The goods you made according to the sample given are （)your favor.A、toB、withC、inD、of

A.for

B.at

C.on

D.in

ster record and a material type for which quantity and value are updated.The purchase order item has the account assignment category K (= cost center).After the posting, you check the accounting document.To which G/L accounts were the postings made？ There are 2 correct answers to this question.()

A.Price difference account

B.Consumption account

C.Stock account

D.GR/IR clearing account

r Free item is set.The material has a material master record and a material type for which the quantity and value are updated.The price control parameter has the value Standard price for the material.To which general ledger accounts are the postings made？ There are 2 correct answers to this question.()

A.Stock account

B.GR/IR clearing account

C.Consumption account

D.Price difference account

Dear Sirs,

Reference to your letter dated March 1,2008 and our letter dated March 15,2008,we confirm having sold you：

Description-green tea made in Fujian,China

Quantity-6 tons

Price-＄100 per kilo,CIF

Containers-double sacks,free

Port-Yangkou Port,Shanghai

Shipment-promptly

Payment-by an irrevocable bank credit usable against surrendering of the shipping documents in London(credit to be opened by airmail)

Insurance-marine insurance to be covered by us

Claim No claim can be entertained unless made within 10 days of arrival of goods at the port of destination.

Other Conditions-We agree to settlement of disputes by arbitration,

Yours sincerely,

ZhuKang

A.The quantity and value updates for postings with the movement type

B.The number range for material documents that are generated when postings are made with the movement type

C.The movement type short text and the reasons for movement

D.The account modification for transactions and events with active account grouping in the table of account keys

E.The indicator for automatic creation of storage location data in the material master record at the time of the first goods receipt

A: Shall we begin to discuss the terms of insurance right now？

B: OK.

A: We have a deal on CIF price．It means that the insurance should be borne by you, right？

B: Certainly．The premium should be paid by us．All our export goods sold on CIF terms arc insured with the PICC．They provide many kinds of coverages of marine insurance, such as F．P．A．, W．P．A．, A．R．and so on.

A: What kind of coverage will you arrange for our order then？

B: Usually we']] only insure W．P．A．for this kind.

A: We hope you can cover the Packing Breakage Risk for us.

B: We can do that for you．But additional premium should be on your account.

A．We will pay that．So, please insure the consignment against W．P．A．and Packing Breakage Risk for 150% of invoice value.

B: I am sorry, we only can insure goods for 110% of the invoice value．For 150% , the extra premium will be borne by you.

A: Then we made a deal that we will insure this consignment against W．P．A．and Packing Breakage Risk for 150% of invoice value．Is there anything else about the insurance clause？

B: I don't think so.

阅读材料，回答题。

Today anyone will accept money in exchange for goods and services.. People use money tobuy food, furniture, books, bicycles and hundreds of others they need or want. When they work,they usually get paid in money.

Most of the money today is made of metal or paper. But people used to use all kinds of things as money. One of the first kinds of money was shells.

Shells were not the only things used as money. In China, cloth and knives were used. In thePhilippine Islands, rice was used as money. In some parts of Africa, cattle were one of the earliestkinds of money. Other animals were used as money, too.

The f&39;irst metal coins were made in China. They were round and had a square hole in the cen-tre. People strung them together and carried them from place to place.

Different countries have used different metals and designs for their money. The first coins inEngland were made of tin. Sweden and Russia used copper to make their money. Later, othercountries began to make coins of gold and silver.

But even gold and silver were inconvenient if you had to buy something expensive. Again the &39;Chinese thought of a way to improve money. They began to use paper money. The first papermoney looked more like a note from one person to another than paper money used today.

Money has had an interesting history from the days of sh~ll money until today.

Which of the following can be cited as an example of the use of money in exchange for services？ 查看材料

A.To sell a bicycle for $ 20

B.To get some money for old books at a garage sale

C.To buy things you need or want

D.To get paid for your work

根据提供的信息和语言素材设计教学方案。用英文作答。

设计任务：请阅读下面学生信息和素材，设计一个20分钟的阅读教学活动，教案没有固

定格式。但要包括以下几点：

teaching objectives

teaching contents

key and difficult points

major steps and time allocation

activities and justifications

教学时间：20分钟

学生概况：某城镇普通初三年级第一学期学生，40人。多数学生已经达到《义务教育英语课程标准（2011年版）》三级水平。学生课堂参与积极性一般。

语言素材：

The Difficult Search for American Goods in the US

If you go to another country， what kinds of things would you buy？ Would you buy a camera inJapan， some beautiful clothes in France， or a watch in Switzerland？ No matter what you may buy，you might think those products were made in those countries. However. you could be wrong. KangJian is a 17-year-old student from Shanghai. Last year he went to visit his aunt and uncle in SanFrancisco. He found it interesting that so many products in the local shops were made in China. "Iwanted to buy a toy car for my cousin， but even though most of the toys had American brands， theywere made in China."

Toys are not the only things made in China."I wanted to buy a pair of basketball shoes，" heexplains."But I had to visit five or six stores before finding a pair made in American!" Herealized that American can hardly avoid buying products made in China."In fact，" he continues， "there were so many things made in Chinafootballs， handbags， pet food， mobile phones. EvenAmerican flags are made in China! " Kang Jian thinks it‘s great that China is so good at makingthese everyday things. However， he wishes that in the future China will also get better at makinghigh-technology products that people can buy in all parts of the world.

d to have the opposite effect, because they simply change the nature of work instead of eliminating it.

2 Machines have a certain novelty value, like toys for adults.

3 It is certainly less tiring to put clothes in a washing machine, but the time saved does not really amount to much: the machine has to be watched, the clothes have to be carefully sorted out first, stains removed by hand, buttons pushed and water changed, clothes taken out, aired and ironed.

4 It would be more liberating to pack it all off to a laundry and not necessarily more expensive, since no capital investment is required.

5 Similarly, if you really want to save time you do not make cakes with an electric mixer, you buy one in a shop.

6 If one compares the image of the woman in the women's magazine with the goods advertised by those periodicals, one realizes how useful a projected image can be commercially.

7 A careful balance has to be struck, if you show a labour-saving device, follow it up with a complicated recipe on the next page; on no account hint at the notion that a woman could get herself a job, but instead foster her sense of her own usefulness, emphasizing the creative aspect of her function as a housewife.

8 So we get cake mixes where the cook simply adds an egg herself, to produce "that lovely homebaked flavour the family love", and knitting patterns that can be made by hand, or worse still, on knitting machines, which became tremendously fashionable when they were first introduced.

9 Automatic cookers are advertised by pictures of pretty young mothers taking their children to the park, not by professional women presetting the dinner before leaving home for work.

According to the passage, many of the home electric goods which are supposed to liberate women______.

A．remove unpleasant aspects of housework.

B．save the housewife very little time.

C．save the housewife's time but not her money.

D．have absolutely no value for the housewife.

Hair Co manufactures three types of electrical goods for hair: curlers (C), straightening irons (S) and dryers (D.) The budgeted sales prices and volumes for the next year are as follows:

Each product is made using a different mix of the same materials and labour. Product S also uses new revolutionary technology for which the company obtained a ten-year patent two years ago. The budgeted sales volumes for all the products have been calculated by adding 10% to last year’s sales.

The standard cost card for each product is shown below.

Both skilled and unskilled labour costs are variable.

The general fixed overheads are expected to be $640,000 for the next year.

Required:

(a) Calculate the weighted average contribution to sales ratio for Hair Co.

Note: round all workings to 2 decimal places. (6 marks)

(b) Calculate the total break-even sales revenue for the next year for Hair Co.

Note: round all workings to 2 decimal places. (2 marks)

(c) Using the graph paper provided, draw a multi-product profit-volume (PV) chart showing clearly the profit/loss lines assuming:

(i) you are able to sell the products in order of the ones with the highest ranking contribution to sales ratios first; and

(ii) you sell the products in a constant mix.

Note: only one graph is required. (9 marks)

(d) Briefly comment on your findings in (c). (3 marks)