中级bec剑桥商务英语阅读写作复习资料(编辑修改稿)内容摘要:
re chances of promotion. And it will be easier for him to find a job outside his pany if he is not satisfied with his present job. In addition, a person with a range of skills is more likely to work his way up to the top of the corporate ladder. Human Resources: how to provide effective support for new members of staff Training: The importance of a continuous programme of staff training within a pany Staff Management: how to achieve and maintain high motivation among a workforce Motivating Employees: Employees tend to be more satisfied with their jobs if they are provided (1) pensation that is aligned with their performance, (2) job security, (3) a flexible work schedule, and (4) employee involvement programs. Firms should offer job security, pensation that is tied to employee performance, more flexible work schedules, and more employee involvement programs. To the extent that job satisfaction can motivate employees to improve their performance, firms may be able to a higher production level by providing greater job satisfaction. Marketing Research Managers cannot always wait for information to arrive in bits and pieces from the marketing intelligence system. They often require formal studies of specific situations. For example, Toshiba wants to know how many and what kinds of people or panies will buy its new superfast laptop puter. Or Barat College in Lake Forest, Illinois, needs to know what percentage of its target market has heard of Barat, how they heard, what they know, and how they feel about Barat. In such situations, the marketing intelligence system will not provide the detailed information needed. Managers will need marketing research. We define marketing research as the systematic design, collection, analysis, and reporting of data and findings relevant to a specific marketing situation facing an anization. Every marketer needs research. Marketing researchers engage in a wide variety of activities, ranging from market potential and market share studies, to assessments of customer satisfaction and purchase behavior, to studies of pricing, distribution, and promotion activities. A pany can conduct marketing research in its own research department or have some or all of it done outside. Although most large panies have their own marketing research departments, they often use outside firms to do special research tasks or studies. A pany with no research department has to buy the services of research firms. Marketing: the importance of packaging products appropriately. In recent times, numerous factors have made packaging an important marketing tool. Increased petition and clutter on retail store shelves means that packages now must perform many sales tasksfrom attracting attention, to describing the product, to making the sale. Companies are realizing the power of good packaging to create instant consumer recognition of the pany or brand. For example, in an average supermarket, which stocks 15,000 to 17,000 items, the typical shopper passes by some 300 items per minute, and 53 percent of all purchases are made on impulse. In this highly petitive environment, the package may be the seller‟s last chance to influence buyers. It bees a fivesecond mercial. The Campbell Soup Company estimates that the average shopper sees its familiar red and white can 76 times a year, creating the equivalent of $26 million worth of advertising. 7. Health amp。 Safety Employee Safety: Firms ensure that the workplace is safe for employees by closely monitoring the production process. Some obvious safety precautions are to check machinery and equipment for proper working conditions, require safety glasses or any other equipment that one can prevent injury, and emphasize any special safety precautions in training seminars. Firms that create a safe working environment prevent injuries and improve the morale of their employees. Many firms, such as Allied Signal, now identify workplace safety as one of their main goals. Levi Strauss and Company imposes safety guidelines not only its . facilities but also on Asian factories where some of its clothes are made. Starbucks Coffee Company has developed a code of conduct in an attempt to improve the quality of life in coffeeproducing countries. 8. WHAT IS IMPORTANT WHEN… ? Selecting applicants for a job Working experience Personal qualities I choose topic Awhat is important when selecting applicants for a job. As to this topic, as far as I am concerned, there are 3 things to consider. First, I think working experience is very important when selecting applicants. Applicants who have already had the work experience in the relevant fields will learn the new job easier and quicker. And it will also save the pany a lot of training fees if the applicant has related experience. Second, we must consider the personal qualities of the applicants, such as personality and health. Companies tend to employ people whose character fits a special job. For example, consulting pany tends to employ applicant who is analytical and knowledgeable, but advertising agents like their employees to be energetic and creative. Third, I believe language is of great importance when selecting applicants. Nowadays, we do business with people from all over the world. Always we buy goods from Africa, and sell our electronic product to Europe。 a foreign language especially English is needed if the pany wants to expand to the world. Applicants who can speak one or more foreign languages will have a better chance to get the job. Sample 2 As we all know, the criteria used by HR professionals in screening and selecting applicants normally include such factors as working experience, personal qualities and municative skills. Firstly, we pay a lot of attention to working experience of th。中级bec剑桥商务英语阅读写作复习资料(编辑修改稿)
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)和第三人(或称相对人)。 代理人是替被代理人实施法律行为的人;被代理人是由代理人替自己实施法律行为并 承担法律后果的人;第三人是与代理人实施法律行为的人。 代理关系包括三种关系: ( 1)被代理人与代理人之间的代理权关系; ( 2)代理人与第三人之间的实施法律行为的关系; ( 3)被代理人与第三人之间的承受代理行为法律后果的关系。 【相关考点】票据行为作为一种法律行为,可以由代理人代理进行。
过程如表 6- 5所示。 表 6- 5 净现值的逐次测试 单位:元 年份 每年现金 净流量 第一次测算 8% 第二次测算 12% 第三次测算 10% 1 2 3 4 30000 40000 50000 35000 27780 34280 39700 25725 26790 31880 35600 22260 27270 33040 37550 23905 未来现金净流量现值合计 127485
但以其他理由或者根本就没有理由而不履行职务的情形。 ( 3)召开股东会会议,应当于会议召开 15日前通知 全体股东;但是,公司章程另有规定或者全体股东另有约定的除外。 股东会应当对所议事项的决定作成会议记录,出席会议的股东应当在会议记录上签名。 ( 1)股东会会议由股东按照出资比例行使表决权 ;但是,公司章程另有规定的除外。 股东会的议事方式和表决程序,除《公司法》有规定的外,由公司章程规定。
)未来现金流量现值为 28 832 000 元。 要求:完成 209 年 12 月 31日确认资产组和总部资产减值损失的会计处理。 【正确答案】本例中,涉及到了两个层次:摊入能够分摊的总部资产(研发中心)和构建包含不能分摊的总部资产(办公楼)的资产组组合,没有涉及到商誉。 因此,要分两个层次来计算减值。 第一层次的减值测试: ( 1)计算新资产组的减值损失,即确定新资产组的账面价值和可收回金额。
合并方以非现金资产作为合并对价的,应将该资产公允价值与账面价值的差额计入当期损益 C、所取得的长期股权投资应采用权益法进行后续计量 D、所取得的长期股权投资的初始投资成本为享有被合并方可辨认净资产公允价值份额 第 14 页 共 128 页 A公司所持有的下列股权投资中,通常应采用权益法核算的有 ()。 A、 A公司与 C 公司各持有 B公司 50%的股权,由 A公司与 C公司共同决定 B
乡 兴化乡 狮子林场 毛羽山林带 补偿类型与补偿标准 补偿类型 依据《甘肃省森林生态效益补偿基金管理实施细则(暂行)》的要求, 宕昌 县中央森林生态效益补偿基金实施补偿的重点公益林共划分为以下三个补偿类型: 国有林场(林业站 ) 补偿类型; 村集体林补偿类型; 林农个人补偿类型。 补偿标准 宕昌县二零零四年中央森林生态效益补偿基金实施方案 第 三 章 补偿范围、布局和规模 9