请认真阅读下列邮件内容，并选择合适的邮件主旨。（） Dear valued customer, According to the coming Chinese New Year, I would like kindly to remind you that,the package would be delayed during this time. Owning to the New Year’ s holiday,the number of shipping package is greatly in

(b) The marketing director of CTC has suggested the introduction of a new toy ‘Nellie the Elephant’ for which the

following estimated information is available:

1. Sales volumes and selling prices per unit

Year ending, 31 May 2009 2010 2011

Sales units (000) 80 180 100

Selling price per unit ($) 50 50 50

2. Nellie will generate a contribution to sales ratio of 50% throughout the three year period.

3. Product specific fixed overheads during the year ending 31 May 2009 are estimated to be $1·6 million. It

is anticipated that these fixed overheads would decrease by 10% per annum during each of the years ending

31 May 2010 and 31 May 2011.

4. Capital investment amounting to $3·9 million would be required in June 2008. The investment would have

no residual value at 31 May 2011.

5. Additional working capital of $500,000 would be required in June 2008. A further $200,000 would be

required on 31 May 2009. These amounts would be recovered in full at the end of the three year period.

6. The cost of capital is expected to be 12% per annum.

Assume all cash flows (other than where stated) arise at the end of the year.

Required:

(i) Determine whether the new product is viable purely on financial grounds. (4 marks)

一You needn't do the work till after the New Year.

一__________

A. No，you needn't.

B. Oh, good!Thank you.

C. Happy New Year to you.

D. I like the work.

A: ( )? B: Yes, I'd like to. Thanks.

A. Would you like something

B. Would you like to come to the shop one day

C. Would you like coming to the shop one day

Passage Four

Every culture and every country in the world celebrates New Year, but not everyone does it the same way. The countries in North America and Europe welcome New Year on January the first. This practice began with the Romans in the Middle East, New Year is when spring begins. People in China and Vietnam celebrate it on the first day of the Spring Festival, which is the first day of their calendar based on the moon. Rosh Hashana, which is the Jewish (犹太人的) New Year, comes at the end of summer. The Hindus (印度教教徒 ) in India celebrate the first day of each season, so they have four New Years.

In all these cultures, there is a practice of making noise. People made noise in ancient times to drive away the evil spirits (妖精) from their homes. Today making noise is more of a custom than a religious rim

In the United States, many people stay up until midnight on New Year's Eve to watch the clock pass from one year to the next. Friends often gather together at a party on New Year's Eve, and when the new year comes, all ring bells, blow' whistles, sing songs, and kiss each other. A favorite Scottish song which everyone sings together is Auld Lang Sync. The words tell of old friends and good times.

In all cultures, New Year's Day is a time when people think of new beginnings. They want to make the coming year better than the last one. Many people in the United States make New Year resolutions. These are specific promises that they make to improve their behavior, change their habits, and become better people. There are many jokes about how a person keeps his or her New Year resolutions.

48. In ancient times, the practice of making noise was meant ______.

A. to keep the evil spirits away

B. to have fun

C. to celebrate the coming of the new year

D. to keep to a custom

--Happy new year! -- ____________.

A. Many thanks

B. The same to you

C. That’s Ok

D. That would be fine