问答题A job involves working 40 hours per week, 50 weeks per year.

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问答题

A job involves working 40 hours per week, 50 weeks per year.

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第1题：

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

第2题：

Onwhatbasisareworldwidenodenamesassigned?()

A.per-serviceprofile

B.per-computenode

C.per-group

D.per-VHBA

参考答案：A

第3题：

(d) Calculate the ex dividend share price predicted by the dividend growth model and discuss the company’s

view that share price growth of at least 8% per year would result from expanding into the retail camera

market. Assume a cost of equity capital of 11% per year. (6 marks)

正确答案：
(d) The dividend growth model calculates the ex div share price from knowledge of the cost of equity capital, the expected growth
rate in dividends and the current dividend per share (or next year’s dividend per share). Using the formula given in the
formulae sheet, the dividend growth rate expected by the company of 8% per year and the decreased dividend of 7·5p per
share:
Share price = (7·5 x 1·08)/(0·11 – 0·08) = 270p or ￡2·70
This is the same as the share price prior to the announcement (￡2·70) and so if dividend growth of 8% per year is achieved,
the dividend growth model forecasts zero share price growth. The share price growth claim made by the company regarding
expansion into the retail camera market cannot therefore be substantiated.
In fact, a lower future share price of ￡2·49 was predicted by applying the current price-earnings ratio to the earnings per
share resulting from the proposed expansion. If this estimate is correct, a fall in share price of 7% can be expected.
The share price predicted by the dividend growth model of ￡2·70 would require an after-tax return on the proposed expansion
of 11·66%, which is more than the 9% predicted by the Board. The current return on shareholders’ funds is 7·5% (4·5/60),
but in 2005 it was 12·8% (7·3/57), so 11·66% may be achievable, but looks unlikely.
Since the market price fell from ￡2·70 to ￡2·45 following the announcement, it appears that the market does not believe
that the forecast dividend growth can be achieved.

第4题：

共用题干
第二篇

A Four-day Week

Fancy a three-day weekend一not just once in a while but week in week out? You may think your bosses would never agree to it,but the evidence suggests that employers,employees and the environment all benefit.
The four-day week comes in two flavors.One option is to switch from five 8-hour days to four 10-hour days,meaning overall hours and salaries stay the same.Two years age,the state of Utah moved all of its employees,apart from the emergency services,to working 4/10,as it has become known.The hope was that by shutting down buildings for an extra day each week,energy bills would be cut by up to a fifth.
The full results of this experiment won't be published until October,but an ongoing survey of 100 buildings suggests energy consumption has fallen by around 13 percent. The survey also found that 70 percent of employees prefer the 4/10 arrangement,and that people look fewer days off sick.
The second form of the four-day week is to work the same number of hours per day for four days only,with a 20 percent pay cut. With the recession hutting revenues , accountancy（会计工作） company KPMG announced in February that it was offering its 11,000 U.K. employees the option of a four-day week to avoid job losses.So far 85 percent of employees have applied to join the scheme, and 800 now do a four-day week.
Not everyone will like the idea of working longer days or taking a pay cut in exchange for a 3-day weekend,but it appears most do.According to Rex Facer at Brigham Young University in Provo,Utah,it was the crash of 1929 that led to the five-day week.During the next big financial crisis in the 1970s,there was much talk of moving to a four-day week,but for a variety of reasons that didn't pan out."Things are different now,"says Facer."I wouldn't be surprised if we could get 50 percent or more of the workforce working four-day weeks in the next few years."

It can be inferred from the passage that_______.
A:the majority of people dislike a pay cut for a 3-day weekend
B:the 5 -day week schedule resulted from the 1929 economic crisis
C:the 4-day week schedule was widespread in the 1970s
D:the 4-day week schedule was put forward by Rex Facer

答案：B

解析：

本题是细节考查题。题干是：扰他州进行四天工作制实验，其目的是什么？选A的依据是第二段最后一句："The hope was that by shutting down buildings for an extra day each week, energy bills would be cut by up to a fifth.”该州期望通过每周让办公大楼多关闭 1天的方式，削减高达1乃的能源费用。选项A的意思是降低能源的消耗，与原文相符。
本题是细节考查题。题干是：一个正在进行的调查显示_____。选C的依据是第三段第二句：."The survey also found that 70 percent of employees prefer the 4/10 arrangement, and that people look fewer days off sick.”这项调研还发现，70％的雇员更喜欢4天10'J、时工作制，而且雇员请病假的天数也减少了。选项C的意思是大部分员工赞同4天10小时工作制，与原文相符。
本题是细节考查题。题干是：我们对于四天工作制第二种版本的认识是什么？选B的依据是第四段第二句："With the recession hutting revenues, accountancy company KPMG announced in February that it was offering its 11,000 U .K.employees the option of a four-day week to avoid job losses.”毕马威会计师事务所（KPMG）在2月份宣布向其1.1万名英国员工提供4天工作制的选择，以避免裁员。选项B的意思是毕马威会计师事务所采用这一工作制是为了避免裁员，与原文相符。
本题是细节考查题。题干是：从短文中可以推理出什么？选B的依据是最后一段第二句："it was the crash of 1929 that led to the five-day week.”正是1929年的经济危机导致了五天工作制的诞生。选项B的意思是5天工作制是1929年经济危机的结果，与原文相符。
本题是细节推理题。题干是：费瑟说：“但现在情况不同了，”是想暗示什么？选C的依据是最后一段第一句："Not everyone will like the idea of working longer days or taking a pay cut in exchange for a 3-day weekend, but it appears most do.”不是每个人都喜欢通过延长每天工作时间或减少薪水来换得3天周末，但似乎大多数人还是喜欢的。most do及最后一句的wouldn't be surprise…均表明，与20世纪70年底啊的情况不同，现在实行4天工作制的可能性非常大。选项C的意思是4天工作制很有可能普及，与原文相符。

第5题：

请阅读短文，完成此题。
We've got it all wrong, says Carlos Slim, the Mexican telecoms tycoon and world's second-richest man: we should be working only three days a week. Attending a business conference inParaguay, Mr. Slim said it was time for a"radical overhaul" of people's working lives. Instead of being able to retire at 50 or 60, he says, we should work until we are older--but take more time off as we do so.
"People are going to have to work for more years, until they are 70 or 75, and just work three days a week--perhaps 11 hours a day," he told the conference, according to Paraguay.com newsagency. "With three work days a week, we would have more time to relax for quality of life. Havingfour days(off) would be very important to generate new entertainment activities and other ways ofbeing occupied." The 74-year-old self-made magnate believes that such a move would generate a healthier and more productive labour force, while tackling financial challenges linked to longevity.He is putting his money where his mouth is. In his Tehnex fixed-line phone company in Mexico,where workers on a collective labour contract who joined the company in their late teens areeligible to retire before they are 50, he has instituted a voluntary scheme allowing such workers tokeep working, on full pay, but they only need to work four days a week.
Mr. Slim stunned the Mexican business world this month with plans to break up his Am6ricaM6vil empire, selling about a fifth of its assets, in order to avoid regulatory sanctions. Hiscompanies dominate 80 per cent of the fixed-line and 70 per cent of the mobile markets inMexico--above a new 50 per cent threshold. The magnate is a keen strategist and philanthropist,who has often said what he likes to do best is to think. He has cultivated interests outside thecorporate world: his passion for Rodin sculpture and art collecting is evident in the Soumaya museum in Mexico City dedicated to his late wife.
Another of his deep-held beliefs is that education should be rethought. He told the conference in Paraguay that it should "not be boring, but should be fun" and should teach people "not to memorize but to reason; not to domesticate but to train". He also called for more vocationaltraining.
Mr. Slim, who is at the age of 74 already, meanwhile, appears to have no plans to retire.
"Look at who he respects: the (Mexican) banker Manuel Espinosa Yglesias was something of amentor, and he was still working in his late 80s," said Andrew Paxman, a British historian who iswriting a book about Mr. Slim.

The best title of the passage may be
查看材料

A．Carlos Slim Calls for a Three-day Working Week
B．People Favour a Three-day Working Week
C．Working Three Days a Week Is with Advantages
D．Working Three Days a Week Will Be Implemented

答案：A

解析：

本文主要讲述了墨西哥电信业大亨、全球第二大富豪卡洛斯·斯利姆(Carlos Slim)提倡一周只工作三天，接着阐述了这样工作的好处，以及他自己所做的努力。A项意为“卡洛斯·斯利姆提倡一周工作三天”，能够完整概括本文的主旨大意。B、C项太片面，D项文中未提到。

第6题：

传送速率单位“b/s”代表( ) 。

A.bytes per second

B.billion per second

C.baud per second

D.bits per second

参考答案：D

第7题：

The productivity of working shifts can be improved through a decrease of ______.

A.working hours

B.gangs

C.idle time

D.weight per set

正确答案：C

第8题：

23 The capital structure of a company at 30 June 2005 is as follows:

Ordinary share capital 100

Share premium account 40

Retained earnings 60

10% Loan notes 40

The company’s income statement for the year ended 30 June 2005 showed:

Operating profit 44

Loan note interest (4)

___

Profit for year 40

____

What is the company’s return on capital employed?

A 40/240 = 162/3 per cent

B 40/100 = 40 per cent

C 44/240 = 181/3 per cent

D 44/200 = 22 per cent

正确答案：C

第9题：

What does the survey indicate?

A Many poor Americans want large portions.
B Twenty percent Americans want smaller portions.
C Fifty seven percent Americans earn $150 ，000 per year.
D Twenty three percent Americans earn less than $25，000 per year.

答案：A

解析：

第10题：

An ongoing survey shows that_______.
A:employers benefit a lot from the four-day schedule
B:energy use has decreased by 13%in Utah
C:most employees approve of the 4/10 schedule
D:employees work much more efficiently

答案：C

解析：

问答题A job involves working 40 hours per week, 50 weeks per year.

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