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[单选题]

5-31 a. Examine sales transactions for unusually large amounts and compare total monthly sales with those in prior years.

A.Phase I

B.Phase II

C.Phase III

D.Phase IV

提问人:网友huhuajian 发布时间:2022-01-07
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第1题
5-30 (g) Examine sales invoices for the last five sales transactions recorded in the sales journal in 2019 and examine shipping documents to determine they are recorded in the correct period.
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第2题
According to United Nations Convention on International Sales of Goods, Article 38 - The buyer must examine the goods, or cause them to be examined.
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第3题
5-30 (a) Examine a sample of electronic sales invoices to determine whether each order has been shipped, as evidenced by shipping document number.
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第4题
Such an agreement on agency would not only ______ our sales promotion, but would also ______ unneces

A.A.facilitate, eliminate

B.B.eliminate, facilitate

C.C.assist, examine

D.D.examine, assist

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第5题
Which of the following test of controls is useful to test the completeness objective for cash receipts?

A、Compare shipping documents with sales records.

B、Observe endorsement of incoming checks.

C、Examine evidence that the receivable master file is reconciled to the general ledger.

D、Observe if the client reconciles the bank account.

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第6题
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All the goods on show are sold at 20%~50%discount from March 11 to March 20.

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第7题
?Read the article below about sales promotion, and the questions.?Choose the correct word

?Read the article below about sales promotion, and the questions.

?Choose the correct word or phrase to fill each gap from A, B, C, or D.

?For each question 21—30, mark one letter (A, B, C, or D) on your Answer Sheet.

Sales Promotion

Promotion is any activity that encourages the purchase of a good or service. Managers must determine how much they are going to (21) promotion and what tools they will use. The promotional mix, or plan, utilizes personal selling, advertising, and sales promotion to deliver the message. Public relations and all types of (22) that attract customer attention to the product also become part of the mix.

Promotion is most important in the product's introduction and maturity stages. In introduction, the market is unaware of the product and therefore uninterested; promotion must overcome (23) and generate interest. In the maturity stage, competition is stiff, and the promotion must show how a product is different or (24) . Promotional mix policies are affected by promotional program objectives, implementation strategies, (25) of program effectiveness, and the promotional budget.

The key (26) of promotion are to provide information, stimulate demand, highlight values and stabilize sales. Promotion must (27) the market about what is available, the characteristics of the product or service, and how to use it. Increasing demand for a product is probably the most typical objective of promotion. Promotion tries to get consumers to (28) look for, examine, try, and purchase the product. Status-oriented advertising to highlight values makes sure customers are aware of what the company considers to be a real value.

Another goal of promotion is to stabilize sales by (29) the status quo that is, the current sales level of the product. During periods of slack or decreasing sales, contests, prizes, vacations and other incentives are sometimes (30) to customers to maintain sales goals. A stable sales pattern allows the firm to run smoothly by maintaining a consistent level of production and storage.

(21)

A.deal with

B.spend in

C.benefit from

D.invest in

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第8题
Because markets are often unpredictable, successful marketing is rather like hitting a mov
ing target. Consumer tastes vary depending on fashions and trends, causing the demand for products to fluctuate with alarming frequency. It is because of this uncertainty that we need to analyse and know as much as we can about customers and markets, and also about our own businesses.

Not all marketplace opportunities are real opportunities for every business. Only those which a business can successfully exploit -- those which match its capabilities -- come into this category. The process of analysing marketing opportunities therefore begins with an internal analysis of a business itself -- a process which must include not only the specifically market-related aspects of its operations, such as sales and advertising, but also other aspects, such as financial resources, work-related aspects of its operations, such as sales and advertising, but also other aspects, such as financial resources, work-force skills, technology and so on. A useful framework for undertaking this internal analysis is to divide these aspects into four areas: customers, sales, marketing activities and other factors. We must determine who the business’s customers are, how many there are and what their requirements are. We must then estimate how many products the business can be expected to sell in order to determine what product development will be required. Product development includes market re- search, which is vital to ensure that the business’s products are right for the market, and to enable the business to set pricing and discount policies which will maximise sales. Finally, we must examine how all of these factors relate to other aspects of the business that may affect sales levels, such as management and work-force skills and corporate goals.

Having carefully analysed these internal factors, it is time to look at the outside world. An external analysis also needs to examine carefully a wide range of areas -- such as legal/political factors; economic factors; cultural/social factors; technology; institutions and competition. There may be restrictions on the production or sale of particular products: for example, the age restrictions that exist in many countries on the sale of alcohol; and tobacco will obviously influence the size of the market for these products. Rising or falling interest rates affect people's disposable income, and may alter demand and therefore market size. Development of the society and its population, and how people’s requirements will be affected, must also be considered. New technologies may affect both people’s expectations and other products that are likely to become available. Consequently it may be expected that traditional, social and economic institutions will alter over time, so that people may no longer buy, sell and distribute products in traditional ways through wholesalers and retail outlets; instead they will order products from home using the latest computer and cable television technology. And lastly, we must consider any potential competition from other businesses at home or overseas which produce similar products, and whether or not our business would be able to remain profitable even with this competition.

Identifying the competition is in many respects the most important aspect of an external market analysis and, to be useful, it must be as objective as possible. Many marketers greatly overestimate or underestimate the competition that their business will face from other businesses, especially if they look at the competition from their own standpoint rather than seeing it through the eyes of their customers. In other words, many people identify competitors by looking at apparently similar products, how they are made and what features they have, rather than at the benefits these products have for users and at ways of meeting market needs. With personal computers, for instance, this approach

A.require no advertising

B.require few resources

C.match their capabilities

D.exploit new technology

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第9题
The business of advertising is to invent methods of addressing massive audiences in an eff
ective way. The language used in an ad should be easily accessible and immediately 【26】______ . No advertising agency wants to put 【27】______ an ad that is neither clear nor convincing. But these agencies disagree when it 【28】______ to the most effective methods of doing so. 【29】______ the years, advertising firms have developed a variety of distinctive styles 【30】______ on their understanding of the different kinds of audiences they want to 【31】______ . No two agencies would handle the same product 【33】______ . For the advertisers, advertising is 【32】______ more than a sophisticated sales pitch, an attractive verbal and 【34】______ device to serve manufacturers. In 【35】______ , ads often 【36】______ their products, and in the 【37】______ of early ads for products that are no longer available, we cannot help 【38】______ consider the advertisement independently of our responses 【39】______ those products. Therefore, some people suggest we should examine ads apart 【40】______ their announced subjects. However, it does not mean that we should 【41】______ the products completely; instead, we should try to see the product only 【42】______ it is talked about and portrayed in the full 【43】______ of the ad. Of course, it is not necessary to have tried a particular 【44】______ to be able to 【45】______ the technique section and design used in its advertisement.

【26】

A.comprehensible

B.persuasive

C.attractive

D.competitive

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第10题
Because markets are often unpredictable, successful marketing is rather like hitting a mov
ing target. Consumer tastes vary depending on fashions and trends, causing the demand for products to fluctuate with alarming frequency. It is because of this uncertainty that we need to analyse and know as much as we can about customers and markets, and also about our own businesses.

Not all marketplace opportunities are real opportunities for every business. Only those which a business can successfully exploit -- those which match its capabilities -- come into this category. The process of analysing marketing opportunities therefore begins with an internal analysis of a business itself- a process which must include not only the specifically market-related aspects of its operations, such as sales and advertising, but also other aspects, such as financial resources, work-related aspects of its operations, such as sales and advertising, but also other aspects, such as financial resources, work-force skills, technology and so on. A useful framework for undertaking this internal analysis is to divide these aspects into four areas: customers, sales, marketing activities and other factors. We must determine who the business's customers are, how many there are and what their requirements are. We must then estimate how many products the business can be expected to sell in order to determine what product development will be required. Product development includes market research, which is vital to ensure that the business's products are fight for the market, and to enable file business to set pricing and discount policies which will maximise sales. Finally, we must examine how all of these factors relate to other aspects of the business that may affect sales levels, such as management and work-force skills and corporate goals.

Having carefully analysed these internal factors, it is time to look at the outside world. An external analysis also needs to examine carefully a wide range of areas -- such as legal/political factors; economic factors; cultural/social factors; technology; institutions and competition. There may be restrictions on the production or sale of particular products: for example, the age restrictions that exist in many countries on the sale of alcohol; and tobacco will obviously influence the size of the market for these products. Rising or falling interest rates affect people's disposable income, and may alter demand and therefore market size. Development of the society and its population, and how people's requirements will be affected, must also be considered. New technologies may affect both people's expectations and other products that are likely to become available. Consequently it may be expected that traditional, social and economic institutions will alter over time, so that people may no longer buy, sell and distribute products in traditional ways through wholesalers and retail outlets; instead they will order products from home using the latest computer and cable television technology. And lastly,' we must consider any potential competition from other businesses at home or overseas which produce similar products, and whether or not our business would be able to remain profitable even with thhis competition.

Identifying the competition is in many respects the most important aspect of an external market analysis and, to be useful, it must be as objective as possible. Many marketers greatly overestimate or underestimate the competition that their business will face from other businesses, especially if they look at the competition from their own standpoint rather than seeing it through the eyes of their customers. In other words, many people identify competitors by looking at apparently similar products, how they are made and what features they have, rather than at the benefits these products have for users and at ways of meeting market needs. With personal computers, for instance, this approach w

A.require no advertising

B.require few resources

C.match their capabilities

D.exploit new technology

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