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[单选题]
The term CIF should be followed by ___.
A.port of shipment
B.port of origin
C.port of destination
D.port of loading
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题目内容
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题目内容
（请给出正确答案）
A.port of shipment
B.port of origin
C.port of destination
D.port of loading
如果结果不匹配，请 联系老师 获取答案
更多“The term CIF should be followe…”相关的问题
You should assume that today’s date is 1 March 2014.
George, a software developer, was born on 11 June 1986. He has accepted a one-year contract to update software for Xpee plc.
(1) The contract will run from 6 April 2014 to 5 April 2015, with a fee of ￡40,000 payable for the entire year of the contract. A condition of the contract is that George will have to do the work personally and not be permitted to sub-contract the work to anyone else.
(2) George will work from home, but will have to attend weekly meetings at Xpee plc’s offices to receive instructions regarding the work to be performed during the following week.
(3) George will not incur any significant expenses in respect of the contract apart from the purchase of a new laptop computer for ￡3,600 on 6 April 2014. This laptop will be used 100% for business purposes.
(4) During the term of the contract, George will not be permitted to work for any other clients. He will therefore not have any other income during the tax year 2014–15.
(5) George’s tax liability for the tax year 2013–14 was collected through PAYE, so he will not be required to make any payments on account in respect of the tax year 2014–15.
George has several friends who are also software developers. He understands that his employment status is not clear cut but that his income tax liability for the tax year 2014–15 will be the same regardless of whether he is treated as employed or as self-employed. However, George appreciates that there are advantages to being classed as self-employed.
Required:
(a) List FOUR factors which are indicators of George being treated as an employee in relation to his contract with Xpee plc rather than as self-employed. Note: You should confine your answer to the information given in the question. (2 marks)
(b) Calculate George’s income tax liability and national insurance contributions for the tax year 2014–15 if he is treated as self-employed in respect of his contract with Xpee plc. (4 marks)
(c) If George is treated as being an employee of Xpee plc instead of self-employed:
(i) Explain why his income tax liability will be payable earlier. (2 marks)
(ii) Calculate the additional amount of national insurance contributions which he personally will suffer for the tax year 2014–15. (2 marks)
Production and sales from the new machine are expected to be 100,000 units per year. Each unit can be sold for $16 per unit and will incur variable costs of $11 per unit. Incremental fixed costs arising from the operation of the machine will be $160,000 per year.
Warden Co has an after-tax cost of capital of 11% which it uses as a discount rate in investment appraisal. The company pays profit tax one year in arrears at an annual rate of 30% per year. Capital allowances and inflation should be ignored.
Required:
(a) Calculate the net present value of investing in the new machine and advise whether the investment is financially acceptable. (7 marks)
(b) Calculate the internal rate of return of investing in the new machine and advise whether the investment is financially acceptable. (4 marks)
(c) (i) Explain briefly the meaning of the term ‘sensitivity analysis’ in the context of investment appraisal; (1 mark) (ii) Calculate the sensitivity of the investment in the new machine to a change in selling price and to a change in discount rate, and comment on your findings. (6 marks)
(d) Discuss the nature and causes of the problem of capital rationing in the context of investment appraisal, and explain how this problem can be overcome in reaching the optimal investment decision for a company. (7 marks)
Directions: There are 20 blanks in the following passage. For each blank there are four choices marked A), B), C) and D). You should choose the ONE that best fits into the passage.
Everyone ___71___ of the President of the US ___72___ the most powerful man in ___73___. But when the representatives of the 13 former British colonies ___74___ to draw up the constitution of the new country ___75___ 1788, ___76___ of them were not sure whether they ___77___ to have a President at all. There were even ___78___ who ___79___ a king, ___80___ their successful war against the British king, George III. The decision was in doubt ___81___ the last moment. One group wanted ___82___ for life, while ___83___ suggested that ___84___ not be a President, because a Committee would govern the country better; a third group ___85___ a President ___86___ term of office would last seven years but who could not stand for reelection, because they were afraid he would spend his time ___87___ votes at the next election. In the end they chose George Washington as President for four years and let him ___88___ for reelection because they trusted him. But they were ___89___ to make rules in case a future President ___90___ badly and these rules were used to get rid of President Nixon two hundreds years later.
71. A) use to think B) think C) thinks D) uses to think
72. A) to be B) being C) like D) as
73. A) western world B) the western world C) accident D) the accident
74. A) found B) met C) encountered D) put together
75. A) at B) by C) on D) in
76. A) a number B) a great deal C) a large amount D) the most
77. A) should B) would C) needed D) must
78. A) few B) a few C) little D) a little
79. A) had preferred B) would have preferred
C) should have preferred D) were preferring
80. A) although B) however C) nevertheless D) in spite of
81. A) until B) as far as C) so far as D) by
82. A) that the President was elected
B) that the President would be elected
C) to elect the President
D) to be elected the President
83. A) another B) other C) the other D) some other
84. A) it should B) it would C) there should D) there would
85. A) would have liked B) would rather C) would like D) would be liking
86. A) that's B) whose C) which D) of which
87. A) looking for B) to look for C) to look at D) looking at
88. A) stand B) to stand C) be standing D) that he stood
89. A) so careful B) too careful C) careful enough D) enough careful
90. A) would carry B) carried C) would behave D) behaved
Extracts from the recent financial statements of Bold Co are given below.
A factor has offered to manage the trade receivables of Bold Co in a servicing and factor-financing agreement. The factor expects to reduce the average trade receivables period of Bold Co from its current level to 35 days; to reduce bad debts from 0·9% of turnover to 0·6% of turnover; and to save Bold Co $40,000 per year in administration costs. The factor would also make an advance to Bold Co of 80% of the revised book value of trade receivables. The interest rate on the advance would be 2% higher than the 7% that Bold Co currently pays on its overdraft. The factor would charge a fee of 0·75% of turnover on a with-recourse basis, or a fee of 1·25% of turnover on a non-recourse basis. Assume that there are 365 working days in each year and that all sales and supplies are on credit.
Required:
(a) Explain the meaning of the term ‘cash operating cycle’ and discuss the relationship between the cash operating cycle and the level of investment in working capital. Your answer should include a discussion of relevant working capital policy and the nature of business operations. (7 marks)
(b) Calculate the cash operating cycle of Bold Co. (Ignore the factor’s offer in this part of the question). (4 marks)
(c) Calculate the value of the factor’s offer:
(i) on a with-recourse basis;
(ii) on a non-recourse basis. (7 marks)
(d) Comment on the financial acceptability of the factor’s offer and discuss the possible benefits to Bold Co of factoring its trade receivables. (7 marks)
1.The best title for the passage is ()
A.Benefits on Both Sides
B.Art of Negotiation
C.Skills of Communication
D.How to Be a Good Negotiator
2.Negotiators’ good rapport can make it easy for negotiators()
A.to make them fully understood
B.to make necessary concession
C.to create a positive environment
D.to increase negotiators’ status
3.If we understand that the some real benefits of a deal may come much later()
A.we will take a long term view in the negotiation
B.we will pay more attention to the benefits on both sides
C.we will try much harder to improve the agreement
D.we will try to change the relationship with the other party
4.Many poor negotiators may not make any concession for themselves in that ()
A.they are afraid of losing face
B.they have no clear objectives
C.they are not flexible
D.they are not skillful
5.Good negotiators are usually very persuasive and eloquent in order to()
A.work out ways to resolve problems
B.make sure that everything is understood
C.have better communication with their partners
D.avoid the breakdown of the negotiation
A.add
B.remove
C.heat
D.soften
A.climate
B.spell
C.term
D.vacation
Which of the following is not a mentioned as a way of giving definitions？（）.
A.Picture
B.Using analogy
C.Explaining the etymology of the word
D.term=category +distinguishing features
