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A business owner had 23 full-time employees workin...

A business owner had 23 full-time employees working for her company, many of whom had been there for several years. The business owner noticed that some employees were gaining weight and seemed to move about more slowly than they had in previous years. In an effort to support her employees in improving and maintaining their health, she decided to buy any of them a bicycle if the worker would commit to riding the bicycle as a form of exercise at least 15 miles per week. She sent out a company memo informing her employees of this bonus and fun benefit and asked any workers who were committing to the 15 miles per week bicycling program to meet her at the locally-owned mountain bike shop that Sunday at about 1:00 p.m. One of her newest employees was glad to learn of the 15-miles-per-week bicycling for exercise program because he already biked to and from work daily, barring inclement weather. In fact, it was his example that had influenced and impressed the business owner to institute the new company bicycling program. The following Sunday, the new employee rode his 10-speed bike to the mountain bike shop, arriving at 12:55 p.m. He saw the business owner there and waved hello to her. However, since the business owner was busy talking with several other employees who were also in the shop, the new employee locked up his bicycle and strolled through the shopping center for a few minutes until the other employees had left the store. Once he returned to the mountain bike shop at 1:05 p.m., the new employee asked the business owner for his free bike. The business owner told him that he did not qualify for the free bicycle offer since he already owned a bike and rode it to work. The business owner further stated that since the employee had been late arriving at the bike shop, he did not meet the timing condition of the company offer. In a suit brought by the employee to recover the bonus mountain bike, which party is likely to prevail?

A、(A) The business owner, because there is substantial evidence that her offer did not induce the employee to commit to bicycling at least 15 miles per week for exercise.

B、(B) The business owner, because the employee failed to arrive at the store on time.

C、(C) The employee, under a quasi-contract theory.

D、(D) The employee, because his motives are irrelevant and he arrived at the mountain bike store to get a bike for the company’s exercise program.

提问人:网友cheleo 发布时间:2022-01-07
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ABC Co. Ltd. purchased a car for $12 000, making a down payment of $5 000 cash and signing
a $7 000 note payable due in 60 days. Which of the following is not correct?______.

A.Total assets increased by $12 000.

B.Total liabilities increased by $7 000.

C.From the viewpoint of a short-term creditor, this transaction makes the business less solvent.

D.This transaction had no immediate effect on the owner's equity in the business.

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第2题
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A.It was located in a park.

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D.Its potted plants were for lease only.

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第3题
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About a hundred or so years ago there was a hotel owner in Wales who was fed up with business being so bad. His hotel was stuck in the middle of nowhere and hardly anyone came to stay. Then, one day, he had an idea. A famous prince called Llewellyn had lived in the area during the Middle Ages and had been keen on dogs. This is hardly surprising as hunting was extremely popular at that time. So what he did was to make up the story of the brave and faithful Gelert and how he had been killed by his ungrateful master.

Of course, people would be far more likely to believe the story if there was something they could see. So one day, the hotel keeper went to the top of a high hill and built a sort of monument from the stones he found lying around, a friend of his, who was an accountant, helped him to construct it. The "tale" soon caught on and developed a life of its own. Afterwards, people came from far and wide to see the spot where the dog was buried. Needless to say, business became very good for the hotel owner.

Questions 26 to 29 are based on the passage you have just heard.

26. According to the tale, who killed the dog?

27. How did the owner of the hotel successfully improve his business?

28. To what purpose did the hotel owner build the stone monument?

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A.A hotel owner.

B.A famous accountant.

C.Its master.

D.The prince's son.

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第4题
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(34)

A.She worked in a clothing shop not far from home.

B.She did experiments not far from her home.

C.She stayed at home and designed clothes.

D.She became a partner of an old lady.

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第5题
Mr. Young ran his own business and worked very hard. His wife was afraid that he woul
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3)、Mrs. Young was afraid that her husband's vacation might be spoilt.

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4)、The secretary didn't explain in her letter what had happened to Mr.Young's business, because she didn't want to spoil Mr. Young's vacation.

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5)、You can learn from the story that Mr. Young had a stupid secretary.

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第6题
A company established in July 2008. Which of the f...

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第7题
听力原文:Interviewer: Well, today on Starting Out, we look at the sandwich industry in Bri
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Brian Fraser: Not at the start. I set up my first sandwich shop in Leeds in 1994. That went well. Unfortunately, though, just before the opening of my second shop, there was a fire in the empty building. So I had to start again and find new premises for it. It's doing as well as the first one now, though.

Interviewer: Why do you think you have been so successful?

Brian Fraser: There's a high demand for sandwiches made from fresh ingredients, especially when they're served in a relaxed and friendly place. Although people have a bit less time nowadays, they're still happy to pay more for something really good.

Interviewer: Of course some people take your sandwiches straight back to their desks. Is that a growing trend?

Brian Fraser: Quite the opposite! It used to be true, but now, because many offices ban smoking completely, we find a lot of people stay at our tables and chat over a cigarette after their sandwich. No one wants to stand outside smoking, especially in winter, and because we're near their offices, people often come in twice a day.

Interviewer: So how long is the average lunch break nowadays?

Brian Fraser: It's nowhere near an hour, of course. I'm told it's slightly more than 30 minutes, I can't remember the exact figure, but well under forty minutes.

Interviewer: Designer Sandwiches are the perfect choice, then.., if you're living in Leeds! Now Geraldine, how did you start your own business?

Geraldine Holmes: Well, it was by accident, really. I planned to train as a journalist, but I got an office job to earn some money first. There were no places to buy a cheap snack near where I worked. My colleagues used to complain about this. So I thought there's an excellent idea here and I made a start immediately.

Interviewer: And how did you finance the business when you started?

Geraldine Holmes: Well, you have to understand that I began in a very small way! So I really didn't need a loan from the. bank. I used to fill a basket with about forty sandwiches, sell them in local offices, and, when the basket was empty, make some more. The little money I'd saved bought the first ingredients, and after that, I always had cash coming in, so there was no need for my parents to help either. Interviewer: Very low risk! Was it difficult to develop the business though? Geraldine Holmes: Yes and no. I made a reasonable profit from the start, so I was able to afford to rent a small place. I sold my sandwiches there, but also continued to supply the many customers I already had. The problem was, I had to close the premises while I delivered to their various offices. Interviewer: So then you employed Jack Roberts, now your business partner, to help you? Geraldine Holmes: Employ, no! I couldn't afford wages. Jack had a very good job then, though he hated it. When I asked him to join the business, he seemed interested. Fortunately for me, he had two weeks off work at the time, so he agreed to take over the deliveries temporarily. Well, he enjoyed it so much, he decided to give up his proper job and take a risk with me.

Interviewer: And from then on, success was guaranteed! Geraldine Holmes, Brian Fraser, thank you for sharing your early careers with us.

?You will hear a discussion between a radio interviewer and the owners of two companies which sell sandwiches.

?For each question 23-30, mark one letter (A, B or C) for the correct answer.

?After you have listened once, replay the recording.

What problem did Brian have with his sandwich business?

A.His first shop was unpopular.

B.He had to close one of the shops.

C.His second shop didn't open on time.

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第8题
Withdrawals by the owner are a business expense
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第9题
How to Start a Small Business in the USPeople from other countries often take America as t

How to Start a Small Business in the US

People from other countries often take America as the "land of opportunity". Americans, too, believe that the country gives no end of chances to those who want to open their own businesses. Today, many Americans are still trying hard to become small business people, although only one out of two remains in operation after the first two years.

Many people start their small businesses for the wrong reasons. They want to get away from the paper work of their present jobs, or to exchange the responsibility of their present jobs for free life styles. But more, not less, paper work and responsibility come with ownership of a small business.

Thomas is the owner of the news magazine Mother Earth, which is now quite successful. He says that he had to work sixty hours without stopping when he was trying to bring out the first issue.

Thomas had waited for years after he came up with the idea for Mother Earth. During that time, he collected as much information as he could about his business. He borrowed books from the library, talked to successful people in the field, and began planning carefully the amount of money and the kinds and numbers of supplies he would need. When he finally opened with a capital of $ 1,500 ,he set up his office in the kitchen and his printing press in the garage. Owing to his devotion(投入)to business, his talent, and his skill in management, Mother Earth now has a circulation(发行量) of 300,000.

Not all small businesses are doing as fine as Mother Earth as 50% of the 450,000 that start in America every year fail. Still, 95% of businesses in the US can be called "small". Altogether these businesses amount to 40% of America's gross national product(国民生产总值).

According to the passage, which of the following is true of the small businesses in the U.S.?

A.All of them close down in the first two years.

B.Most of them fail within the first two years.

C.They all make big profits.

D.Only half of them continue to operate after the first two years.

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第10题
Assets removed from the business by the business owner for personal use are called ____________.
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