[简答题]Busy Company is a retailer. Most of its sales are made on credit terms. The following information relates to the first 4 years. Year 1 Year 2 Year 3 Year 4 ＄ ＄ ＄ ＄ Trade Debtor as at 31 December 500,000 400,000 550,000 600,000 Bad debt written off for the year ended 31 December - 30,000 10,000 29,000 Busy Company decides to set aside a provision for bad debts equivalent to 5% of trade debtors as at year end. Required: (a)Show how the provision for bad debts would be disclosed in the balance sheet as at 31 January Year 1 to Year 4. (b)Calculate the bad debt expenses for the respective profit and loss account for each of the 4 years.

[简答题]Our company’s most valuable resources are its employees．In they ears ahead I would like to see our efforts doubled in on-the-job training．To achieve this goal I have asked Barbara Johnson to head a new department，Human Resources and Employee
Development，which will coordinate a company-wide effort．

[简答题]XYZ Co is a shareholding company. At its most recent general meeting of shareholders, the proceedings were disrupted by Hai, an angry shareholder, who fi ercely objected to the policy decisions taken by the board of management on the future strategy of the company. Several other shareholders supported Hai, and it quickly became clear that order could not be restored. Chien, the chairman of the meeting, quickly announced that the meeting would be abandoned immediately and reconvened in four days time. He stated that Hai would be excluded from the meeting, and a further item would be added to the agenda to give power to the board of management to exclude individuals from participating in future meetings if it was felt that they would be disruptive. Required: (a) Explain whether Chien acted lawfully in reconvening the meeting. (5 marks)

[单项选择]

How can a company improve its sales One of the keys to more effective selling is for a company to first decide on its "sales strategy." In other words, what is the role of the sales person Is the salesperson’s job narrative, suggestive, or consultative
The "narrative" sales strategy depends on the salesperson moving quickly into a standard sales presentation. His or her pitch highlights the benefits for the customer of a particular product or service. This approach is most effective for customers whose buying motives are basically the same and is also well suited to companies who have a large number of prospects (可能的主顾) on which to call.
The "suggestive" approach is tailored more for the individual customer. The salesperson must be in a position to offer alternative recommendations that meet a particular customer’s needs. One key aspect of the suggestive approach is the need for the salesperson to engage the buyer in some
A. the former highlights the benefits while the latter emphasize the function of the product
B. the former uses more prepared information, the latter has to get ready for unexpected information
C. the former involves no discussion while the latter involves discussion a lot
D. the former is effective in creating demand, the latter is effective in satisfying existing demand

[单项选择]In which product range are sales growing most quickly
[*]

[单项选择]The company （） a rise in salary for its sales managers, but nothing has happened yet.
A. is promised
B. has been promising
C. is promising
D. promised

[单项选择]The company will spend most money on
A. special new office furniture.
B. new technology.
C. recruiting a designer.

[简答题]Xinhua Garment Company wants to export its goals to a customer in Germany. Advise the company the two trade financing methods offered by banks.

[简答题]The ABC Railway Company has greatly improved its public hotline service. Simply dial 3929-3499 to get information about all the services of the company. The telephone information system is working to serve you 24 hours all year round. The customer service staff is also ready to provide you with the information you need. Their service hours are 7: 00 a. m to 9: 00 p. m., from Monday to Sunday.

[单项选择]Lifestyle Foods sells most of its breads under
A. supermarkets’ own labels.
B. Lifestyle Foods’ own name.
C. a different brand name.

[单项选择]
Most organisations have hierarchical or pyramidal structure, with one person or a group of people at the top, and an increasing number of people below them at each successive level. There is a clear line or chain of command running down the (21) All the people in the organisation know what decisions they are able to (22) , who their superior is.
Some people in an organisation have colleagues who help them: for example, there might be an Assistant to the Marketing Manager. This is known as a staff position: its holder has no line (23) , and is not integrated into the chain of command, unlike, for example, the Assistant Marketing Manager, who is number two in the marketing department.
Yet the activities of most companies are too complicated to be (24) in a single hierarchy. Shortly before the First World War, the French industrialist Henry Fayol organised his coal-mining business
A. probably
B. unlikely
C. surely
D. seemingly