 5,000 10,000$2 ⨯ 5,000 10,000 Total $ 3,375,833 $ 3,624,165Units produced ÷40,000 ÷20,000Unit cost (ABC) $ 84.40 $ 181.21Unit cost (traditional) $ 87.50 $ 175.00The ABC costs are more accurate (better tracing—closer representation of actual resource consumption). This shows that the basic model was over-costed and the deluxe model undercosted when the plantwide overhead rate was used.1. Unit-level costs ($120 ⨯ 20,000) $ 2,400,000Batch-level costs ($80,000 ⨯ 20) 1,600,000Product-level costs ($80,000 ⨯ 10) 800,000Facility-level ($20 ⨯ 20,000) 400,000Total cost $ 5,200,0002. Unit-level costs ($120 ⨯ 30,000) $ 3,600,000Batch-level costs ($80,000 ⨯ 20) 1,600,000Product-level costs ($80,000 ⨯ 10) 800,000Facility-level costs 400,000Total cost $ 6,400,000The unit-based costs increase because these costs vary with the number of units produced. Because the batches and engineering orders did not change, the batch-level costs and product-level costs remain the same, behaving as fixed costs with respect to the unit-based driver. The facility-level costs are fixed costs and do not vary with any driver.3. Unit-level costs ($120 ⨯ 30,000) $ 3,600,000Batch-level costs ($80,000 ⨯ 30) 2,400,000Product-level costs ($80,000 ⨯ 12) 960,000Facility-level costs 400,000Total cost $ 7,360,000Batch-level costs increase as the number of batches changes, and the costs of engineering support change as the number of orders change. Thus, batches and orders increased, increasing the total cost of the model.4. Classifying costs by category allows their behavior to be better understood.This, in turn, creates the ability to better manage costs and make decisions.1. The total cost of care is $1,950,000 plus a $50,000 share of the cost of super-vision [(25/150) ⨯ $300,000]. The cost of supervision is computed as follows: Salary of supervisor (direct) $ 70,000Salary of secretary (direct) 22,000Capital costs (direct) 100,000Assistants (3 ⨯ 0.75 ⨯ $48,000) 108,000Total $ 300,000Thus, the cost per patient day is computed as follows:$2,000,000/10,000 = $200 per patient day(The total cost of care divided by patient days.) Notice that every maternity patient—regardless of type—would pay the daily rate of $200.2. First, the cost of the secondary activity (supervision) must be assigned to theprimary activities (various nursing care activities) that consume it (the driver is the number of nurses):Maternity nursing care assignment:(25/150) ⨯ $300,000 = $50,000Thus, the total cost of nursing care is $950,000 + $50,000 = $1,000,000.Next, calculate the activity rates for the two primary activities:Occupancy and feeding: $1,000,000/10,000 = $100 per patient dayNursing care: $1,000,000/50,000 = $20 per nursing hour。
Chapter_4_Articles
Usage of Articles
c. Added with some certain nouns to show the whole group, class, family, etc. e.g. The Chinese people are industrious and brave.
d. Added with some adjectives to show some certain persons or characteristics e.g. In a week or two I’ll be among the unemployed.
e.g. He has turned botanist.
The omission of articles
A. Zero articles
b. When the individual nouns is abstracted e.g. He has to get ready for college.
Chapter Four Articles
Warming-up
Filling in the blanks with the appropriate articles if necessary
an an _______angry voice ________ open secret a _______ Xmas present ________ X-ray check an The X _______ diary also recorded ______ details of ______ natural calamities and _______effects X the they had on _______ agricultural production over X ___articles
dessler_hrm12_tif04 人力资源4
Human Resource Management, 12e (Dessler)Chapter 4 Job Analysis1) Which of the following terms refers to the procedure used to determine the duties associated with job positions and the characteristics of the people to hire for those positions?A) job descriptionB) job specificationC) job analysisD) job contextE) job standardAnswer: CExplanation: Job analysis is the process of determining the duties of a specific job and the characteristics of the people who would be most appropriate for the job. A job analysis produces the necessary information to develop job descriptions and job specifications.Diff: 1 Page Ref: 116Chapter: 4Objective: 1Skill: Concept2) The information resulting from a job analysis is used for writing ________.A) job descriptionsB) corporate objectivesC) personnel questionnairesD) training requirementsE) mission statementsAnswer: AExplanation: A job description is a list of what a job entails, and it is derived from a job analysis. Job analysis is the procedure through which you determine the duties of job positions and the characteristics of the people that should be hired for the positions.Diff: 1 Page Ref: 116Chapter: 4Objective: 1Skill: Concept3) All of the following types of information will most likely be collected by a human resources specialist through a job analysis EXCEPT ________.A) work activitiesB) human behaviorsC) performance standardsD) human requirementsE) employee benefits optionsAnswer: EExplanation: Work activities, human behaviors, work aids, performance standards, job context, and human requirements are the types of information typically collected through a job analysis. Information gathered through a job analysis is used to develop job descriptions and job specifications. Managers use job analysis for the purpose of recruitment, compensation, training, and performance appraisal but not for assessing employee benefits options.Diff: 2 Page Ref: 116Chapter: 4Objective: 1Skill: Concept4) A manager uses the information in a job analysis for all of the following EXCEPT ________.A) assessing training requirementsB) complying with FCC regulationsC) determining appropriate compensationD) recruiting and selecting individuals for a jobE) providing accurate performance appraisalsAnswer: BExplanation: Managers use information gathered from a job analysis for many activities including providing performance appraisals, recruiting, determining compensation, and assessing training requirements. Job analysis plays a major role in EEO (Equal Employment Opportunity Commission) compliance but not with FCC (Federal Communications Commission) regulations. Diff: 2 Page Ref: 117Chapter: 4Objective: 1Skill: Concept5) Which of the following most likely depends on a job's required skills, education level, safety hazards, and degree of responsibility?A) employee compensationB) organizational cultureC) annual training requirementsD) OSHA and EEO complianceE) telecommuting opportunitiesAnswer: AExplanation: Compensation in the form of salaries and bonuses greatly depends upon a job's required skills, education level, safety hazards, and level of responsibility. Managers use the job analysis to determine the relative worth of a specific job and the most appropriate compensation for an employee.Diff: 2 Page Ref: 117Chapter: 4Objective: 1Skill: Concept6) In order for Hollis Construction to be in full compliance with the Americans with Disabilities Act, the manager needs a ________ for each position to validate all human resource activities.A) performance appraisalB) compensation scheduleC) workflow systemD) quality control clerkE) job analysisAnswer: EExplanation: A job analysis is needed for each job at a firm to ensure compliance with the EEOC. According to the U.S. Federal Agencies' Uniform Guidelines on Employee Selection, a job analysis is needed to validate all major human resource activities. A firm that is in compliance with the Americans with Disabilities Act, for example, should know the essential job functions of each job which requires a job analysis.Diff: 2 Page Ref: 117Chapter: 4Objective: 1Skill: Application7) Managers use ________ to uncover essential duties that have not been assigned to specific employees.A) work activitiesB) job specificationsC) job analysisD) performance standardsE) job contextAnswer: CExplanation: Job analysis can help reveal duties that need to be assigned to a specific employee. Job specifications are generated by a job analysis, but they typically focus on the type of person that is most suitable for a specific job. Work activities, performance standards, and job context are the types of information that are provided through a job analysis, but they do not necessarily uncover unassigned tasks.Diff: 1 Page Ref: 117Chapter: 4Objective: 1Skill: Concept8) The ________ lists a job's specific duties as well as the skills and training needed to perform a particular job.A) organization chartB) job analysisC) work aidD) job contextE) job descriptionAnswer: EExplanation: Job descriptions list the specific duties, skills, and training related to a particular job. Organization charts show the distribution of work within a company but not specific duties. A job description is created after a job analysis has been performed.Diff: 1 Page Ref: 117Chapter: 4Objective: 1Skill: Concept9) How many steps are involved in the job analysis process?A) twoB) fourC) sixD) eightE) tenAnswer: CExplanation: Six steps are involved in the job analysis process. Step 1 involves deciding how the information will be used, and step 2 involves reviewing relevant background information. Step 3 requires selecting representative positions, and step 4 calls for analyzing the job. Verifying the job analysis information occurs in step 5, while developing a job description and job specification occurs in step 6.Diff: 1 Page Ref: 117Chapter: 4Objective: 1Skill: Concept10) What is the first step in conducting a job analysis?A) deciding how the gathered information will be usedB) collecting data on job activities and working conditionsC) selecting representative job positions to assessD) reviewing relevant background informationE) writing job descriptions and job specificationsAnswer: AExplanation: The first step in performing a job analysis is deciding how the job analysis will be used because this determines the data that will be collected and how it will be collected. Collecting data, selecting which job positions to analyze, reviewing background information like organization charts and process charts, and writing job descriptions are additional steps in the job analysis process.Diff: 2 Page Ref: 117Chapter: 4Objective: 1Skill: Concept11) Reviewing relevant background information such as organization charts, process charts, and job descriptions is the ________ step of performing a job analysis.A) firstB) secondC) thirdD) fourthE) fifthAnswer: BExplanation: The second step of the job analysis process involves reviewing relevant background information. Organization charts, process charts, and job descriptions are types of background information that are useful in developing or revising a job analysis.Diff: 1 Page Ref: 117Chapter: 4Objective: 1Skill: Concept12) Which of the following data collection techniques would be most useful when writing a job description for a software engineer?A) distributing position analysis questionnairesB) interviewing employeesC) analyzing organization chartsD) observing employeesE) developing a job process chartAnswer: BExplanation: Interviewing employees to determine what the job entails is an effective method of collecting data for writing a job description. Observing employees is typically only effective if a job involves physical tasks, and software engineering involves more thought and discussion than physical activity. Position analysis questionnaires are useful for compensation purposes rather than for writing job descriptions.Diff: 2 Page Ref: 117Chapter: 4Objective: 1Skill: Application13) Which of the following is a written statement that describes the activities, responsibilities, working conditions, and supervisory responsibilities of a job?A) job specificationB) job analysisC) job reportD) job descriptionE) job contextAnswer: DExplanation: A job description is a written list of a job's duties, responsibilities, reporting relationships, working conditions, and supervisory responsibilities, and it is the result of a job analysis. Job specifications focus on the human requirements for a particular job, such as personality and education. Job context refers to the physical working conditions or work schedule associated with a job.Diff: 1 Page Ref: 117Chapter: 4Objective: 1Skill: Concept14) Which of the following refers to the human requirements needed for a job, such as education, skills, and personality?A) job specificationsB) job analysisC) job placementD) job contextE) job descriptionsAnswer: AExplanation: Job specifications are the human requirements needed for a particular job like education, skills, and personality. A job description is a list of the job's duties and responsibilities. Both job descriptions and job specifications are products of a job analysis.Diff: 1 Page Ref: 117Chapter: 4Objective: 1Skill: Concept15) All of the following requirements are typically addressed in job specifications EXCEPT________.A) desired personality traitsB) required education levelsC) essential skillsD) necessary experienceE) working conditionsAnswer: EExplanation: Working conditions, responsibilities, and job duties are addressed in a job description rather than the job specifications. Job specifications focus on the human requirements for a job, such as personality, education, skills, and experience.Diff: 2 Page Ref: 117Chapter: 4Objective: 1Skill: Concept16) Which of the following indicates the distribution of work within a firm and the lines of authority and communication?A) job analysisB) process chartC) employee matrixD) organization chartE) corporate overviewAnswer: DExplanation: Organization charts show the organization-wide distribution of work with titles of each position and interconnecting lines that show who reports to and communicates with whom. Organization charts are useful when performing a job analysis, which is a process of determining the duties and skills associated with a specific position.Diff: 1 Page Ref: 117Chapter: 4Objective: 1Skill: Application17) A(n) ________ shows the flow of inputs to and outputs from a job being analyzed.A) organization chartB) process chartC) value chainD) job analysisE) job descriptionAnswer: BExplanation: A process chart is a work-flow chart that shows the flow of inputs to and outputs from a particular job. In the second step of performing a job analysis, background information such as process charts, organization charts, and job descriptions are reviewed.Diff: 1 Page Ref: 118Chapter: 4Objective: 1Skill: Concept18) During the job analysis process, it is important to ________ before collecting data about specific job duties and working conditions.A) test job questionnaires on a small group of workersB) confirm the job activity list with employeesC) select a sample of similar jobs to analyzeD) develop a job description outlineE) assemble the job specifications listAnswer: CExplanation: The third step of the job analysis process involves selecting representative positions to analyze. If there are too many similar jobs in a firm, it is best to select a representative sample. After representative positions have been chosen, analysis of the job can occur, which may include interviewing employees or using questionnaires. Job descriptions and job specifications are not developed until the final step of the job analysis process.Diff: 3 Page Ref: 118Chapter: 4Objective: 1Skill: Concept19) The fourth step in conducting a job analysis most likely involves collecting data about all of the following EXCEPT ________.A) necessary employee behaviorsB) required employee abilitiesC) typical working conditionsD) employee turnover ratesE) specific job activitiesAnswer: DExplanation: The fourth step in analyzing a job requires collecting data about job activities, required employee behaviors, working conditions, and human traits and abilities needed to perform the job. Interviews, questionnaires, and observations are the most popular methods for gathering data. It is unlikely that data regarding employee turnover rates would be gathered during a job analysis.Diff: 2 Page Ref: 118Chapter: 4Objective: 1Skill: Concept20) While performing the fifth step of a job analysis, it is essential to confirm the validity of collected data with the ________.A) EEOC representativeB) HR managerC) union leaderD) legal departmentE) workerAnswer: EExplanation: According to the fifth step of a job analysis, collected data should be confirmed with the worker performing the job and his/her immediate supervisor. Although HR managers play a role in the job analysis process by observing workers, it is the worker and his/her immediate supervisor that provide direct knowledge of the duties involved in a specific job.Diff: 2 Page Ref: 118Chapter: 4Objective: 1Skill: Concept21) During the job analysis process, the primary purpose of having workers review and modify data collected about their current positions is to ________.A) confirm that the information is correct and completeB) provide a legal benchmark for employer lawsuitsC) enable participants to understand their job strengthsD) encourage employees to seek additional job trainingE) validate the job specification list provided by HRAnswer: AExplanation: Allowing employees to review and modify the information collected about their current positions provides the opportunity to confirm that the data is correct and complete, which may help gain employee acceptance of the job analysis data and conclusions. Job specifications and job descriptions are created after employees review the collected data.Diff: 3 Page Ref: 118Chapter: 4Objective: 1Skill: Concept22) What is the final step in conducting a job analysis?A) conducting an exit interview of all participantsB) writing a job description and job specificationsC) validating all of the collected job dataD) collecting data on specific job activitiesE) reviewing relevant background informationAnswer: BExplanation: The final step in the job analysis process involves developing a job description and job specifications, which are the two tangible products of a job analysis. This step occurs after job data has been collected and validated, and background information has been reviewed. Exit interviews are not conducted.Diff: 2 Page Ref: 118Chapter: 4Objective: 1Skill: Concept23) Murray, Inc. emphasizes a desire for detail-oriented, motivated employees with strong social skills as indicated in the firm's job ________.A) specificationsB) analysisC) reportsD) descriptionsE) contextAnswer: AExplanation: Job specifications summarize the personal qualities, traits, skills, and background required for getting a job done. Murray, Inc. wants detail-oriented, motivated employees, which would be described in the firm's job specifications. Job descriptions address the activities and responsibilities of a job. Both job descriptions and job specifications are products of a job analysis. Diff: 2 Page Ref: 118Chapter: 4Objective: 1Skill: Application24) The primary drawback of performing a job analysis regards the ________.A) unverifiable data a job analysis typically providesB) certification required to conduct a job analysisC) amount of time a job analysis takes to completeD) redundant information gathered during a job analysisE) costs associated with the technology needed for a job analysisAnswer: CExplanation: Conducting a job analysis can be time-consuming because it may take days to interview multiple employees and their managers, which is why an abbreviated version is often used by managers. The information gathered through a job analysis is typically verifiable and useful, and the main cost is time rather than money. Although management training may be necessary to perform an adequate job analysis, it is unlikely that certification is required. Diff: 3 Page Ref: 118Chapter: 4Objective: 1Skill: Concept25) Which of the following guidelines is recommended to managers conducting a job analysis?A) Use one tool for gathering information to maintain the validity of the results.B) Rely on the human resource manager to complete questionnaires and verify data.C) Conduct group interviews without supervisors present to ensure accuracy.D) Collect information from employees performing the same job in different departments.E) Develop complex questions using technical jargon specific to the organization.Answer: DExplanation: If several employees perform the same job in different departments, a manager should collect job analysis information from each of them because the manner in which an employee with a particular job title spends his or her time most likely varies from department to department. Several tools should be used to gather information rather than only one, and employees and supervisors typically complete questionnaires rather than HR managers, who instead observe workers performing their job duties. Supervisors should be included in group interviews, and questions should be clear rather than complex.Diff: 3 Page Ref: 119Chapter: 4Objective: 1Skill: Concept26) Which method for collecting job analysis information is considered best for quantifying the relative worth of a job for compensation purposes?A) electronic logB) group interviewC) worker diaryD) observationE) questionnaireAnswer: EExplanation: Questionnaires are particularly useful for quantifying a job's worth for the purpose of compensation. An interview is most appropriate for collecting job analysis information that will be used to create a list of job duties or a job description. Direct observation is useful when jobs involve mostly physical work. Logs and diaries can provide detailed information about a worker's activities, but the tendency of some employees to exaggerate makes logs/diaries less appropriate for quantifying the worth of a job.Diff: 2 Page Ref: 119Chapter: 4Objective: 2Skill: Concept27) Which of the following will most likely be used by a manager gathering job analysis information when a large number of employees perform similar work?A) individual employee interviewsB) direct observation of all employeesC) interview with the HR managerD) group interview with a supervisorE) telephone surveys of all employeesAnswer: DExplanation: When a large number of employees perform similar or identical work, conducting a group interview is a fast way to gather information. In most cases, the workers' immediate supervisor attends the group session. It would be costly and time consuming to conduct individual interviews with each worker and to observe each worker.Diff: 3 Page Ref: 120Chapter: 4Objective: 2Skill: Application28) Which of the following is the primary disadvantage of using interviews to collect job analysis data?A) Interviews are a complicated method for collecting information.B) Employees may exaggerate or minimize some information.C) Interviews provide only general information about a worker's duties.D) Employees may reveal minimal information about their daily activities.E) Interviews may require managers to reveal the job analysis function.Answer: BExplanation: The primary disadvantage of conducting employee interviews for the purpose of gathering job analysis data is the distortion of information. Employees may misunderstand the purpose of the interview and either purposely or mistakenly provide incorrect information. Interviews are considered a simple method for collecting detailed job information especially regarding uncommon but important employee activities.Diff: 3 Page Ref: 120Chapter: 4Objective: 2Skill: Concept29) Interviews for the purpose of collecting job analysis data will most likely address all of the following topics EXCEPT ________.A) hazardous conditionsB) primary work dutiesC) required educationD) necessary experienceE) personal hobbiesAnswer: EExplanation: Typical questions for job analysis interviews address subjects such as the job's major duties, hazardous conditions, performance standards, and required experience and education. It is less likely that an interviewer would ask an employee questions not related specifically to the job, such as personal questions about the worker's hobbies and free time.Diff: 1 Page Ref: 120Chapter: 4Objective: 2Skill: Concept30) Job analysts collecting information through observations and interviews benefit from the use of a(n) ________ to guide the process and ensure consistency.A) structured listB) electronic diaryC) job descriptionD) organization chartE) position analysis questionnaireAnswer: AExplanation: A structured list or checklist is useful for guiding an interview or performing a personal observation. Electronic diaries are completed by the worker and would not be used for observations or interviews. Some questionnaires are highly structured checklists that an employee completes in writing or online.Diff: 1 Page Ref: 120Chapter: 4Objective: 2Skill: Concept31) Which of the following is the primary disadvantage of using questionnaires to gather job analysis information?A) Questionnaires are the most expensive method of collecting data.B) Supervisors are required to verify all collected questionnaire data.C) Firms lack the technology to generate electronic questionnaires.D) Questionnaires are too open-ended to provide statistical information.E) Developing and testing questionnaires is time-consuming.Answer: EExplanation: The primary drawback of questionnaires is the time required to develop questionnaires and test them to ensure that workers understand the questions. Questionnaires can be structured or open-ended, and many are a combination of the two. Questionnaires are less costly than interviews and can be completed online.Diff: 3 Page Ref: 123Chapter: 4Objective: 2Skill: Concept32) For which of the following jobs is direct observation NOT a recommended method for collecting job analysis data?A) assembly-line workerB) accounting clerkC) attorneyD) nurseE) salespersonAnswer: CExplanation: Direct observation is particularly useful when jobs consist mainly of observable physical activities, such as with nurses, accounting clerks, assembly-line workers, and salespersons. Observation is less appropriate when a job involves mostly mental activity such as with lawyers and design engineers.Diff: 2 Page Ref: 123Chapter: 4Objective: 2Skill: Application33) One of the problems with direct observation is ________, which is when workers alter their normal activities because they are being watched.A) flexibilityB) constancyC) falsificationD) reactivityE) diversionAnswer: DExplanation: Reactivity occurs when a worker changes what he or she normally does because observation is taking place for the purpose of job analysis. Knowing that they are being watched may cause some workers to alter their normal work behaviors either on purpose or accidentally. Diff: 1 Page Ref: 123Chapter: 4Objective: 2Skill: Concept34) A ________ is the time it takes to complete a job.A) specificationB) work cycleC) work weekD) shiftE) dutyAnswer: BExplanation: A work cycle is the time it takes to complete a job, which may be one minute for an assembly-line worker or weeks for an engineer. Managers collecting data for a job analysis may observe a worker on the job for a complete work cycle and take notes of the worker's activities. Diff: 1 Page Ref: 123Chapter: 4Objective: 2Skill: Concept35) Which data collection method is most frequently used in conjunction with direct observation?A) interviewB) questionnaireC) diaryD) electronic logE) surveyAnswer: AExplanation: Managers frequently combine direct observation with personal interviews to gather job analysis information. Often, managers observe the worker for a complete work cycle to gather as much information as possible, and then they follow up with an interview to gain clarification. Another option is to observe and interview at the same time by asking the worker questions as he or she works.Diff: 2 Page Ref: 123Chapter: 4Objective: 2Skill: Concept36) Which of the following requires workers to make daily listings of the activities in which they engage as well as the amount of time each activity takes?A) flowchartB) agendaC) outlineD) tableE) logAnswer: EExplanation: A diary or a log requires workers to make daily listings of the activities in which they engage as well as the amount of time each activity takes. Diaries and logs can be useful in the job analysis process because they often produce a complete picture of the job, especially when used in conjunction with an interview.Diff: 1 Page Ref: 126Chapter: 4Objective: 2Skill: Concept37) Joaquin records every activity in which he participates at work along with the time it takes him to complete each activity. Which of the following approaches to job analysis data collection is most likely being used at Joaquin's workplace?A) diariesB) interviewsC) direct observationsD) questionnairesE) supervisor verificationAnswer: AExplanation: Joaquin has been asked to keep a diary or a log of his work activities. With diaries and logs, an employee records every activity and the time spent on each in a log, which provides a complete picture of the job. Diaries and logs are often used in conjunction with interviews, observations, and questionnaires.Diff: 2 Page Ref: 136Chapter: 4Objective: 2Skill: Application38) Pocket dictating machines and pagers have replaced traditional diary/log methods in many firms. Which of the following problems have the modern methods most likely eliminated?A) poor penmanship skills among employeesB) work time required to fill out forms and surveysC) employee forgetfulness regarding daily activitiesD) costs associated with copying and filing paperworkE) employee frustration towards bureaucratic requirementsAnswer: CExplanation: Some firms provide employees with pocket dictating machines and pagers to keep diaries and logs. At random times during the day, the employee is paged. The employee then dictates what he or she is doing. With this method, employers do not have to rely on workers to remember what they did hours earlier when they complete their logs at the end of the day, which was the main problem with paper/pencil diaries.Diff: 3 Page Ref: 126AACSB: Use of ITChapter: 4Objective: 2Skill: Concept。
了不起的盖茨比第四章英语单词知乎
了不起的盖茨比第四章英语单词知乎全文共3篇示例，供读者参考篇1The Dazzling Words of West Egg: A Student's Guide to Chapter 4 VocabularyHey there, fellow bookworms! As a self-proclaimed word nerd, I can't help but geek out over the intricate language used in literary masterpieces like The Great Gatsby. And let me tell you, Chapter 4 is an absolute feast for the senses, with its lush descriptions and evocative vocabulary that transport us straight into the heart of West Egg's glittering world.Let's kick things off with a word that perfectly encapsulates the opulent lifestyle of our enigmatic protagonist: "supercilious." When Nick describes Tom's "supercilious" manner, he's painting a vivid picture of his arrogant, condescending attitude – the kind of superiority complex that comes with being a part of the old money elite. It's a deliciously snobbish word that just rolls off the tongue.Speaking of tongue-twisters, how about "obsequious"? This gem of a word is used to depict the overly attentive andflattering behavior of the party guests towards Gatsby. Can't you just envision a swarm of sycophants fawning over the mysterious millionaire, their obsequious smiles and fawning gazes masking their true intentions? It's a word that perfectly captures the insincerity and social climbing rampant in this crowd.But amidst all the superficial grandeur, there's an undercurrent of something more sinister lurking beneath the surface. Enter "censorious," a word that aptly describes the judgmental attitudes of the old money set towards Gatsby's newly acquired wealth. With their censorious glares and whispered barbs, they make it clear that no matter how much money he has, he'll never truly belong in their exclusive circle – a harsh reality that adds a layer of pathos to Gatsby's relentless pursuit of Daisy.And let's not forget the deliciously evocative "sumptuous," a word that practically drips with luxury and indulgence. When Nick describes the "sumptuous" buffet laid out at Gatsby's party, you can almost taste the succulent dishes and imagine the decadent spread fit for a king (or, in this case, a self-made millionaire). It's a word that perfectly captures the over-the-top extravagance that Gatsby uses to try and impress his guests –and, perhaps more importantly, his lost love.But amidst all the glitz and glamour, there's a sense of disillusionment and disenchantment that permeates Chapter 4. And no word encapsulates this feeling better than "inexplicable." As Nick grapples with Gatsby's "inexplicable" desire to recreate his past with Daisy, we're reminded of the futility of trying to recapture something that's long gone – a harsh truth that adds a melancholic undertone to Gatsby's grand gestures.These are just a few of the linguistic gems that make Chapter 4 such a rich and rewarding read. From the hauteur of the old money set to the unapologetic opulence of Gatsby's parties, each word is carefully chosen to paint a vivid picture of this decadent world – a world where appearances are everything, and the pursuit of happiness often comes at a steep price.So the next time you find yourself immersed in the pages of The Great Gatsby, take a moment to savor the delicious vocabulary. Let the words linger on your tongue, allowing their nuances and connotations to transport you into the heart of West Egg's glittering realm. Because in the end, it's these carefully crafted turns of phrase that truly bring Fitzgerald's masterpiece to life.篇2The Great Gatsby Chapter 4 Vocabulary on ZhihuWhat's up, fellow bookworms and word nerds? I'm here to break down some of the juiciest vocab from Chapter 4 of the classic novel "The Great Gatsby" by F. Scott Fitzgerald. Get ready to sound like a literary genius at your next book club meeting!Let's kick things off with "riotous." This adjective means "involving wild and unrestrained behavior or emotions." In the chapter, Fitzgerald uses it to describe the colorful party scenes at Gatsby's mansion: "There was a riotous debauchery that night..."Speaking of debauchery, that's another doozy of a word we encounter. It refers to excessive indulgence in sensual pleasures like sex, alcohol, etc. The lavish parties definitely had a debauched vibe going on.Then we've got "unction," which means "a vaguely unctuous quality or the trait of being smug or self-complacent." Nick notices that some of the party guests had an "unaffected pride...and a certain unction" about them. Basically, they were pretty full of themselves in an obvious way.Let's not forget "sumptuous," meaning "extremely costly, rich, luxurious." Everything about Gatsby's parties was just sumptuous to the max - the food, drinks, whole atmosphere. Itmakes you wonder how much money that guy was blowing every weekend!One vocab word that really stuck out to me was "putrid." It's an intense adjective meaning "foul-smelling, rotten." Fitzgerald uses it to describe the humid night air closing in around the guests: "...a putrid taste on the air." Yuck, that doesn't sound fun at all!We also can't ignore "thwart," meaning "to oppose successfully; prevent from accomplishing a purpose." Apparently, there was a butler at the party who tried to thwart Gatsby's grandiose hosting style. Wonder how that went over with the big man himself?Moving on to "pique," which can mean "to provoke, arouse, or awaken" (as in curiosity or interest). Nick's interest was definitely piqued in learning more about the enigmatic Mr. Gatsby after witnessing his extravagant affairs.Then there's "reproach," which shows up as both a noun and verb in the chapter. As a noun, it means "an expression of rebuke or disapproval." As a verb, it means "to express disapproval or disappointment." Nick sensed an underlying reproach towards the partygoers for their reckless behaviors.I loved the use of "ineffable" to describe the Gatsby aura and persona. It means "incapable of being expressed or described in words." There was just something about Gatsby that was indescribable, elusive, ineffable.Finally, let's look at "intermittent" - it means "occurring at irregular intervals; not continuous or steady." This relates to the way Gatsby would briefly appear at his own parties in intermittent bursts, almost like a fleeting vision.Whew, that's a lot of advanced vocabulary to unpack! Fitzgerald's writing is so lush and evocative, playing with deep symbolism and complex themes. But breaking down these words helps decode some of the layered nuances.I'd highly recommend looking up any other unfamiliar terms as you read through this incredible novel. Getting familiar with the language gives you a fuller appreciation for Fitzgerald's storytelling mastery. His vocabulary choices were so purposeful and powerful.This chapter in particular is pivotal, as we really start to lift the veil on the mysteries surrounding the great Gatsby himself. The dazzling party scenes give a glimpse into his world of decadence and excess. But there are also those fleetingmoments of reproach, of something deeper and darker lingering beneath the sumptuous surface.By studying the sophisticated vocab, you can better understand the intricate textures and social commentary woven throughout the narrative. It's what makes this book such a captivating classic that English students analyze over and over.So keep that dictionary handy as you journey through the rest of this literary masterpiece. I guarantee you'll walk away with an expanded vocabulary and greater insight into the human experiences Fitzgerald was exploring. Honestly, what could be better than that? Now if you'll excuse me, I've got to go look up a few more fancy words...篇3The Great Gatsby Chapter 4 Vocab on ZhihuWhat's up everyone! For my English Lit class, we're reading the classic novel The Great Gatsby by F. Scott Fitzgerald. I have to admit, some of the vocabulary in this book is pretty tricky, especially in Chapter 4. I thought I'd make a Zhihu post going over some of the tougher words and phrases to help out any other students feeling a bit lost.Let's start with "supercilious" which is used to describe the aproned monologue of a woman speaking about her daughter. Supercilious means behaving or looking as though you think you are superior to others. So this woman was kind of acting all hoity-toity and full of herself when talking about her kid.Then we've got "ineffable" which is used to describe the energy and intimacy contained within the courting couples on Tom's veranda. Ineffable means too great or extreme to be expressed in words. So the vibe and connection between these lovebirds was just indescribable.The word "sumptuous" caught my eye too when it's used to describe the buffet tables laden with glistening hors d'oeuvre. Sumptuous means expensive and impressive. So we're talking some seriously fancy and over-the-top appetizers at this shindig.Raise your hand if you had to Google "obsequious" when Nick describes the behavior of Tom's lawn attendants. Obsequious means obedient or attentive to an excessive degree. So these poor guys were basically falling all over themselves to be really subservient toward Tom.Okay, this one is just a handy vocab word in general - "ostentation." It's used to describe how objects in one ofGatsby's rooms were "not calculated to strike" ostentation. Ostentation is the pretentious or。
汉英翻译(chapter four)
2、因所宣传的商品不同，或推销的 对象不同，而雅俗各异。
所谓“雅”，是指幽雅而正式的书面语，常用于 高科技产品、豪华汽车、高档化妆品以及名烟名 酒的广告宣传，
投射科技阳光(爱普生液晶投影仪广告)，
国酒茅台，相伴辉煌(茅台酒广告)
悟其韵，品其味，闻其香，观其色(云南七子饼茶)
防水，防震，防磁
waterproof, shock-resistant and anti-magnetic
驰名中外
popular both at home and abroad
除湿散寒，祛风定痛
relieving rheumatism, chills and pains
穿着舒适轻便
琼州学院外国语学院 13
英语广告文体特点
简洁明了，避免大话或空话；西方企业对 外推介广告更注重将来，简介的信息对读 者而言具有可操作性。西方企业的推介广 告仅告诉读者社会对它的评价、名流欢聚 的信息以及地址、电话等，十分简单；推 介广告灵活轻松，以人(服务对象)为本，让 读者觉得切实可行。
琼州学院外国语学院
琼州学院外国语学院
22
3、多用缩略词
现代广告费用十分昂贵，为降低成本，只好节省篇幅。而省 篇幅又不影响表意的最好办法莫过于使用缩略语。 To Let Or For Sale Furnished Edinburgh Court, 426 Argyle St, 2nd floor, 1, 550 sq, ft. 4 bedrooms with dining and living room, private garage. Sale at $130, 000. Rent: $1, 400. Tel: 338954 office time or 823784. 房屋出租或出售 Argyle街426号爱丁堡公寓大厦二楼全层，配备家具，面积1 500平方英尺，4间卧房并带饭厅、客厅，有自备车库。售价 130 000美元。月租价1400美元。请于办公时间拨打823787 或338954。
资源与环境经济学Chapter 4
In economics, property rights refers to a bundle of entitlements defining the owner’s rights, privileges, and limitations for use of the resource. The property rights can be vested either with individuals, as in a capitalist economy, or with the state, as in a centrally planned socialist economy.
2.2 Efficient Property Right Structures
When well-defined property rights are exchanged, as in a market economy, this exchange facilitates efficiency.
Exclusivity means that all benefits and costs accrued as a result of owning and using the resources should accrue to the owner, and only to the owner, either directly or indirectly by sale to others.
2. Property Rights
2.1 Property Rights and Efficient Market Allocations 2.2 Efficient Property Right Structures
《跨境电商实用英语》第2版,人大版习题答案Unit,3-Chapter,4
《跨境电商实用英语》第2版,人大版习题答案Unit,3-Chapter,4Part Two ：Passage Reading Task 11. Store marketing and promotion can help us attract customers, increase visits and exposure of our store and products, bringing more orders and transactions.2. Platform-inside marketing means to advertise and promote the store and products by using the marketing tools provided by third-party cross-border e-merce platforms. Platform-outside marketing refers to marketing tools that bring potential customers from other sites to our cross-border e-merce store.3. When creating these promotion activities, we must pay attention that the start and end time are U.S. Pacific time. In general, the start and end time should be set during the evening prime time for foreign customers, which is more likely to bring better marketing results. In addition, activities need to be created at least 48 hours in advance. For some popular promotional time periods, such as Thanksgiving and Christmas, we must be prepared early.Task 21. properly2. affiliate3. mission4. corresponding5. achieve6. preparatory7. transaction8. relevanceTask 31. It’s not good for product exposure if the bidding price for Keyword Pro is too high or too low.2. We must raise the price by at least 20%, or we will lose money.3. We hope this promotion activity can stimulate our customers to buy.4. We decide to give you a special discount since you are our regular customer.5. Every team should prepare the material for speaking before class each week.6. According to the regulations, no advertising could be played in the middle of TV dramas during prime time.Part Three ：Mini-Project Task 1Dear customer, We are __ store on AliExpress. Thanks for your long-term support for our store! We are writing to inform you that we are having a new collection ing up this week. Please visit our store to see if any of the new arrivals interests you. For a better purchase experience, we have enclosed a $2 coupon for you to use for your next purchase. Hope to see you again soon! Best Regards, __ （答案仅供参考）Task 2Dear customers, We are __ store on AliExpress. Thanks for your long-term support for our store! We are writing to inform you that we are having a huge Thanksgiving promotion next week. Please visit our store to see if any of the sale items interests you. For a better purchase experience, we have enclosed a $2 coupon for you to use for your next purchase. Hope to see you again soon!Best Regards, __ （答案仅供参考）Passage Translation 站内营销当我们完成了店铺注册、选品、产品信息化处理和上传、店铺装修等前期准备工作，但却发现店铺访问量、产品曝光量等数据迟迟不见上涨，这时应该怎么办呢？店铺营销和推广能帮助我们吸引客户，提高店铺和产品的访问量和曝光量，从而带来订单和交易额。
情报法英文版翻译
情报法英文版翻译Introduction:Intelligence law is a crucial legal framework that governs the collection, analysis, and dissemination of intelligence information. It plays a pivotal role in ensuring national security, upholding human rights, and protecting individual privacy rights. This document provides a translation of the key provisions in the intelligence law to facilitate a comprehensive understanding of its scope and implications.Chapter 1: General Provisions1.1 PurposeThe purpose of this law is to establish a legal foundation for intelligence work, safeguard national security and interests, protect citizens' rights and interests, and promote the lawful and standardized development of intelligence activities.1.2 ScopeThis law applies to intelligence activities carried out within the territory of our country, the intelligence activities conducted overseas by relevant organizations, as well as the intelligence cooperation and exchanges with foreign countries.Chapter 2: Intelligence Collection and Handling2.1 Intelligence CollectionIntelligence collection refers to the systematic and planned acquisition of information that is related tonational security, foreign affairs, defense, and counterterrorism. It should be carried out in accordance withthe law, respecting international conventions, and protecting individual privacy rights.2.2 Intelligence HandlingIntelligence handling involves the processing, analysis, and evaluation of collected information. It should adhere to the principles of objectivity, accuracy, confidentiality, and relevance. The responsible authorities shall ensure that intelligence reports are promptly disseminated to therelevant departments or individuals for appropriate action.Chapter 3: Intelligence Oversight and Accountability3.1 Oversight MechanismsTo ensure the legality and legitimacy of intelligence activities, a comprehensive oversight mechanism shall be established. This includes regular audits, inspections, and reporting requirements to monitor and evaluate the effectiveness and compliance of intelligence operations.3.2 AccountabilityAny violations of this law or abuses of intelligence powers shall be subject to investigation, disciplinary action, and, if necessary, legal prosecution. Individuals or organizations found guilty of misconduct shall be held accountable according to the law.Chapter 4: Intelligence Cooperation4.1 International CooperationInternational intelligence cooperation plays a crucialrole in maintaining global security and combatingtransnational threats. Our country is committed to promoting international exchanges and cooperation within the frameworkof bilateral and multilateral agreements, with due respect to international laws and practices.4.2 Information SharingInformation sharing among intelligence agencies is essential for effective coordination and joint efforts in combating terrorism, transnational organized crime, and other security challenges. The responsible authorities shall establish secure channels and mechanisms for sharing intelligence in a timely and appropriate manner.Conclusion:The translation of the Intelligence Law provides a comprehensive understanding of the legal framework governing intelligence activities. It emphasizes the importance of adherence to the law, protection of individual privacy rights, and accountability of intelligence agencies. By promoting legality, oversight, and cooperation, this law aims to ensure national security while upholding human rights andinternational obligations.。
托收
2
According to URC522
Collection means in accordance with instruction received, the handling by banks of: 1. obtaining payment and/or acceptance of financial documents, or 获得金融单据的付款或承兑，或者 2.delivering documents against payment and/or against acceptance, or 凭付款及/或承兑交出单据，或者 3. delivering documents on other terms and conditions. 以其它条款和条件交出单据
15
4.3 kinds of collection
（1）clean collection, or clean bill for collection 光票托收 （2）Documentary collection, or documentary bill for collection 跟单托收 （3）direct collection
9
(6)representative in case of need 需要时代理人 The representative is appointed by the principal to act as case of need in the event of non-acceptance or non-payment, and the representative’s power should be clearly defined in the collection instructions. 需要时的代理人事委托人指定的在付款地代为照 料货物存仓、转售、运回或改变交单条件等事 宜的代理人。 如果委托人需要指定需要时的代理人，应在托收 申请书和托收委托书中对授予该代理人的具体 权限作出明确和充分的指示。否则银行对需要 时的代理的任何命令都可以不受理。
Chapter 4
18 mind one’s doing. Do / Would you mind my interrupting You? Of course not. Certainly not. Not at all. 19 din / racket = loud noise 20 slam – slammed – slamming I heard the door slamming in the wind.
There’s my dad, who keeps shouting, And my mum, who breaks things, The baby (who’ll bite you!) And our dog running rings. There’s my sister the screamer And my brother who roars, And a grandpa who’s stone deaf (He’s the one who slams doors).
• Find the words in Column A in the two poems. Then match them with their meanings in Column B A B 1 miles a running in circles 2 terribly b active and happy 3 dull c the person who cries out loudly 4 all right d very 5 lively e shutting with a loud noise 6 slamming f certainly, for sure 7 running rings g the loud noise 8 the screamer h completely deaf 9 stone deaf I a mile is 1,609 metres 10 the racket/the din j uninteresting
Chapter1BusinessNegotiation商务谈判
Chapter 1 Business Negotiation
1.Some Basic Concepts of Negotiation
(1)The Concept of Negotiation A negotiation is a process of communication between parties
• 2.The Forms of Business Negotiation
Chapter 1 Business Negotiation
3.The Overall Framework of International Business Negotiation
Background Atmosphere Factors
1)the best target; 2)the intermediate target; 3)the acceptable target.
Chapter 1 Business Negotiation
• 5.Basic Rules of International Business Negotiation
• 1.Some Basic Conceots of Negotiation • 2.The Forms of Business Negotiation • 3.The Overall Framework of International Business
Negotiation • 4.Features of International Business Negotiation • 5.Basic Rules of International Business Negotiation • 6.The General Producer of International Negotiation • munication Skills for Negotiations • 8.Types of Negotiation Styles • 9.The Business Contract
朗文国际英语教程1-Chapter4
To clean with water,water and soap,or some other liquid.
p. 27
brushing ['brʌʃɪŋ]
cleaning ['kliːnɪŋ]
feeding ['fiːdɪŋ]
fixing [fɪksɪŋ]
painting ['peɪntɪŋ]
3 A place that you can do your exercises.
4. A collection of books, magazines, newspapers, and other written records.
p.31
29
True or False
1 Patty Willams is washing her car. 2 Mr. and Mrs. Lopez are eating. 3 Mr.Molina is reading the newspapers. 4 Charlie Harries is washing his clothes. 5 Jenny Chang is reading books.
SBS1 Unit 4
1
To treat or clean with a brush.
To remove dirt from.
To give food to.
To return to the proper condition
To put paint on something.
To look at something written or printed and understand what it means. To say aloud something that is written or printed.
数据收集方法(二)
电话调查 Telephone Interview
电话调查，是指访员通过电话 协助被调查者完成问卷。 采用纸张方式时，又称为纸笔式 电话访问(PATl)；采用计算机辅助 方式时，又称为计算机辅助电话调 查(CATl)。
电话调查的特点
电话调查的费用和回答率介于面访调查和自 填式调查之间 速度较快(在各种数据收集方法中是最快的) 适合于总体和样本在地理上比较分散的情况， 适用于文化程度较低的调查总体， 管理起来比较容易。 Telephone interview offer a reasonable response rate at a reasonable cost It is also faster than personal interviews or self enumeraion as a result of the quicker response time.
电话调查的案例
由于将电话号码簿作为抽样框而产生 有偏结果方面的一个著名例子是，在 1936年美国总统选举中，由《文学摘要》 杂志组织了一项民意测查： There is a famous example of biased results arising from the use of telephone lists to construct the survey frame.
数据搜集方法的比较 Comparison of Collection Methods
电话访问中经常遇到的困难是不能取得一个 能充分覆盖目标总体的抽样框。Often the difficulty with telephone interviewing is obtaining a frame that adequately covers the target population
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Collection is an arrangement whereby the seller draws a draft on the buyer , and /or shipping documents are forwarded to his bank, authorizing it to collect the money from the buyer through its correspondent bank . Collection is still based on commercial credit instead of bank credit and the banks act only as a collector of funds under a transaction and provide a channel to transfer funds between the buyer and the seller
Key items: 执行安排1 1.definition of collection 2.esscenc of collection 3.types of collection 4.procedure of collection The puzzles: 1.liabilities and disclaimers of banks under collection learn this in cases according to URC522 2.risk protection under collection
4.2 Documentary Collection Practice 4.2.1 Procedure of Documentary Collection 4.2.2 Collection Application Form and Order 4.2.3 Uniform Rules for Collection
4.2.2 Collection Application Form and Order P94
执行安排3 执行安排
Content: details of the principal and drawee a list of documents Amount and currency to be collected terms of releasing documents 交单条件 disposal of proceeds upon collection 票款收 妥后代收行汇交托收款的方式 store and insure clause when documents are not taken up on arrival of goods bank and other charges about protest in the event of dishonor designating collecting bank
7)payment
Presenting 5)release for payment documents
Remitting bank
Collecting bank
Yellow letter stands for D/P at a fixed time after sight
Documents against acceptance
Documents against payment
the collecting bank is allowed to release the documents to the drawee only against full and immediate payment
D/P at sight
documents
Drawer
contract
Drawee
1)Documents, draft and application
5)docu 3)Presenting 9)payment -ments 7)payment draft 4)Accept 6)present -ing for 2)Documents,draft and payment Collection instruction 8)payment
The collecting bank is allowed to release the documents to the drawee only against the acceptance of a draft. the exporter extends credit to the importer.
Remitting bank
Collecting bank
Documents against other terms
Delivery of documents against partial payment "Delivery of documents against part of collection to be paid at sight and the balance by the way of the acceptance of a separate draft payable at a future date ." against P/N against letter of undertaking to pay against trust receipt against letter of guarantee
4.1.3 Three types of collection
1.clean collection
Collection on financial instruments only, sometimes accompanied by invoice, etc. Documents are sent directly by the exporter to the importer. The exporter is in fact shipping on open-account terms.
D/P at a fixed time after sight
time draft; first presenting for acceptance;when the accepted draft matures, presenting it for payment, then releasing document to buyer.
Procedures
contract
Drawer
1)Documents, draft and application 3)Presenting draft 2)Documents,draft and Collection instruction 6)payment
Drawee
4)pay/ accept pay
sight draft; pay on presentation for
"upon first presentation the buyers shall pay against documentary draft drawn by the sellers at sight. The shipping documents are to be delivered against payment only."
4.1 An Overview of Collection 4.1.1 Definition of collection 4.1.2 Basic parties to a collection 4.1.3 Types of collection
4.1.1 Definition of collection
3.direct collection
An arrangement whereby the
seller obtains his bank's prenumbered direct collection letter, thus enabling him to sent his documents directly to his bank's correspondent bank for collection.
2.documentary collection
Collection on financial documents being accompanied by commercial documents or collection on commercial documents without financial documents. Only the draft drawn is paid or accepted, will the documents be released to the importer.
collection instruction:"upon collection, : please credit the proceeds to our account with you under airmail/cable advice to us." collection instruction: "Please collect proceeds and authorize us by airmail/cable to debit your account with us." "please collect and remit the proceeds to x Bank for credit of our account with them under their cable/airmail advice to us."eans the handling of documents by banks, on instructions received,in order to: 1)obtain acceptance and/or payment; 2)deliver commercial documents against acceptance or payment; 3)deliver documents on other terms and conditions.