题目内容
（请给出正确答案）
A.Sorry, it's not clear
B.That sounds all right
C.Sorry, we didn't discuss about that
答案
B、That sounds all right
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更多“—Okay then, so to confirm: a 6…”相关的问题
Heat Co is now trying to ascertain the best pricing policy that they should adopt for the Energy Buster’s launch onto the market. Demand is very responsive to price changes and research has established that, for every $15 increase in price, demand would be expected to fall by 1,000 units. If the company set the price at $735, only 1,000 units would be demanded.
The costs of producing each air conditioning unit are as follows:
Note
The first air conditioning unit took 1·5 hours to make and labour cost $8 per hour. A 95% learning curve exists, in relation to production of the unit, although the learning curve is expected to finish after making 100 units. Heat Co’s management have said that any pricing decisions about the Energy Buster should be based on the time it takes to make the 100th unit of the product. You have been told that the learning co-efficient, b = –0·0740005.
All other costs are expected to remain the same up to the maximum demand levels.
Required:
(a) (i) Establish the demand function (equation) for air conditioning units; (3 marks)
(ii) Calculate the marginal cost for each air conditioning unit after adjusting the labour cost as required by the note above; (6 marks)
(iii) Equate marginal cost and marginal revenue in order to calculate the optimum price and quantity. (3 marks)
(b) Explain what is meant by a ‘penetration pricing’ strategy and a ‘market skimming’ strategy and discuss whether either strategy might be suitable for Heat Co when launching the Energy Buster. (8 marks)
A.煤尘、矽尘
B.N02、NO、CO、SO
C.噪声、振动
D.高温、热辐射
E.紫外线、红外线
Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable.
In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed.
You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses.
Required:
Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.
Net present value = 1,645,000 – 2,000,000 = ($355,000) so reject the project.
The following information was included with the draft investment appraisal:
1. The initial investment is $2 million
2. Selling price: $12/unit (current price terms), selling price infl ation is 5% per year
3. Variable cost: $7/unit (current price terms), variable cost infl ation is 4% per year
4. Fixed overhead costs: $500,000/year (current price terms), fi xed cost infl ation is 6% per year
5. $200,000/year of the fi xed costs are development costs that have already been incurred and are being recovered by an annual charge to the project
6. Investment fi nancing is by a $2 million loan at a fi xed interest rate of 10% per year
7. OKM Co can claim 25% reducing balance capital allowances on this investment and pays taxation one year in arrears at a rate of 30% per year
8. The scrap value of machinery at the end of the four-year project is $250,000
9. The real weighted average cost of capital of OKM Co is 7% per year
10. The general rate of infl ation is expected to be 4？7% per year
Required:
(a) Identify and comment on any errors in the investment appraisal prepared by the trainee accountant. (5 marks)
(b) Prepare a revised calculation of the net present value of the proposed investment project and comment on the project’s acceptability. (12 marks)
(c) Discuss the problems faced when undertaking investment appraisal in the following areas and comment on how these problems can be overcome:
(i) assets with replacement cycles of different lengths;
(ii) an investment project has several internal rates of return;
(iii) the business risk of an investment project is signifi cantly different from the business risk of current operations. (8 marks)
Allow yourself to dream, and think big big as the sky. The world’s greatest achievers are some of the best dreamers. Walt Disney, Amelia Earhart, Henry Ford, Susan B. Anthony, Andrew Carnegie, and hundreds more, all had dreams.
Then take the first step to make your dreams come true. Form. a goal and accomplish it. Create a new goal and accomplish it. Every time you set and achieve a goal, you’ll move one step closer toward building the future you want for yourself.
When you achieve a target you’ve set for yourself, it helps build your self-confidence and teaches you self-discipline. Each goal you achieve will boost your confidence and help you set bigger goals for your future. Soon, you’ll find yourself moving on a path to success.
Steps for reaching your dreams:
It can be as easy as starting a savings account at your credit union. Give yourself a goal. First, what do you want to save for？ It might be a new CD player, your first car, or college.
Next, where will your savings come from？ Will you use a portion of your allowance, or can you think of other ways to earn money？
It’s okay to set small goals at first. In fact, that may be wise so you begin to understand the rewards and personal satisfaction that come from achieving your goals.
You can keep your goals secret or share them with someone close to you who may help you stay on track.
Another important step is to write your goal on paper. Post your written goal (or a photo of it) in your room where you can see it regularly. This will remind you of what you are working toward.
Give yourself a pat on the back when you’ve achieved your goal and start thinking about your next personal challenge.
Before you know it, you’ll be living your dreams.
(1)What is the first step for reaching your dreams？
A、To start a savings account.
B、To give yourself a goal.
C、To save money for something you want.
D、All of the above.
(2)To make dreams come true, how many steps are mentioned in the passage？
A、Three.
B、Four.
C、Six.
D、Seven.
(3)Andrew Carnegie and Henry Ford are mentioned to show ___________.
A、they all had dreams
B、they are greatest achievers in the world
C、we should dream and think big
D、we are achievers if we are dreamers
(4)According to the passage, you praise and encourage yourself when you _________.
A、have formed a goal
B、have accomplished a goal
C、build your self-confidence
D、are planning a personal goal
(5)You’ll be living your dreams〃 means you’ll __________.
A、live in your dreams
B、be dreamers
C、reach your dreams
D、believe your dreams
