题目内容
（请给出正确答案）
A、Dividing accounts receivable by net sales.
B、Dividing accounts receivable by net sales and multiplying by 365.
C、Dividing net sales by accounts receivable.
D、Dividing net sales by accounts receivable and multiplying by 365.
E、Multiplying net sales by accounts receivable and dividing by 365.
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An analyst gathers the following information about a company:
Cost of goods sold $18.4 million
Average inventory $2.5 million
Receivables turnover 24 times
Number of days of payables 25 days
Under U.S.GAAP, the company’s cash conversion cycle (in days) is closest to:
A.40.
B.59.
C.65.
A.accounts receivable turnover rate is approximately 4.4 times.
B.accounts receivable turnover rate is approximately 5 times.
C.average number of days to collect an account receivable is 48 days.
D.accounts receivable turnover rate is approximately 13.3 times.
A．Extinction has not been proven to erase the memory of fear conditioning in rats.
B．The extinction response requires a number of days to develop.
C．The subject's original fear response was not conditioned to a tone.
D．The infralimbic cortices carry the memory of fear extinction.
E．Rats that show the least fear demonstrate the greatest increase in infralimbic tone responses.
My first _________ of the magic he could bring to Valentine's Day came when I was six. For several days I had been cutting out valentines for my classmates. Each of us was to decorate a "mailbox" and put it on our desk for others to giv us cards. That box and its _________ ushered in a _________ of bittersweet memories of my entrance into a world of _________ contest markd by the number of cards received, the teasing about boyfriends/girlfriends and the _________care I gave to the card from the cutest boy in class.
A．The dogs will form. an uncontrollable pack.
B．The dogs will require training to learn to herd the geese.
C．The dogs will frighten away foxes that prey on old and sick geese.
D．It will be necessary to keep the dogs in quarantine for 30 days after importing them.
E．Some of the geese will move to the pond of another corporation in order to avoid being herded by the dogs.
听力原文： Banker's acceptances often arise in foreign trade. A business buying goods from abroad where it is not well known and does not have other credit arrangements will first obtain a letter of credit from its own bank. The letter will authorize the foreign seller to draw a draft on the company's bank. A draft, or bill of exchange, as it is sometimes called, is a debt instrument. It can be made payable on sight, that is, upon presentation, payable upon arrival of merchandise, or payable in a fixed number of days. A draft can be made payable in, say, 30 days after it is presented to the bank against which it is drawn. This draft can be discounted at the seller's bank so that the seller receives immediate payment.
24. What gives rise to the bankers' acceptance？
25.In how many days can a draft be made payable after it is presented to the bank against which it is drawn？
26.How can the seller receive immediate payment if the draft is made payable on a future date？
(24)
A．The money markets.
B．The banks.
C．The international trade.
D．The buying of goods in the markets.
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：F: Good afternoon, International Trade Center Exhibition Services. How can I help？
M: Oh, Hello. I'd like some information about the exhibiting at the International Automobile Show.
F: The Auto Show？ So what would you like to know？
M: First, can you give me an idea of how big the fair is？
F: Well, 121 companies had stands last year. That figure should be up to 140 -this time.
M: Sorry. How many？
F: 140.
M: What about visitor numbers？
F: Over the 2 days, we had 16,500 visitors. So with more stands, we'd hope for more people this time1.
M: And where did they typically come from？
F: About 57 percent were from overseas1 , America and Europe, Japan, Singapore, and South Korea. The remainders were local people.
M: That's interesting. Now, a few practical questions. We're thinking of taking a stand about 45 square meters, how much will that cost us3 ？
F: 400 dollars per square meter.
M: Sorry, can you give me the cost again？
F: Yes, it's 400 dollars. So if you're looking at 45 square meters, that would be, let me see, 18,000 dollars. But that's just the cost for a basic stand.
M: What does the price include？
F: You get a listing in the catalogue in both Chinese and English, some basic furniture, a desk and four chairs, and electricity and lighting2.
M: So anything else would be extra, like poster.
F: That's right.
Which of the statements about the auto show is INCORRECT？
A．The show will have more stands this year.
B．The show will have more visitors this year.
C．The number of overseas visitors will be the same this year.
D．The number of exhibition days will be the same this year.
听力原文：W: Hello !
M: Hello! May I speak to Mr. Jim, please？
W: He's not here at the moment. May I ask who's calling？
M: This is Zhang Hua speaking. I've just arrived in Los Angeles from China.
W: Oh ! Mr. Zhang. How nice ! This is Mrs. Jim. I've heard Jim mention your name but we didn't know you'd arrive so soon. How many days will you stay in Los Angeles？
M: About a week or so. And then I plan to go to San Francisco for a few days.
W: Oh! Is there a number where I can. reach you？
M: I'm staying at the Airport Holiday Hotel. The number there is 646-3100. My room number is 264.
W: When Jim comes back, I'll tell him that you're in town, and we must spend an evening together.
M: That'll be very nice.
W: When is it most convenient to call you？
M: Anytime between seven and ten p. m. would be fine.
W: OK ! We'll call you.
M: Then I'll be talking to you soon. Bye.
Who is speaking to Mrs. Jim？
A．A Japanese.
B．A German.
C．A Chinese.
The first kind of memory is sense memory. Everything you are sensing right now is stored here. Perhaps you feel the sun on your face or smell the aroma(香味) of food. Sense memories last only a few seconds, but they connect one moment to the next. They give your life a flow, even though they are quickly forgotten.
You keep a few items(条目) in working memory. These are memories you need for what you are doing. Suppose you look up a friend's telephone number in the phone book. You'll probably remember the number for a little while. But if you get distracted (分神), you might quickly forget it. A memory usually stays in your working memory for just a few days at most. Working memory has another limit, too. Only a small number of items fit into it at any given time.
Memories you want to keep for a long time go into your long-term memory. They can stay with you all your life. In long-term memory, you can store a huge number of items. Can you re member how to play your favorite game？ Do you recall your first birthday party？ If so, you are bringing up memories that are stored in your long-term memory. Sometimes, people have trouble finding a particular long-term memory. Have you ever struggled to remember a familiar name or fact？ When this happens, people sometimes say the information is "on the tip of the tongue. "
Which of the following best describes the sense memory？
A．It's your preference for certain food.
B．It's something you did a while ago.
C．It's a memory of the distant past.
D．It's an immediate memory.
听力原文：W: Good afternoon. This is Jane speaking. How can I help you？
M: Hi, I am calling in regards to a cell phone I bought from you a while back and from the warranty card it seems this is the right number to call. So anyways... I am afraid I'm going to have to complain about the reception signal on my hand phone. I can't seem to get incoming and outgoing calls and it always gives me a busy signal. Do you know what could be the problem？
W: Could you tell me how long this has been happening？ I ask that because it will likely tell me whether the problem is with your equipment or reception.
M: A couple of days ago. Initially I thought it could be the hand phone's problem but then I realized it was probably the receiver signal.
W: please give me your number and I will check whether there is any problem on the line.
M: 9988777.
W: Thank you. Please hold onto the line and I will get back to you in a minute.
M: Sure.
W: Sorry to keep you waiting Sir. I have checked your number and everything is fine. It could be due to our line upgrading and sometimes it could affect certain mobile numbers, Our apologies for your inconvenience.
M: How long do I have to wait before the signal returns to normal？
W: Well, another couple more days. I tell you what, I will give this feedback to our technician and if the problem still exists after two days, please give us a call and we will help you to solve it.
M: Oh but you bet I will phone if I don't get this fixed soon. It's not as if I can do without my cell phone for very long.
(20)
A．On the man's cell phone.
B．At a mobile office.
C．On the telephone at the man's home.
D．On the telephone on a hotline number.
The budget above is based on the following assumptions:
1 The restaurant is only open six days a week and there are four weeks in a month. The average number of orders each day is 50 and demand is evenly spread across all the days in the month.
2 The restaurant offers two meals: Meal A, which costs $35 per meal and Meal B, which costs $45 per meal. In addition to this, irrespective of which meal the customer orders, the average customer consumes four drinks each at $2·50 per drink. Therefore, the average spend per customer is either $45 or $55 including drinks, depending on the type of meal selected. The May budget is based on 50% of customers ordering Meal A and 50% of customers ordering Meal B.
3 Food costs represent 12·5% of revenue from food sales.
4 Drink costs represent 20% of revenue from drinks sales.
5 When the number of orders per day does not exceed 50, each member of hourly paid staff is required to work exactly six hours per day. For every incremental increase of five in the average number of orders per day, each member of staff has to work 0·5 hours of overtime for which they are paid at the increased rate of $12 per hour. You should assume that all costs for hourly paid staff are treated wholly as variable costs.
6 Energy costs are deemed to be related to the total number of hours worked by each of the hourly paid staff, and are absorbed at the rate of $2·94 per hour worked by each of the eight staff.
Required:
(a) Prepare a flexed budget for the month of May, assuming that the standard mix of customers remains the same as budgeted. (12 marks)
(b) After preparation of the flexed budget, you are informed that the following variances have arisen in relation to total food and drink sales:
(c) Noble’s owner told the restaurant manager to run a half-price drinks promotion at Noble for the month of May on all drinks. Actual results showed that customers ordered an average of six drinks each instead of the usual four but, because of the promotion, they only paid half of the usual cost for each drink. You have calculated the sales margin price variance for drink sales alone and found it to be a worrying $11,700 adverse. The restaurant manager is worried and concerned that this makes his performance for drink sales look very bad.
Required:
Briefly discuss TWO other variances that could be calculated for drinks sales or food sales in order to ensure that the assessment of the restaurant manager’s performance is fair. These should be variances that COULD be calculated from the information provided above although no further calculations are required here. (4 marks)
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