Part of the cost of many articles is taken as tax by the government （） the community.
A.in place of
B.on account of
C. in terms of
D.on behalf of
A.How should this $2 million future cost be recognised in the financial statements().
B.Provision $2 million and $2 million capitalised as part of cost of mine
C.Provision $2 million and $2 million charged to operating costs
D.Accrual $200,000 per annum for next ten years
E.Should not be recognised as no cost has yet arisen
The decrease in world food prices was a result of ______.
A．a sharp fall in the purchasing power of the consumers
B．a sharp fall in the cost of food production
C．the overproduction of food in the food-importing countries
D．the overproduction on the part of the main food-exporting countries
A、the rising segment of its marginal cost curve, above average cost
B、the rising segment of its average cost curve
C、its entire average cost curve
D、that entire part of its total cost curve in which total cost rises or remains constant as output increases
E、none of the above
What is the main idea of the last paragraph？
A．Many people are still unable to afford the cost of physical exercises.
B．Nobody should take part in physical activity in order to be an athlete.
C．Moderate physical exercise is usually enough for ordinary people.
D．Old or sick people should only take part in physical exercises of the slowest type.
Use the neoclassical model of investment to explain the impact of each of the following on the rental price of capital, the cost of capital, and investment:
a．Anti-inflationary monetary policy raises the real interest rate.
b．An earthquake destroys part of the capital stock.
c．Immigration of foreign workers increases the size of the labor force.
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 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 increased 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 ______.
D．push the sale
The management of logistical (物流的) operation is about movement and storage of materials and finished products. Logistical operations start with the initial shipment of a material or component part from a supplier and are finished when a manufactured or processed product is delivered to a customer.
From the initial purchase of a material or component, the logistical process adds value by moving inventory (移动库存) when and where needed. If all goes well, a material gains value at each step of its transformation into finished inventory. In other words, an individual part has greater value after it is put into a machine. Likewise, the machine has greater value once it is delivered to a buyer.
To support manufacturing, work-in-process inventory must be moved to support final assembly. The cost of each component and its movement becomes part of the value-added process. The final or meaningful value that is added occurs only with final ownership transfer of products to customers when and where specified.
For a large manufacturer, logistical operations may consist of thousands of movements, which finally develop into the delivery of products to an industrial user, retailer, wholesaler, dealer, or other customer. For a large retailer, logistical operations may start with gaining products for resale and may finish with consumer pickup or delivery. For a hospital, logistics starts with purchasing and ends with full support of patient surgery and recovery. The significant point is that regardless of the size and type of enterprise, logistics is essential and requires continuous management attention. For better understanding it is useful to divide logistical operations into three areas: physical distribution, manufacturing support, and procurement(筹措、采购) .
Logistical operations are concerned with______.
A．transfer of materials and finished products
B．manufacturing of materials and finished products
C．inventory of materials and finished products
D．both A and C
Given a certain power of engine, and consequently a certain fuel consumption, there is a practical limit to the total weight of an aircraft that can be made to fly. Out of that weight as much as possible is wanted for fuel, radio navigational instruments, passenger seats, or freight room, and of course, the passengers or freight themselves. So the structure of the aircraft has to be as small and light as safety and efficiency will allow." The designer must calculate the normal load that each part will bear. This specialist is called the "stress man". He takes account of any unusual stress that may be put on the part as a precaution against errors in manufacture, accidental damage, etc.
The stress man's calculations go to the designer of the part, and he must make it as strong as the stress man says is necessary. One or two samples are always tested to prove that they are as strong as the designer intended. Each separate part is tested, then a whole assembly—for example, a complete wing, and finally the whole aeroplane. When a new type of aeroplane is being made, normally only one of the first three made will be flown. Two will be destroyed on the ground in structural tests. The third one will be tested in the air.
When a plane has passed all the tests it can get a government certificate of airworthiness, without which it is illegal to fly, except for test flying.
Making the working parts reliable is as difficult as making the structure strong enough. The flying controls, the electrical equipment, the fire precautions, etc. must not only be light in weight, but must work both at high altitudes where the temperature may be below freezing point and in the hot air of an airfield in the tropics.
To solve all these problems the aircraft industry has a large number of research workers, with elaborate laboratories and test houses, and new materials to give the best strength in relation to weight are constantly being tested.
The two main requirements of aircraft design are______.
A．speed and cost
B．reliability and passenger comfort
C．lightness and dependability
D．ability to stay up in the air and reliability
(79) 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 the advertisement. How ever, if large—scale advertisement leads to increased 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 in crease demand. When the market is shrinking, advertisement may prevent a bigger fall in sales than would occur without its support. (80) 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 ______.
D．push the sale