题目内容
（请给出正确答案）
By the time I returned to my hometown, great changes_______ .
A.have taken place
B.took place
C.are taken place
D.had taken place
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SECTION A CONVERSATIONS
Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.
听力原文：W: How can I help you？
M: I'd like to return this sweater for a refund. I bought it a week ago.
W: Well, what seems to be the problem？
M: Isn't it obvious by just looking at it？ The first time I washed and dried it, the thing shrank at least five sizes.
W: I see what you mean, but did you follow the washing instructions？ I think it says here ... right here on the label to hand wash it and then to dry it on low heat.
M: How was I supposed to know that？ The label is written in Chinese! And something else i The stitching is coming undone and the color faded from a nice dark blue to a seaweed green.
W: Listen, sir. What I can do is allow you to exchange the sweater for another one.
M: I don't want to exchange it for anything! I just want my money back!
W: Well, I can give you credit on your next purchase, and since the item you purchased was on clearance, we can't give you a refund. Anyway, you can only return items with a receipt within six days, and unfortunately, that was yesterday in your case.
M: But, your store was closed yesterday because of the national holiday. Listen, I give up. Your store policies are completely unreasonable, and how do you expect people to shop here？
W: You did... Ha, ha...
M: Take your sweater. You should open up a pet store and sell it as a dog sweater.
What is among the reasons why the man wants to return the item？
A．It is the wrong size.
B．The fabric is coming apart.
C．It is stained.
D．It has no label.
Mr. Hill works in a bank, and lives alone. The only family he has is in the next town: his sister lives there with her husband, and her son, Jack. Mr. Hill does not see his sister, or her family, from one year to the next, but he sends them Christmas cards, and he has not forgotten one of Jack's seventeen birthdays.
Last week Mr. Hill had quite a surprise. He drove home from the bank at the usual time, driving neither too slowly nor too fast; he parked his car where he always parked it ,out of the way of other cars, and he went inside to make his evening meal. Just then, there was a knock at the door. He opened the door, to find a policeman standing on the door-step.
"What have I done wrong？" Mr. Hill asked himself. "Have I driven on the wrong side of the road？ Has there been some trouble at the bank？ Have I forgotten to pay an important bill？"
"Hello, Uncle," said the policeman, "My name is Jack."
Mr. Hill ______.
A．works in a bank by himself
B．lives in a bank and works by himself
C．lives by himself and works in a bank
D．lives in a bank by himself
After I got this job, I had to do football, homework and job (1)It was really hard for me.I was burning out, falling asleep at school and failing in many courses.My teachers were made(2)me and ye led at me: why have a job？ I missed a lot of practice in football team and could only (3)back down at the match.My coach was cold at me with an unmasked question: why have a job？ I told them it was for the things I need, when actually it was for the things I wanted.Needing and wanting are different.Needing something is like your only shoes have holes in them.But wanting is to have every new brand sneaker just because you like it.I start to think about if I did a wrong thing.Slowly, I learnt to (4) wise decision (5)about what I need and what I want.(完型填空)
A.On
B.Manage
C.Sit
D.At
E.At the same time
He closed his ears to the sound of the lunch bell, and when dinnertime came, he refused to go down to the place where people had their dinner, saying that he did not feel well.
The following day he did not get up until breakfast was over, pretending that he had overslept.At lunch time, too, he kept out of the way.By the time of the dinner, however, he became so hungry that he could even have eaten paper.
“I can't stand this any longer,”he said to himself.“I must have something to eat.” At dinner table he ate everything put in front of him.When he was quite satisfied, he felt stronger and at once went to see the waiter."Bring me the bill," he said to the waiter.
“The bill？” said the waiter in surprise.
“Yes,” answered the traveler.
“There isn't any bill here.” Said the waiter.“On this ship, meals are already included in the ticket.”
31.The traveler thought that he().
A.would find no food served on board
B.could not get home_ without having meals on board
C.could do without any food before he got home
D.would not be allowed to eat on board
32.“He closed his ears to the sound of the lunch bell,” means ()
A.he did not hear the lunch bell
B.he heard the lunch bell but didn't go for lunch
C.he put something in his ears to close them
D.he did not know it was the lunch bell
33.The first day he did not have his lunch because he did not().
A.feel well
B.know the time for lunch
C.hear the lunch bell
D.have the money
34.What did the traveler mean when he said “I can't stand this any longer.”？ ()
A.I can't understand it.
B.I can't stay hungry any longer.
C.I can't keep my feet on this place any longer.
D.I must sit down for a while.
35.He became so hungry that he().
A.went to sleep
B.ate paper
C.went to the dinner-table
D.kept out of the way
A . Net present value (NPV).
B . Return on investment (ROI).
C . Discounted cash flow (DCF)
D . Payout time and risk sensitivity analysis.
E . All of the above.
(1) In a11, Odysseus’homecoming journey took him seven years.
A、T
B、F
(2) The under1ined wordobstaclesin Paragraph 1 could mean suggestions.
A、T
B、F
(3) Telemachus helped Odysseus to get rid of the men who were chasing after his wife.
A、T
B、F
(4) Penelope fe1t excited when she saw her husband for the first time after he had returnedhome.
A、T
B、F
(5) Odysseus proved to Penelope that he was truly her husband by menti oning some secretsabout their bed.
A、T
B、F
2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelled
through profit centres which sell products transferred from production divisions that are operated as cost centres. The
profit centres are the primary value-adding part of the business, where commercial profit centre managers are
responsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return is
calculated after allowing for the sum of the agreed budgeted cost of production at production divisions, plus the cost
of marketing, selling and distribution costs and central services costs.
The Bettamould Division is part of TRG and manufactures moulded products that it transfers to profit centres at an
agreed cost per tonne. The agreed cost per tonne is set following discussion between management of the Bettamould
Division and senior management of TRG.
The following information relates to the agreed budget for the Bettamould Division for the year ending 30 June 2009:
(1) The budgeted output of moulded products to be transferred to profit centres is 100,000 tonnes. The budgeted
transfer cost has been agreed on a two-part basis as follows:
(i) A standard variable cost of $200 per tonne of moulded products;
(ii) A lump sum annual charge of $50,000,000 in respect of fixed costs, which is charged to profit centres, at
$500 per tonne of moulded products.
(2) Budgeted standard variable costs (as quoted in 1 above) have been set after incorporating each of the following:
(i) A provision in respect of processing losses amounting to 15% of material inputs. Materials are sourced on
a JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of losses
is necessary because the ageing of the machinery will lead to a reduction in the efficiency of output levels.
(ii) A provision in respect of machine idle time amounting to 5%. This is incorporated into variable machine
costs. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenance
undertaken by the machine operating teams as part of their job specification.
(3) Quality checks are carried out on a daily basis on 25% of throughput tonnes of moulded products.
(4) All employees and management have contracts based on fixed annual salary agreements. In addition, a bonus
of 5% of salary is payable as long as the budgeted output of 100,000 tonnes has been achieved;
(5) Additional information relating to the points in (2) above (but NOT included in the budget for the year ending
30 June 2009) is as follows:
(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annual
requirement at the Bettamould Division, from another division within TRG which has spare capacity.
(ii) There is evidence that a move to machine maintenance being outsourced from a specialist company could
help reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnes
of moulded products.
(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, although
current evidence shows that some competitor companies are able to achieve consistent acceptable quality
with a quality check level of only 10% of throughput on a daily basis.
The directors of TRG have decided to investigate claims relating to the use of budgeting within organisations which
have featured in recent literature. A summary of relevant points from the literature is contained in the following
statement:
‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as a
practice that causes management action which might lead to the following problems:
(a) Meeting only the lowest targets
(b) Using more resources than necessary
(c) Making the bonus – whatever it takes
(d) Competing against other divisions, business units and departments
(e) Ensuring that what is in the budget is spent
(f) Providing inaccurate forecasts
(g) Meeting the target, but not beating it
(h) Avoiding risks.’
Required:
(a) Explain the nature of any SIX of the eight problems listed above relating to the use of budgeting;
(12 marks)
A、Annual income
B、operation profit
C、return on sales
D、net profit
A . return on investment (ROI)
B . net present value (NPV)
C . discounted cash flow (DCF)
D . B and C
E . All of the above.
A.Individuals with tax payable of less than ￡1,000 for a tax year are not required to file a tax return
B.Individuals are only required to file a tax return for a tax year if they receive a notice to deliver from HM Revenue and Customs (HMRC)
C.All individuals who submit a tax return on time are able to have their tax payable calculated by HM Revenue and Customs (HMRC)
D.The tax return for an individual covers income tax, class 1, class 2 and class 4 national insurance contributions and capital gains tax liabilities
A.will return
B.would have
C.could return
