1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectioneryproducts, including cakes. GWCC sells its products to national supermarket chains. The company’s success duringrecent years is largely attributable

题目

1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery

products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during

recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within

national supermarket chains.

The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake

known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast

around the world. The cake is expected to have a minimum market life of one year although the marketing department

consider that this might extend to eighteen months.

The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben

cake:

(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that this

price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the

purchase price of each cake from GWCC.

(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.

Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.

(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes

on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in

batches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the first

three months’ production. The material cost of the next three months’ production is expected to be 95% of the

cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the

second three months’ production.

(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packaging

will amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product is

withdrawn from sale after twelve months.

(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will

apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with

labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the

first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.

(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to the

owners of the Mighty Ben copyright.

(7) Variable overheads are estimated at ￡3·50 per direct labour hour.

(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.

(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will be

required and this will be fully depreciated over twelve months.

(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and

18 months.

(11) Ignore taxation and the present value of cash flows.

Note: Learning curve formula:

y = axb

where y = average cost per batch

a = the cost of the initial batch

x = the total number of batches

b = learning index (= –0·415 for 75% learning rate)

Required:

(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the required

rate of return for GWCC over periods of twelve months and eighteen months. (20 marks)

相似考题

1.A company may () its products by mean of newspapers, magazines, television or even skywriting.A.protestB.salaryC.advertiseD.incompetent

2.(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potentiallimitations in its application. (8 marks)

3.This scenario summarises the development of a company called Rock Bottom through three phases, from its founding in 1965 to 2008 when it ceased trading.Phase 1 (1965–1988)In 1965 customers usually purchased branded electrical goods, largely produced by well-established domestic companies, from general stores that stocked a wide range of household products. However, in that year, a recent university graduate, Rick Hein, established his first shop specialising solely in the sale of electrical goods. In contrast to the general stores, Rick Hein’s shop predominantly sold imported Japanese products which were smaller, more reliable and more sophisticated than the products of domestic competitors. Rick Hein quickly established a chain of shops, staffed by young people who understood the capabilities of the products they were selling. He backed this up with national advertising in the press, an innovation at the time for such a specialist shop. He branded his shops as ‘Rock Bottom’, a name which specifically referred to his cheap prices, but also alluded to the growing importance ofrock music and its influence on product sales. In 1969, 80% of sales were of music centres, turntables, amplifiers and speakers, bought by the newly affluent young. Rock Bottom began increasingly to specialise in selling audio equipment.Hein also developed a high public profile. He dressed unconventionally and performed a number of outrageous stunts that publicised his company. He also encouraged the managers of his stores to be equally outrageous. He rewarded their individuality with high salaries, generous bonus schemes and autonomy. Many of the shops were extremely successful, making their managers (and some of their staff) relatively wealthy people.However, by 1980 the profitability of the Rock Bottom shops began to decline significantly. Direct competitors using a similar approach had emerged, including specialist sections in the large general stores that had initially failed to react to the challenge of Rock Bottom. The buying public now expected its electrical products to be cheap and reliable.Hein himself became less flamboyant and toned down his appearance and actions to satisfy the banks who were becoming an increasingly important source of the finance required to expand and support his chain of shops.Phase 2 (1989–2002)In 1988 Hein considered changing the Rock Bottom shops into a franchise, inviting managers to buy their own shops (which at this time were still profitable) and pursuing expansion though opening new shops with franchisees from outside the company. However, instead, he floated the company on the country’s stock exchange. He used some of the capital raised to expand the business. However, he also sold shares to help him throw the ‘party of a lifetime’ and to purchase expensive goods and gifts for his family. Hein became Chairman and Chief Executive Officer (CEO) of the newly quoted company, but over the next thirteen years his relationship with his board and shareholders became increasingly difficult. Gradually new financial controls and reporting systems were put in place. Most of the established managers left as controls became more centralised and formal. The company’s performance was solid but unspectacular. Hein complained that ‘business was not fun any more’. The company was legally required to publish directors’ salaries in its annual report and the generous salary package enjoyed by the Chairman and CEO increasingly became an issue and it dominated the 2002 Annual General Meeting (AGM). Hein was embarrassed by its publication and the discussion it led to in the national media. He felt that it was an infringement of his privacy andcivil liberties.Phase 3 (2003–2008)In 2003 Hein found the substantial private equity investment necessary to take Rock Bottom private again. He also used all of his personal fortune to help re-acquire the company from the shareholders. He celebrated ‘freeing Rock Bottom from its shackles’ by throwing a large celebration party. Celebrities were flown in from all over the world to attend. However, most of the new generation of store managers found Hein’s style. to be too loose and unfocused. He became rude and angry about their lack of entrepreneurial spirit. Furthermore, changes in products and how they were purchased meant that fewer people bought conventional audio products from specialist shops. The reliability of these products now meant that they were replaced relatively infrequently. Hein, belatedly, started to consider selling via an Internet site. Turnover and profitability plummeted. In 2007 Hein again considered franchising the company,but he realised that this was unlikely to be successful. In early 2008 the company ceased trading and Hein himself,now increasingly vilified and attacked by the press, filed for personal bankruptcy.Required:(a) Analyse the reasons for Rock Bottom’s success or failure in each of the three phases identified in thescenario. Evaluate how Rick Hein’s leadership style. contributed to the success or failure of each phase.(18 marks)(b) Rick Hein considered franchising the Rock Bottom brand at two points in its history – 1988 and 2007.Explain the key factors that would have made franchising Rock Bottom feasible in 1988, but would havemade it ‘unlikely to be successful’ in 2007. (7 marks)

4.(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve theestimated return on their investment of ￡1,900,000. (8 marks)

更多“1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectioneryproducts, including cakes. GWCC sells its products to national supermarket chains. The company’s success duringrecent years is largely attributable”相关问题

  • 第1题：

    If a company wants to see its products_____, it should do some world market report first.

    A、internationalize

    B、internationally

    C、international

    D、internationalization


    参考答案：D

  • 第2题：

    As a man with plenty of guts, he is the person who is expected to bring success to this company which is on the verge of bankruptcy.

    A、the great white hope

    B、the great red hope

    C、the great green hope

    D、the great black hope


    参考答案：A

  • 第3题：

    In a sense, a hotel sells to its guests tangible products instead of spiritual products.()


    正确答案：错

  • 第4题：

    According to analysts, Noruptech's success is due to the company’s reputation for
    ___delivering high-quality products on time.

    A. reliably
    B. reliant
    C. to rely
    D. reliable

    答案：D
    解析：

  • 第5题：

    共用题干
    Lifetime Employment in Japanese Companies
    In most large Japanese companies,there is a policy of lifetime employment.What this means is that when people leave school or university to join an enterprise,they can expect to remain with that organization until they retire.In effect,the employee gets job security for life,and can only be fired for serious mistakes in work.Even in times of business recession,he or she is free from the fear of being laid off.
    One result of this practice is that the Japanese worker identifies closely with his company and feels strong loyalty to it.By working hard for the company,he believes he is safeguarding his own future.It is not surprising that devotion to one's company is considered a great virtue in Japan.A man is often prepared to put his firm's interests before those of his immediate family.
    The job security guaranteed by this system influences the way employees approach their work.They tend to think in terms of what they can achieve throughout their career.This is because they are not judged on how they are performing during a short period of time.They can afford to take a longer perspective than their western counterparts.
    This marriage between the employee and the company-the consequence of lifetime employment-may explain why Japanese workers seem positively to love the products their company is producing and why they are willing to stay on after work,for little overtime pay,to participate in earnest discussions about the quality control of their products.

    The Japanese worker is fond of his company's product because of the close link between him and his company.
    A:Right
    B:Wrong
    C:Not mentioned

    答案：A
    解析：
    由第一段第三句“In effect , the employee gets job security for life , and can only be fired forserious mistakes in work.”可知，员工如果在工作中犯严重错误，就会被辞退，可见日本的终身雇佣制并非意味着员工可以在工作中犯严重错误。
    根据第二段第四句可知，日本员工时刻准备着把公司的利益放在他的直系亲属的利益的前面。由此可知，日本员工把公司利益看得比家庭利益重要。
    根据第二段第二句“By working hard for the company , he believes he is safeguarding hisown future.”可知，日本员工通过努力工作来保证他自己能够有个好未来。
    根据第三段第一、四句可知，终身雇佣制会影响员工的职业选择，与西方国家的员工相比，他们在选择职业方面的目光更长远。
    根据第四段可知，终身雇佣制使日本员工与公司关系亲密，这也使他们比较喜爱自己公司的产品。
    本篇文章只在第四段提到了日本公司的产品，指出日本员工比较喜爱他们公司的产品，并在结尾处讲到，尽管加班费不多，日本员工也常常加班讨论产品质量的控制，可没有提到他们的产品是否物美价廉。
    本篇文章主要介绍了日本的终身雇佣制以及终身雇佣制对员工的影响，而非对终身雇佣制的评价。

  • 第6题：

    共用题干
    Lifetime Employment in Japanese Companies
    In most large Japanese companies,there is a policy of lifetime employment.What this means is that when people leave school or university to join an enterprise,they can expect to remain with that organization until they retire.In effect,the employee gets job security for life,and can only be fired for serious mistakes in work.Even in times of business recession,he or she is free from the fear of being laid off.
    One result of this practice is that the Japanese worker identifies closely with his company and feels strong loyalty to it.By working hard for the company,he believes he is safeguarding his own future.It is not surprising that devotion to one's company is considered a great virtue in Japan.A man is often prepared to put his firm's interests before those of his immediate family.
    The job security guaranteed by this system influences the way employees approach their work.They tend to think in terms of what they can achieve throughout their career.This is because they are not judged on how they are performing during a short period of time.They can afford to take a longer perspective than their western counterparts.
    This marriage between the employee and the company-the consequence of lifetime employment-may explain why Japanese workers seem positively to love the products their company is producing and why they are willing to stay on after work,for little overtime pay,to participate in earnest discussions about the quality control of their products.

    All the Japanese company's products have high quality and lower price.
    A:Right
    B:Wrong
    C:Not mentioned

    答案：C
    解析：
    由第一段第三句“In effect , the employee gets job security for life , and can only be fired forserious mistakes in work.”可知，员工如果在工作中犯严重错误，就会被辞退，可见日本的终身雇佣制并非意味着员工可以在工作中犯严重错误。
    根据第二段第四句可知，日本员工时刻准备着把公司的利益放在他的直系亲属的利益的前面。由此可知，日本员工把公司利益看得比家庭利益重要。
    根据第二段第二句“By working hard for the company , he believes he is safeguarding hisown future.”可知，日本员工通过努力工作来保证他自己能够有个好未来。
    根据第三段第一、四句可知，终身雇佣制会影响员工的职业选择，与西方国家的员工相比，他们在选择职业方面的目光更长远。
    根据第四段可知，终身雇佣制使日本员工与公司关系亲密，这也使他们比较喜爱自己公司的产品。
    本篇文章只在第四段提到了日本公司的产品，指出日本员工比较喜爱他们公司的产品，并在结尾处讲到，尽管加班费不多，日本员工也常常加班讨论产品质量的控制，可没有提到他们的产品是否物美价廉。
    本篇文章主要介绍了日本的终身雇佣制以及终身雇佣制对员工的影响，而非对终身雇佣制的评价。

  • 第7题：

    资料：“Our cars are for people who want something different.”
    This has been the slogan for over 50 years of Suprema Cars, a manufacturer of an English sports car. The car is mostly handmade in the company's factory in northern England. Suprema Car produces approximately 500 cars a year. About 5 years ago, the company began to lose sales and market share, and in the last two years, it has made a loss.
    Recently, there have been problems with the labor force. The factory workers have demand higher wages and better working conditions. They are also unhappy because the management is insisting that they increase production, but the workers think this will have a bad effect on the quality of the cars.
    The company still has many loyal customers. People buy Suprema sports cars because they are handmade and have an image of quality and craftsmanship.

    Why do some customers still stick to Suprema Cars?

    A.Because its products are handmade and qualified.
    B.Because its name represents luxury.
    C.Because the company is famous.
    D.Because its products are cheap.

    答案：A
    解析：
    本题的问题是“为什么一些顾客仍然坚持选择Suprema汽车？”。选项A意为“因为它的产品是手工制作、质量过硬”；选项B意为“因为它的名字代表奢华”；选项C意为“因为公司很有名”；选项D意为“因为它的产品很便宜”。根据主题句可知，因为它的产品是手工制造而且质量精良，故选A。

  • 第8题：

    Company could reject the products back from its customers.


    正确答案:错误

  • 第9题：

    A customer has a large UNIX environment and has engaged a pSeries technical specialist to work on a solution with them.  Which of the following statements would best establish UNIX credibility with a knowledgeable customer？（）

    • A、The technical support specialist has completed a UNIX course at college.
    • B、The technical specialist has supported several similar projects and has earned an IBM AIX certification.
    • C、The technical support specialist’s company sells $3M of UNIX computer systems every year.
    • D、The technical support specialist has sold and installed at least a dozen Apple and iSeries systems with POWER processors.

    正确答案:B

  • 第10题：

    问答题
    The high performance innovators depended on different models and approaches to outperform their competitors. In many cases, the company’s success is attributed to a distinctive skill. Google, for example, is known for generating new ideas with blistering speed. Toyota excels at developing its products and processes far more efficiency and effectively than most other companies. And Apple is noted for its well-honed capabilities in project selection and customer understanding. The most successful companies exhibited strong capabilities across four key areas: ideation, project selection, product development, and commercialization.

    正确答案：
    创新回报高的公司比对手做得好,靠的是不同的模式和方法。在很多情况下,公司的成功归功于一项独门绝技。以谷歌公司为例:它是以极快的速度产生新的创意而闻名。丰田在开发其产品和生产过程方面的效率和效果远高于其他大多数的公司:苹果公司则以炉火纯青的选择项目和了解客户的能力为人称道。最成功的公司在四个关键领域展示出非凡本领,即构思能力、项目选择、产品开发和商品化。
    解析： 暂无解析

  • 第11题：

    问答题
    Passage 9Questions 1—7　　● Read these sentences and the advertisements for business agents.　　● Which agent does each sentence(1—7)describe?　　● For each sentence mark one letter(A, B, C or D).　　Example　　You can buy equipment for research from this company.　　Answer: A　　1. The company has exploration projects in Canada and Brazil.　　2. You can increase the value of your money with the help of this company.　　3. Its products are used in the construction of communication systems.　　4. The company’s asset is increasing rapidly.　　5. It is a very big company both in capital and people.　　6. This is a group combined by many companies all over the world.　　7. You want to make medicines for the treatment of animal diseases and go to it for help.　　A. Beckman Instruments　　Beckman’s business is focused on the chemistry of life. The company designs, manufactures, sells and services biological laboratory systems. A market leader, Beckman helps advance scientific discovery and enhance medical care in every corner of the globe.　　B. Bekaert　　Bekaert, manufacturer of steel wire and steel cord, is a multinational company, with the most extensive range of wire and related products. In 1993, consolidated and associated companies combined, achieved a turnover of BEF 79. 8 billion and employed 16, 538 people. 1993 consolidated profit was BEF 2, 232 million.　　C. Canarc Resource Corp.　　Canarc Resource Corp. is a growth—oriented, international gold exploration company with more than 20 gold exploration projects in North, Central and South America. Our corporate goal is maximize shareholder returns through extraordinary asset growth by finding and developing world class gold deposits.　　D. CCS Holding　　CCS Holding is a global financial services group dedicated to providing its clients with greater value. Building on the strengths of our group companies, we have been able to combine our worldwide capabilities to offer our clients a single source for all their major financial transactions. The greater value we provide is manifested in our collective breadth of experience, range of products and services, asset base and global scope.

    正确答案： 1.C  “公司在加拿大和巴西有开发性项目”。广告C的第一句话提Canarc Resource Corp.在北美洲,美洲中部和南美洲有20多个金矿开采项目(gold exploration projects)。加拿大位于北美洲,巴西位于南美洲,由此可以推断本题是对C项的描述。
    2.D  “在公司的帮助下你可以让你的金钱增值”。广告D的第一句话“CCS Holding is a global financial services group dedicated to providing its clients with greater value.”( CCS Holding是一个全球性的金融服务机构致力于为客户提供最大的价值),与此相符。
    3.B  “它的产品是用来建筑通信系统的”。广告B中提到了Bekaert是钢丝(steel wire)和钢丝帘线(steel cord)的制造商,钢丝和钢丝帘线是可以用于通讯设备中的,故选B。
    4.C  “公司的资产增长很快”。广告C的最后一句话提到的“extraordinary asset growth”与本题所表达的意思一致。
    5.B  “从资本和员工数量这两方面来看,它都是一个很大的公司”。对这四个广告分析可知,A、C、D都没有提到资本和员工数量,只有B提到了在1993年它的营业额是BEF 79. 8 billion,员工人数是16, 538。
    6.D  “这个团体由世界上很多的公司组成”。广告D中的第二句话讲出了这个公司的优势,即是“the strengths of our group companies”,这里的group company意为“集团公司”与题干表达的意思一致。
    7.A  “如果你想制造治疗动物疾病的药品,你可以向它寻求帮助”。在这些广告中,只有Beckman的业务集中在生命科学(chemistry of life),而且这个公司设计,制造,销售和服务生物实验室系统(biological laboratory systems),故本题是对选项A的描述。
    解析： 暂无解析

  • 第12题：

    单选题
    In the last few years, our company _____ a great deal of attention to building up company culture.
    A

    pays

    B

    would pay

    C

    is paying

    D

    has been paying


    正确答案： A
    解析：
    本题考查完成进行时的用法。句意：在过去几年中，我们公司一直都非常重视企业文化的建设。本句强调从过去某时开始一直持续进行的动作，并且还将持续下去，因此应用过去完成时。故D项为正确答案。

  • 第13题：

    Which term means “the profit that a company has obtained from selling its products or services in a particular period of time, in relation to its sales for the period”?

    A、Annual income

    B、operation profit

    C、return on sales

    D、net profit


    参考答案：C

  • 第14题：

    Directions: The following is an introduction of a company. After reading it, you should give brief answers to the five questions ( No.56 to No. 60) that follow. The answers （in not more than 3 words）should be written after the corresponding numbers on the Answer Sheet.

    Ditis Hong Kong Ltd is a manufacturer of security products and peripheral equipment, knowledge-based company. All of our managers has high technical education and fluently spoken English, Chinese, Japanese and Russian. We major in professional digital security products. Our products with advanced technology, stable performance, cost-effective, stylish design, excellent quality, has won the trust of customers and a wide range of popular.

     Being a professional manufacturer of security products, we value Innovation, Dedication and Superiority, and satisfy our customers by adding new designs and features to our products according to customers' needs.

      Our service & knowledge is second to none. We really appreciate your business and hope to deal with you again.

      We sincerely welcome customers to visit and give us your advice.

    41．What kind of company is Ditis Hong Kong Ltd?

        Ditis Hong Kong Ltd is a manufacturer of ________ and peripheral equipment, knowledge-based company.

    42. What’s the educational background of the managers in Ditis Hong Kong Ltd?

      All of our managers has ________________.

    43. What’s the major products of the company?

      They major in ______________ products. 

      44. How can the company satisfy its customers?

    It satisfies its customers by adding ____________ to our products according to customers' needs

      45. How about the service and knowledge of the company?

    Our service & knowledge is ___________.


    答案：41， security products；42，high technical education；43，security products；

    44，designs and features；45，second to none。

    解析：

    41，来自“Ditis Hong Kong Ltd is a manufacturer of security products and peripheral equipment, knowledge-based company. ”Ditis Hong Kong Ltd 是一家专业生产安全产品和外部设备产品的知识型公司。

    42，来自“All of our managers has high technical education and fluently spoken English, Chinese, Japanese and Russian. ”我们所有的经理都受过高等技术教育，英语、汉语、日语和俄语口语流利。

    43，来自“Being a professional manufacturer of security products”是一家专业的安全产品制造商。

    44，来自“by adding new designs and features to our products according to customers' needs.”根据客户的需要，为产品添加新的设计和特色。

    45，来自“Our service & knowledge is second to none. ”我们的服务和知识是首屈一指的。






  • 第15题：

    Good teamwork has played an important role in the company's success.

    A:place
    B:game
    C:effect
    D:part

    答案：D
    解析：
    良好的团队精神在公司的成功中扮演着重要角色。place“地方”，例如：a place to have a rest休息的地方。game“游戏”，例如：computer games电脑游戏。effect“影响”, 例如：Constant physical excercises have good effects on your health．经常锻炼对身体有益。part “部分”,"play a part in...”在……中起作用，最符合题意，例如：Music plays an important part in my life．音乐是我生活中重要的一部分。

  • 第16题：

    Atlantis Software Company ___ its clients complete satisfaction with all its products.

    A. requests
    B. admits
    C. agree
    D. guarantees

    答案：D
    解析：
    本题考查动词辨析。Guarantee sb. sth. 意为“向某人保证某事”，故D 项为正确答案。request“请求、需要”，admit“承认、准许”，agree“同意、认同”，均不符合题意，故排除。

  • 第17题：

    共用题干
    Lifetime Employment in Japanese Companies
    In most large Japanese companies,there is a policy of lifetime employment.What this means is that when people leave school or university to join an enterprise,they can expect to remain with that organization until they retire.In effect,the employee gets job security for life,and can only be fired for serious mistakes in work.Even in times of business recession,he or she is free from the fear of being laid off.
    One result of this practice is that the Japanese worker identifies closely with his company and feels strong loyalty to it.By working hard for the company,he believes he is safeguarding his own future.It is not surprising that devotion to one's company is considered a great virtue in Japan.A man is often prepared to put his firm's interests before those of his immediate family.
    The job security guaranteed by this system influences the way employees approach their work.They tend to think in terms of what they can achieve throughout their career.This is because they are not judged on how they are performing during a short period of time.They can afford to take a longer perspective than their western counterparts.
    This marriage between the employee and the company-the consequence of lifetime employment-may explain why Japanese workers seem positively to love the products their company is producing and why they are willing to stay on after work,for little overtime pay,to participate in earnest discussions about the quality control of their products.

    Family's and company's interests are equally important in Japanese company.
    A:Right
    B:Wrong
    C:Not mentioned

    答案：B
    解析：
    由第一段第三句“In effect , the employee gets job security for life , and can only be fired forserious mistakes in work.”可知，员工如果在工作中犯严重错误，就会被辞退，可见日本的终身雇佣制并非意味着员工可以在工作中犯严重错误。
    根据第二段第四句可知，日本员工时刻准备着把公司的利益放在他的直系亲属的利益的前面。由此可知，日本员工把公司利益看得比家庭利益重要。
    根据第二段第二句“By working hard for the company , he believes he is safeguarding hisown future.”可知，日本员工通过努力工作来保证他自己能够有个好未来。
    根据第三段第一、四句可知，终身雇佣制会影响员工的职业选择，与西方国家的员工相比，他们在选择职业方面的目光更长远。
    根据第四段可知，终身雇佣制使日本员工与公司关系亲密，这也使他们比较喜爱自己公司的产品。
    本篇文章只在第四段提到了日本公司的产品，指出日本员工比较喜爱他们公司的产品，并在结尾处讲到，尽管加班费不多，日本员工也常常加班讨论产品质量的控制，可没有提到他们的产品是否物美价廉。
    本篇文章主要介绍了日本的终身雇佣制以及终身雇佣制对员工的影响，而非对终身雇佣制的评价。

  • 第18题：

    资料：“Our cars are for people who want something different.”
    This has been the slogan for over 50 years of Suprema Cars, a manufacturer of an English sports car. The car is mostly handmade in the company's factory in northern England. Suprema Car produces approximately 500 cars a year. About 5 years ago, the company began to lose sales and market share, and in the last two years, it has made a loss.
    Recently, there have been problems with the labor force. The factory workers have demand higher wages and better working conditions. They are also unhappy because the management is insisting that they increase production, but the workers think this will have a bad effect on the quality of the cars.
    The company still has many loyal customers. People buy Suprema sports cars because they are handmade and have an image of quality and craftsmanship.

    Which of the following is NOT a problem that Suprema Cars is facing?

    A.Customers’ distrust of products.
    B.A financial loss.
    C.Unhappy workers.
    D.Loss on sales and market share.

    答案：A
    解析：
    本题的问题是“以下哪一项不是Suprema汽车面临的问题？”。选项A意为“客户对产品的不信任”；选项B意为“经济损失”；选项C意为“不快乐的工人”；选项D意为“失去销售和市场份额”。根据主题句可知，B、C、D选项均有提及，故选A。

  • 第19题：

    The company has purchased one hundred and fifty new servers. The server administrator needs to build and deploy them as quickly as possible. Which of the following is the FASTEST method of building and deploying each server？（）

    • A、Build each server from the OS manufacturer’s build disk.
    • B、Use an imaging system to manually deploy the build to the servers.
    • C、Build each server with the manufacturer’s build disk.
    • D、Give the company build disk to the server manufacturer.

    正确答案:D

  • 第20题：

    A customer currently buys HP ProLiant servers and EMC storage. The customer has encountered various problems getting certain servers to work with their storage.  Which of the following arguments can the Sales Specialist present to best position IBM？ （）

    • A、IBM’s ServerProven program is a reference that assures a customer of compatibility with specific third-party products.
    • B、IBM sells other vendors’ products and will test compatibility with the customer’s products. 
    • C、B IBM’s storage division regularly tests their products with other vendors’ server products.  
    • D、IBM’s server division regularly tests their products with other vendors’ storage products.

    正确答案:A

  • 第21题：

    单选题
    A customer has a large UNIX environment and has engaged a pSeries technical specialist to work on a solution with them.  Which of the following statements would best establish UNIX credibility with a knowledgeable customer？（）
    A

    The technical support specialist has completed a UNIX course at college.

    B

    The technical specialist has supported several similar projects and has earned an IBM AIX certification.

    C

    The technical support specialist’s company sells $3M of UNIX computer systems every year.

    D

    The technical support specialist has sold and installed at least a dozen Apple and iSeries systems with POWER processors.


    正确答案： C
    解析： 暂无解析

  • 第22题：

    单选题
    From the passage we can learn that MDC Company always _____.
    A

    keeps its promise

    B

    provides the same products

    C

    sells its products at a low price

    D

    delivers its products without delay


    正确答案： D
    解析：
    判断推理题。题目询问：“文章中说道，MDC公司一向怎样？”从文章的第三段第一句“We are proud because we know we are...”可知，MDC公司骄傲的原因是他们一向遵守诺言。keep one’s word意为“遵守诺言”，选项中的A项即“遵守诺言”的意思。而其他选项在文中均未涉及，正确答案选A。

  • 第23题：

    判断题
    Company could reject the products back from its customers.
    A

    对

    B

    错


    正确答案： 错
    解析： 暂无解析

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