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你本来和刘老师约好星期一上午10在他的办公室见面讨论你的作业问题的。但是，由于某种原因你没按时赴约。请根据下面提纲写一封不得少于80字的道歉信。1、为未能赴约道歉; 2、说明原因;3、提出补救方案。
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更多“You are required to write a le…”相关的问题
A.are
B.is
C.be
D.will
A.to
B.besides
C.with
D.for
(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that
would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your
answer should consider each of these three variables in isolation. State any assumptions that you make.
(6 marks)
B.A purchasing info record
C.A confirmation control key
D.An account assignment category
5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely on
the use of traditional financial measures in order to assess the performance of GER since it commenced operations
in 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard to
the adoption of a balanced scorecard approach to performance measurement within GER.
Required:
(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption of
a balanced scorecard approach to performance measurement within GER. (8 marks)
1. A--Employee relations
B—Basic salary
C—Night shift
D—Attendance book
E—Human resources management
F—W0rk permit
G--Employment injury insurance
H--Housing fund
I—Annual salary
J—Year end bonus
K--Contract of service
L--Evaluation of employees
M—Sick leave
N—C0ffee break
O--Unemployment insurance
P--Minimum wage
Q—Quality management
Example: (L) 员工考核 - (E) 人力资源管理
①.()年薪 - ()最低工资
②.()服务合同 - ()员工关系
③.()工伤保险 - ()失业保险
④.()病假 - ()工作许可证
⑤.()住房基金 - ()基本工资
from larger competitors in their core food and drink markets. They are also finding it hard to respond to these
competitors moving into the sale of clothing and household goods. Supaserve has a reputation for friendly customer
care and is looking at the feasibility of introducing an online shopping service, from which customers can order goods
from the comfort of their home and have them delivered, for a small charge, to their home.
Chris recognises that the move to develop an online shopping service will require significant investment in new
technology and support systems. He hopes a significant proportion of existing and most importantly, new customers,
will be attracted to the new service.
Required:
(a) What bases for segmenting this new market would you recommend and what criteria will help determine
whether this segment is sufficiently attractive to commit to the necessary investment？ (10 marks)
her first job with a large supermarket chain. She knows there is a growing market for distinctive, quality cakes in the
bakery sections of the supermarket chains, as well as in supplying independent individual premium cake shops, and
also for catering wholesalers supplying restaurants and hotels.
Helen is very determined to set up her own business under the brand name of ‘Helen’s cakes’, and has bought some
equipment – industrial food mixers, ovens, cake moulds – and also rented a small industrial unit to make the cakes.
Helen has created three sets of recipes – one for the premium cake shop market, one for the supermarkets and one
for the catering wholesalers but is uncertain which market to enter first. Each channel of distribution offers a different
set of challenges. The premium cake shop market consists of a large number of independent cake shops spread
through the region, each looking for daily deliveries, a wide product range and low volumes. The supermarkets are
demanding good quality, competitive prices and early development of a product range under their own brand name.
The catering wholesalers require large volumes, medium quality and low prices.
Helen has learnt that you are a consultant specialising in start-up enterprises and is looking to you for advice.
Required:
(a) Acting as a consultant, prepare a short report for Helen advising her on the advantages and disadvantages
each channel offers and the implications for a successful start-up. (12 marks)
You were probably right if you thought that was caused by a lack of sleep.Dr.Home, a sleep researcher in England, studied 24 college students.One group got their normal eight hours of sleep.The other group didn’t get the smallest amount of sleep — they stayed awake all night.The next day, Dr.Home tested the students.He asked them questions that required creative and original thinking.One of the questions was “How many uses can a cardboard box be put to？”
The results？ The wide-awake students did well on the tests.The tired students did poorly.
Research has already shown that tired people can do okay on tests of routine thinking, like simple addition.But Dr.Home tested creative thinking only.
As part of his study, he offered an amount of money as a reward to the sleepy students if they did well.But even this encouragement wasn’t enough to help the students overcome their tiredness.They still did poorly.Dr.Home believes that the cerebral cortex — the part of the brain where thinking takes place — may get worn out during waking hours.Sleep may help to repair the brain overnight.Without any sleep, he emphasizes, “even if you concentrate harder, you cannot do better.”
This study gives people something to think about, especially people like hospital workers and airline pilots, who must stay awake all night and then make emergency decisions.
36.According to the passage, the confusion of your mind is possibly due to _____.
A.the lack of sleep
B.the difficult question
C.the requirement of your creative thinking
D.the requirement of your original thinking
37.Tired people can do everything EXCEPT_____.
A.doing simple addition
B.doing okay on tests of routine thinking
C.answering the creative question well
D.telling other people their names
38.The purpose for Dr.Home to offer a lot of money to the sleepy students is to _____.
A.help them repair their brains
B.stimulate their interests of the question
C.buy some medicine which can make them exciting
D.encourage them to do better
39.Who might be better instructed in their work after reading this passage？
A.Children.
B.Nurses.
C.Students.
D.Businessmen.
40.We can learn from the passage that _____.
A.a foolish man with good sleep may answer creative question well
B.a pilot should fly the aircraft after having good sleep
C.enough sleep is good for your emergency decisions
D.both B and C
years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained
through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer
people, were receiving less than satisfactory service from their current accountants. These accounting firms typically
had between five and ten partners and operated regionally and not nationally. Evidence of poor service included
limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify
opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for
the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.
David has deliberately kept the costs of the business down by employing three part-time accountants and relying on
his wife to run the office.
David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two
and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the
necessary funding, is to be launched in September 2006. David is to focus on the business development side of the
partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that
accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.
He is also convinced that there are real opportunities for the partnership to move into new areas such as providing
accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up
its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and
complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’
time.
David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow
and develop.
Required:
(a) Write a short report for David giving the key features that you consider to be important and that you would
expect to see in the business plan for the Gould and King partnership that David has to present to his bank.
(12 marks)
