问答题Discuss, and decide together:　　● What effects moving premises could have on staff?　　● How suppliers and customers might be affected by the relocation?

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问答题

Discuss, and decide together:　　● What effects moving premises could have on staff?　　● How suppliers and customers might be affected by the relocation?

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相似问题和答案

第1题：

If you had come earlier, you _______ him.

A、could meet

B、might have met

C、might meet

D、might as well meet

正确答案：B

第2题：

资料：Early Experiences
If you've communicated a positive initial impression and customers decide to explore your product, can they discover the features and functions that help get them up to speed? Does your interface provide clear, streamlined paths free of unnecessary instructions, distracting visual elements, or unneeded features or functionality? Finally, how well does your product help customers get the benefits they want, or even lead them to benefits they were unaware of?
Testing helps determine if customers find the terminology clear and jargon-free; whether the page and content is organized logically from their perspective; if processes-such as registration, checkout or upgrading-are efficient and easy to use; and if it's clear how to cancel a process or navigate to a specific function or location.
Maturity
Over time, discovering shortcuts and advanced functionality will help mature customers do their jobs more quickly. You'll want to test how these options are communicated and ensure that they address the needs of these customers without impacting the experience of other customers.
Unless you test with actual users, your product team won't get a true perspective about what your product is like to use by the people who matter most the users themselves. This may seem obvious, but in many organizations, approximate customers-such as salespeople-are sometimes used to review products. After all, they have a lot of customer contact. But salespeople don't have the same motivations or context as customers. At best, this approach is risky. When you test with real users, usability tests ensure that all product stakeholders get a realistic, honest view of your product's effectiveness.
If you have never watched a customer use your product, you might be in for a surprise. "Obvious" product assumptions may be challenged, or you might find that customers think differently about what value means to them. Whatever you discover, you'll unearth information to develop products that are more likely to be ones that your customers value.

What does approximate customers mean?

A.The nearest customers
B.The virtual customers
C.People that pretend to be customers
D.The VIPs

答案：C

解析：

本题问的是“approximate customers（近似客户）是什么意思”。 A选项“最近的客户”；B选项“虚拟客户”；C选项“冒充客户的人”；D选项“重要客户”。根据主题句可知，本来应该用真实的客户评审产品，但有时候却用近似的人假装客户做这项工作，所以应该选择不是客户的选项，故C选项正确。

第3题：

They could not decide what to do, () would they ask for help.

A.and

B.or

C.but

D.nor

参考答案：D

第4题：

A.To determine whether the product is user-friendly.
B.To see if the process is simple enough for users to understand.
C.To learn about users' perspective.
D.To cancel a process or navigate to a specific function or location.

答案：D

解析：

本题的问题是“测试有许多益处，下列哪一项不是益处之一？” A选项“确定产品是否方便客户使用”；B选项“查看流程是否足够简单，使客户理解”；C选项“了解客户的观点”；D选项“取消流程或导航到特定的功能或位置”。根据题目中关键词找到主题句，主题句中，A、B、C三个选项均有涉及，D选项测试不是为了取消流程或导航到特定的功能或位置，而是了解客户是否清楚如何操作，故选D。

第5题：

A.You should separate new and mature customers in testing your products.
B.Approximate customers are equally valuable as real users.
C.Salespeople have a lot of customer contact, so they have the same motivations as customers
D.Usability test aims to please the customers

答案：D

解析：

本题的问题是“以下哪一项是正确？” A选项“在测试产品时，应该将新老客户分开。”；根据主题句1，应该在不影响新客户体验的前提下满足老客户的需求，因此不是将新老客户分开对待。B选项“近似客户和真实的使用者有同样的价值”；C选项“销售人员有许多的客户联系，因此他们和客户有同样的动机。”；根据主题句2 ，销售人员和客户没有相同的动机，使用销售人员代替客户是有风险的，可以推断出近似客户和真实的使用者没有同样的价值。D选项“可用性测试的目的是让客户满意”。A、B、C三个选项都被排除了，D选项符合文意，故选D。

第6题：

We __the difficulty together, but why didn't you tell me?

A.should face
B.might face
C.could have faceD.
D.must have faceD.

答案：C

解析：

考查虚拟语气。题中句子是对过去的虚拟，表示本能做却没有做，故选C。

第7题：

A.You need to get rid of all unneeded features or functionality.
B.You need to tailor to the need to mature users.
C.Your own assumptions are relevant.
D.You need actual users to test your products.

答案：D

解析：

本题问的是“选段的主旨是什么？”。 A选项“你需要去掉所有不需要的特性或功能”；B选项“你需要迎合老顾客的需求”；C选项“你自己的设想意义重大”；D选项“你需要真实的使用者测试你的产品”。本文主要讲的是从客户的角度出发对产品进行测试，根据主题句可知，应该用真实的客户测试产品，才能获得真实有效的使用体验反馈。其它选项不能概括文章主旨。

第8题：

6 Discuss how developments in each of the following areas has affected the scope of the audit and the audit work

undertaken:

(a) fair value accounting; (6 marks)

正确答案：
6 DEVELOPMENTS
General comments
Tutorial note: The following comments, that could be made in respect of any of the three areas of development, will be given
credit only once.
■ Audit scope – the scope of a statutory audit should be as necessary to form. an audit opinion (i.e. unlimited).
■ Audit work undertaken – the nature, timing and extent of audit procedures should be as necessary to implement the overall
audit plan.
(a) Fair value accounting
■ Different definitions of fair value exist (among financial reporting frameworks or for different assets and liabilities within
a particular framework). For example, under IFRS it is ‘the amount for which an asset could be exchanged (or a liability
settled) between knowledgeable, willing parties in an arm’s length transaction’.
■ The term ‘fair value accounting’ is used to describe the measurement and disclosure of assets and/or liabilities at fair
value and the charging to profit and loss (or directly to equity) of any changes in fair value measurements.
■ Fair value accounting concerns measurements and disclosures but not initial recognition of assets and liabilities in
financial statements. It does not then, for example, affect the nature, timing and extent of audit procedures to confirm
the existence and completeness of rights and obligations.
■ Fair value may be determined with varying degrees of subjectivity. For example, there will be little (if any) subjectivity
for assets bought and sold in active and open markets that readily provide reliable information on the prices at which
exchange transactions occur. However, the valuation of assets with unique characteristics (or entity-specific assets) often
requires the projection and discounting of future cash flows.
■ The audit of estimates of fair values based on valuation models/techniques can be approached like other accounting
estimates (in accordance with ISA 540 ‘Audit of Accounting Estimates’). However, although the auditor should be able
to review and test the process used by management to develop the estimate, there may be:
? a much greater need for an independent estimate (and hence greater reliance on the work of experts in accordance
with ISA 620);
? no suitable subsequent events to confirm the estimate made (e.g. for assets that are held for use and not for
trading).
Tutorial note: Consider, for example, how the audit of ‘in-process research and development’ might compare with that
for an allowance for slow-moving inventory.
■ Different financial reporting frameworks require or permit a variety of fair value measures and disclosures in financial
statements. They also vary in the level of guidance provided (to preparers of the financial statements – and hence their
auditors). Under IFRS, certain fair values are based on management intent and ‘reasonable supportable assumptions’.
■ The audit of management intent potentially increases the auditor’s reliance on management representations. The auditor
must obtain such representations from the highest level of management and exercise an appropriate degree of
professional scepticism, being particularly alert to the implications of any conflicting evidence.
■ A significant development in international financial reporting is that it is no longer sufficient to report transactions and
past and future events that may only be possible. IAS 1 ‘Presentation of Financial Statements’ (Revised) requires that
key assumptions (and other key sources of estimation uncertainty) be disclosed. This requirement gives rise to yet
another area on which auditors may qualify their audit opinion, on grounds of disagreement, where such disclosure is
incorrect or inadequate.
■ Perhaps one of the most significant impacts of fair value accounting on audit work is that it necessarily increases it.
Consider for example, that even where the fair value of an asset is as easily vouched as original cost, fair value is
determined at least annually whereas historic cost is unchanged (and not re-vouched to original purchase
documentation).

第9题：

A.streamlined interface
B.free of redundant functionality
C.Benefit the customers
D.Satisfy all the need of the customers

答案：D

解析：

本题的问题是“以下哪一项没有作为需要关注的事项被提及？” A选项“流畅的界面”；B选项“没有多余的功能”；C选项“使客户受益”；D选项“满足顾客的所有需求”。根据题目中关键词找到主题句，主题句中，A、B、C三个选项均有涉及，D选项“满足所有的需求”的说法过于绝对，故选D。

第10题：

What are the effects of the World WarⅠ have on Britain ?

正确答案:The ~~ had great effects in Britain society. Britain lost over a million people. The war caused serious disruption of the economy and Britain became a debtor nation after the war London was replaced by New York as the world’s most important financial centers. The unemployment caused many strikes and hunger marches after the war. Traditional English value that stressed temperance and reservation was confronted with new challenges.

问答题Discuss, and decide together:　　● What effects moving premises could have on staff?　　● How suppliers and customers might be affected by the relocation?

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问答题Discuss, and decide together: ● What effects moving premises could have on staff? ● How suppliers and customers might be affected by the relocation?

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问答题Discuss, and decide together:　　● What effects moving premises could have on staff?　　● How suppliers and customers might be affected by the relocation?