题目内容
（请给出正确答案）
A．market order
B．stop order
C．fill or kill order
D．day order
如果结果不匹配，请 联系老师 获取答案
更多“A market order that executes a…”相关的问题
A.With a view to
B.Owing to
C.In order to
D.Due to
Stock is measured ______ in order to give a true picture of profit.
A．at cost value
B．at market value
C．at cost or market value, whichever is lower
D．at cost or market value, whichever is higher
An auction catalogue gives prospective buyers ______.
A．the current market values of the goods
B．details of the goods to be sold
C．the order in which goods must be sold
D．free admission to the auction sale
The best way to satisfy your customer is to provide quality products, friendly service, accurate information and keep adding value as much as possible to your products and services. Giving your customers what they need and more than they expect will lead customers to return to you.
In order to improve your service, you need to make market surveys so as to know what your customers are thinking and demanding. Then you can take actions to satisfy your customers. In this way you will stay competitive in these changing times.
1.What is the key to business success？
A.Investment
B.Good advertising
C.Customer satisfaction
2.What type of information needs to be provided？
A.Accurate information
B.Interesting information
C.Simple information
3.How to make customers return to you？
A.Making market surveys
B.Taking actions to sell more
C.Providing quality products and service
4.Why do we make market surveys？
A.To lead customers to return to us
B.To know what customers are demanding
C.To keep customers happy and satisfied
5.What happens when you keep your clients happy？
A.Your clients go to competition
B.Your business grows and improves
C.Your business stays at the same level
from larger competitors in their core food and drink markets. They are also finding it hard to respond to these
competitors moving into the sale of clothing and household goods. Supaserve has a reputation for friendly customer
care and is looking at the feasibility of introducing an online shopping service, from which customers can order goods
from the comfort of their home and have them delivered, for a small charge, to their home.
Chris recognises that the move to develop an online shopping service will require significant investment in new
technology and support systems. He hopes a significant proportion of existing and most importantly, new customers,
will be attracted to the new service.
Required:
(a) What bases for segmenting this new market would you recommend and what criteria will help determine
whether this segment is sufficiently attractive to commit to the necessary investment？ (10 marks)
5 The directors of Blaina Packaging Co (BPC), a well-established manufacturer of cardboard boxes, are currently
considering whether to enter the cardboard tube market. Cardboard tubes are purchased by customers whose
products are wound around tubes of various sizes ranging from large tubes on which carpets are wound, to small
tubes around which films and paper products are wound. The cardboard tubes are usually purchased in very large
quantities by customers. On average, the cardboard tubes comprise between 1% and 2% of the total cost of the
customers’ finished product.
The directors have gathered the following information:
(1) The cardboard tubes are manufactured on machines which vary in size and speed. The lowest cost machine is
priced at $30,000 and requires only one operative for its operation. A one-day training course is required in order
that an unskilled person can then operate such a machine in an efficient and effective manner.
(2) The cardboard tubes are made from specially formulated paper which, at times during recent years, has been in
short supply.
(3) At present, four major manufacturers of cardboard tubes have an aggregate market share of 80%. The current
market leader has a 26% market share. The market shares of the other three major manufacturers, one of which
is JOL Co, are equal in size. The product ranges offered by the four major manufacturers are similar in terms of
size and quality. The market has grown by 2% per annum during recent years.
(4) A recent report on the activities of a foreign-based multinational company revealed that consideration was being
given to expanding operations in their packaging division overseas. The division possesses large-scale automated
machinery for the manufacture of cardboard tubes of any size.
(5) Another company, Plastic Tubes Co (PTC) produces a narrow, but increasing, range of plastic tubes which are
capable of housing small products such as film and paper-based products. At present, these tubes are on average
30% more expensive than the equivalent sized cardboard tubes sold in the marketplace.
Required:
(a) Using Porter’s five forces model, assess the attractiveness of the option to enter the market for cardboard
tubes as a performance improvement strategy for BPC. (10 marks)
？？？？？？B？？？？
？？For years,business people in Western Europe were worried.They knew they could not compete against business from the U.S.The United States is much larger and had many more resources than any Western European country.？？
？？Some European people realized that the European nations needed to join together to help each other.If they could forget their language differences and the differences in customs. they might ？？become strong competition against other countries.？？
？？In 1958,six of the European countries-Belgium,the Netherlands，Luxembourg,France,Germany and Italy got together and decided to cooperate.They called their group the European Economic Community,or the Common Market.These countries agreed to join their resources together.？？？？
？？Within a few years,the European Economic Community had worked SO well that its members were more prosperous than many other European nations.Soon,other nations began to realize the advantage of the Common Market.Today the Common Market includes most of the important countries in Western Europe.It is helping Western Europe to again take its place as a leader among the industrial nations of the world.？？
？？From the passage we know the U.S.is much richer than_______ in resources.？？
A.any other Western European country
B.any other country in Western Europe
C.any country in Western Europe
D.every country in Europe
The members of the European Economic Community have developed fast because they _______.A.share their resources and produce more goods
B.can again take the place as a leader in the world
C.forget the differences in their languages and customs
D.have become strong competition against the U.S.
Which statement is true？A.The Common Market is only a political association(协会).
B.The Common Market is an economic and political association.
C.The Common Market is surely not an economic association.
D.The Common Market is neither an economic association nor a political on
In order to ________ the Western European countries decided to cooperate.
A.join together to found a united community
B.help each other to smooth away the differences in customs
C.work and act together for each country own purpose
D.work together and fight against each other
请帮忙给出每个问题的正确答案和分析，谢谢！
Amtrak(美国铁路客运公司) was experiencing a downswing in ridership(客运量) along the lines comprising its rail system. Of major concern to Amtrak and its advertising agency DDB Needham, were the long-distance western routes where ridership had been declining significantly.
At one time, trains were the only practical way to cross the vast areas of the west. Trains were fast, very luxurious, and quite convenient compared to other forms of transportation existing at the time. However, times change and the automobile became America's standard of convenience. Also, air travel had easily established itself as the fastest method of traveling great distances. Therefore, the task for DDB Needham was to encourage consumers to consider other aspects of train travel in order to change their attitudes and increase the likelihood that trains would be considered for travel in the west.
Two portions of the total market were targeted: 1) anxious fliers—those concerned with safety, relaxation, and cleanliness; 2) travel-lovers—those viewing themselves as relaxed, casual, and interested in the travel experience as part of their vacation. The agency then developed a campaign that focused on travel experiences such as freedom, escape, relaxation, and enjoyment of the great western outdoors. It stressed experiences gained by using the trains and portrayed western train trips as wonderful adventures.
Advertisements showed pictures of the beautiful scenery that could be enjoyed along some of the more famous western routes and emphasized the romantic names of some of these trains (Empire Builder, etc.).These ads were strategically placed among family-oriented TV shows and programs involving nature and America in order to most effectively reach target audiences. Results were impressive. The Empire Builder, which was focused on in one ad, enjoyed a 15 percent increase in profits on its Chicago to Seattle route.
What's the author's purpose in writing this passage？
A．To show the inability of trains to compete with planes with respect to speed and convenience.
B．To stress the influence of the automobile on America's standard of convenience.
C．To emphasize the function of travel agencies in market promotion.
D．To illustrate the important role of persuasive communication in changing consumer attitudes.
(a) The entity uses forward and futures contracts to protect it against fl uctuation in the price of edible oils. Where forwards are used the company often takes delivery of the edible oil and sells it shortly afterwards. The contracts are constructed with future delivery in mind but the contracts also allow net settlement in cash as an alternative. The net settlement is based on the change in the price of the oil since the start of the contract. Seltec uses the proceeds of a net settlement to purchase a different type of oil or purchase from a different supplier. Where futures are used these sometimes relate to edible oils of a different type and market than those of Seltec’s own inventory of edible oil. The company intends to apply hedge accounting to these contracts in order to protect itself from earnings volatility. Seltec has also entered into a long-term arrangement to buy oil from a foreign entity whose currency is the dinar. The commitment stipulates that the fi xed purchase price will be denominated in pounds sterling.
Seltec is unsure as to the nature of derivatives and hedge accounting techniques and has asked your advice on how the above fi nancial instruments should be dealt with in the fi nancial statements. (14 marks)
(b) Seltec has decided to enter the retail market and has recently purchased two well-known brand names in the edible oil industry. One of the brand names has been in existence for many years and has a good reputation for quality. The other brand name is named after a famous fi lm star who has been actively promoting the edible oil as being a healthier option than other brands of oil. This type of oil has only been on the market for a short time. Seltec is fi nding it diffi cult to estimate the useful life of the brands and therefore intends to treat the brands as having indefi nite lives.
In order to sell the oil, Seltec has purchased two limited liability companies from a company that owns several retail outlets. Each entity owns retail outlets in several shopping complexes. The only assets of each entity are the retail outlets. There is no operational activity and at present the entities have no employees.
Seltec is unclear as to how the purchase of the brands and the entities should be accounted for. (9 marks)
Required:
Discuss the accounting principles involved in accounting for the above transactions and how the above transactions should be treated in the fi nancial statements of Seltec.
Professional marks will be awarded in this question for clarity and quality of discussion. (2 marks)
The mark allocation is shown against each of the two parts above.
There can be no doubt that the growth in advertisement is one of the most striking features of the western world in this century. Many businesses such as those handling frozen foods, liquor, tobacco and medicines have been built up largely by advertisement.
We might ask whether the cost of advertisement is paid for by the producer or by the customer. Since advertisement forms part of the cost of production, which has to be covered by the selling price, it is clear that it is the customer who pays for advertisement. However, if large scale advertisement leads to in creased demand, production costs are reduced, and the customer pays less.
It is difficult to measure exactly the influence of advertisement on sales. When the market is growing, advertisement helps to increase demand. When the market is shrinking, advertisement may prevent a bigger fall in sales than would occur without its support. What is clear is that businesses would not pay large sums for advertisement if they were not convinced of its value to them.
Advertisement is often used to ______ .
A．deceive customers
B．increase production
C．arouse suspicion
D．push the sale
1 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearend
results. There were two points of discussion on the agenda. First was the discussion of the year-end results;
second was the crucial latest minerals reserves report.
WM is a large listed multinational company that deals with natural minerals that are extracted from the ground,
processed and sold to a wide range of industrial and construction companies. In order to maintain a consistent supply
of minerals into its principal markets, an essential part of WM’s business strategy is the seeking out of new sources
and the measurement of known reserves. Investment analysts have often pointed out that WM’s value rests principally
upon the accuracy of its reserve reports as these are the best indicators of future cash flows and earnings. In order to
support this key part of its strategy, WM has a large and well-funded geological survey department which, according
to the company website, contains ‘some of the world’s best geologists and minerals scientists’. In its investor relations
literature, the company claims that:
‘our experts search the earth for mineral reserves and once located, they are carefully measured so that the company
can always report on known reserves. This knowledge underpins market confidence and keeps our customers
supplied with the inventory they need. You can trust our reserve reports – our reputation depends on it!’
At the board meeting, the head of the geological survey department, Ranjana Tyler, reported that there was a problem
with the latest report because one of the major reserve figures had recently been found to be wrong. The mineral in
question, mallerite, was WM’s largest mineral in volume terms and Ranjana explained that the mallerite reserves in
a deep mine in a certain part of the world had been significantly overestimated. She explained that, based on the
interim minerals report, the stock market analysts were expecting WM to announce known mallerite reserves of
4·8 billion tonnes. The actual figure was closer to 2·4 billion tonnes. It was agreed that this difference was sufficient
to affect WM’s market value, despite the otherwise good results for the past year. Vanda Monroe, the finance director,
said that the share price reflects market confidence in future earnings. She said that an announcement of an incorrect
estimation like that for mallerite would cause a reduction in share value. More importantly for WM itself, however, it
could undermine confidence in the geological survey department. All agreed that as this was strategically important
for the company, it was a top priority to deal with this problem.
Ranjana explained how the situation had arisen. The major mallerite mine was in a country new to WM’s operations.
The WM engineer at the mine said it was difficult to deal with some local people because, according to the engineer,
‘they didn’t like to give us bad news’. The engineer explained that when the mine was found to be smaller than
originally thought, he was not told until it was too late to reduce the price paid for the mine. This was embarrassing
and it was agreed that it would affect market confidence in WM if it was made public.
The board discussed the options open to it. The chairman, who was also a qualified accountant, was Tim Blake. He
began by expressing serious concern about the overestimation and then invited the board to express views freely. Gary
Howells, the operations director, said that because disclosing the error to the market would be so damaging, it might
be best to keep it a secret and hope that new reserves can be found in the near future that will make up for the
shortfall. He said that it was unlikely that this concealment would be found out as shareholders trusted WM and they
had many years of good investor relations to draw on. Vanda Monroe, the finance director, reminded the board that
the company was bound to certain standards of truthfulness and transparency by its stock market listing. She pointed
out that they were constrained by codes of governance and ethics by the stock market and that colleagues should be
aware that WM would be in technical breach of these if the incorrect estimation was concealed from investors. Finally,
Martin Chan, the human resources director, said that the error should be disclosed to the investors because he would
not want to be deceived if he were an outside investor in the company. He argued that whatever the governance codes
said and whatever the cost in terms of reputation and market value, WM should admit its error and cope with
whatever consequences arose. The WM board contains three non-executive directors and their views were also
invited.
At the preliminary results presentation some time later, one analyst, Christina Gonzales, who had become aware of
the mallerite problem, asked about internal audit and control systems, and whether they were adequate in such a
reserve-sensitive industry. WM’s chairman, Tim Blake, said that he intended to write a letter to all investors and
analysts in the light of the mallerite problem which he hoped would address some of the issues that Miss Gonzales
had raised.
Required:
(a) Define ‘transparency’ and evaluate its importance as an underlying principle in corporate governance and in
relevant and reliable financial reporting. Your answer should refer to the case as appropriate. (10 marks)
