As our clients are in urgent need of the goods, we hope you can ship them ___ delay

A. OK, we will pass on the report to you as soon as we get it.

B. It’s not complicated. Just fill in a form. and sign it.

C. For our long-term clients, we only charge some direct fees.

udget，his clients trusted him completely and he made them feel secure. In exchange they paid him very well. We had a nice life then. At that time，my yoga studio(瑜伽馆)was just starting to make a profit，and I had recently decorated it. At last，I was in control of my working life and poured my heart and soul into making it succeed.

When we first met，I fell hard for Christopher right away. although I wouldn't call it love. I'd never been with a man who was prettier than I was，but after a while I got used to this. and it didn't bother me so much. I was recovering from a broken heart and needed something to help me move on. If it wasn't love，it was good enough，and when he asked me to marry him I jumped at the chance. knowing that it might be my last.

Things started out so well. I was working steadily and Christopher was patiently climbing up the ladder in his department. Then，without any warning，one gray winter afternoon in year five，he just upped and left his desk at the bank，handed in his resignation，and came home and told me he wanted to start an interior design business.

He has always loved mixing and matching，and has a real eye for color，texture，and shape，but the idea of turning a hobby into a business wasn't something we had ever discussed. I thought the stress of his job was becoming too much and perhaps he would take a few months off over the spring and summer to relax and get the idea out of his system. I didn't believe he could be serious. But once he had a few clients，he began to draw up plans，ordering catalogues and turning our empty workshop into a kind of makeshift studio with all of his sketches pinned to the wall. After spending a lot of time and money on all of this preparation，and really doing quite a nice job of it,he called each client in turn and apologized，saying he wouldn't be able to design their living spaces after all.

As a financial planner，Christopher______.

A．paid his clients very well

B．was trusted by his clients

C．was making his yoga studio profitable

D．could make his family's budget balanced

？Read the memo below from the CEO of your company.

MEMO

To: International Sales staff

From: CEO

Date: 30/10/04

Subject: 50th anniversary celebration

I think it would be a good idea to include some of our overseas clients on the guest list for the formal event we are planning as part of the company's 50th anniversary celebrations.

Could all International Sales staff write to their most important clients to invite them to the event.

？Write a letter to an overseas client, Mrs Johannson:

？inviting her to the event

？giving her the date of the event

？giving details of what will happen at the event

？explaining what overnight accommodation is available.

？Write 60-80 words on your Answer Sheet.

？Do not include any postal addresses.

udget，his clients trusted him completely and he made them feel secure. In exchange they paid him very well. We had a nice life then. At that time，my yoga studio(瑜伽馆)was just starting to make a profit，and I had recently decorated it. At last，I was in control of my working life and poured my heart and soul into making it succeed.

When we first met，I fell hard for Christopher right away. although I wouldn't call it love. I'd never been with a man who was prettier than I was，but after a while I got used to this. and it didn't bother me so much. I was recovering from a broken heart and needed something to help me move on. If it wasn't love，it was good enough，and when he asked me to marry him I jumped at the chance. knowing that it might be my last.

Things started out so well. I was working steadily and Christopher was patiently climbing up the ladder in his department. Then，without any warning，one gray winter afternoon in year five，he just upped and left his desk at the bank，handed in his resignation，and came home and told me he wanted to start an interior design business.

He has always loved mixing and matching，and has a real eye for color，texture，and shape，but the idea of turning a hobby into a business wasn't something we had ever discussed. I thought the stress of his job was becoming too much and perhaps he would take a few months off over the spring and summer to relax and get the idea out of his system. I didn't believe he could be serious. But once he had a few clients，he began to draw up plans，ordering catalogues and turning our empty workshop into a kind of makeshift studio with all of his sketches pinned to the wall. After spending a lot of time and money on all of this preparation，and really doing quite a nice job of it,he called each client in turn and apologized，saying he wouldn't be able to design their living spaces after all.

As a financial planner，Christopher______.

A．paid his clients very well

B．was trusted by his clients

C．was making his yoga studio profitable

D．could make his family's budget balanced

s.

1 The Health and Fitness Group (HFG), which is privately owned, operates three centres in the country of Mayland.

Each centre offers dietary plans and fitness programmes to clients under the supervision of dieticians and fitness

trainers. Residential accommodation is also available at each centre. The centres are located in the towns of Ayetown,

Beetown and Ceetown.

The following information is available:

(1) Summary financial data for HFG in respect of the year ended 31 May 2008.

(2) HFG defines Residual Income (RI) for each centre as operating profit minus a required rate of return of 12% of

the total assets of each centre.

(3) At present HFG does not allocate the long-term borrowings of the group to the three separate centres.

(4) Each centre faces similar risks.

(5) Tax is payable at a rate of 30%.

(6) The market value of the equity capital of HFG is $9 million. The cost of equity of HFG is 15%.

2

(7) The market value of the long-term borrowings of HFG is equal to the book value.

(8) The directors are concerned about the return on investment (ROI) generated by the Beetown centre and they are

considering using sensitivity analysis in order to show how a target ROI of 20% might be achieved.

(9) The marketing director stated at a recent board meeting that ‘The Group’s success depends on the quality of

service provided to our clients. In my opinion, we need only to concern ourselves with the number of complaints

received from clients during each period as this is the most important performance measure for our business.

The number of complaints received from clients is a perfect performance measure. As long as the number of

complaints received from clients is not increasing from period to period, then we can be confident about our

future prospects’.

Required:

(a) The directors of HFG have asked you, as management accountant, to prepare a report providing them with

explanations as to the following:

(i) Which of the three centres is the most ‘successful’？ Your report should include a commentary on return

on investment (ROI), residual income (RI), and economic value added (EVA) as measures of financial

performance. Detailed calculations regarding each of these three measures must be included as part of

your report;

Note: a maximum of seven marks is available for detailed calculations. (14 marks)

A.Result in

B.Result from

C.As a result of

D.With a resultin

Our clients urgently need the goods, and your slowness is causing a great deal（)inconv

enience for them.

I: Tell me about yourself.

A: I was born and raised in Beijing．I attended Peking University and received my bachelor degree in Economics．I have worked for 2 years as a financial consultant in Beijing for China Pacific Insurance Co．Ltd．I enjoy playing tennis in my free time and learning foreign languages.

I: What type of position are you looking for7

A: I am looking for a position in which I can utilize my experience.

I: Are you interested in a full-time or part-time position？

A: I am more interested in a full-time position．However, I would also consider a part-time position.

I: Can you tell me about your responsibilities at your last job？

A: I advised customers on financial matters．After I consulted the customer, I completed a customer inquiry form and catalogued the information in our database．I then collaborated with colleagues to prepare the best possible package for the client．The clients were then presented with a summarized report on their financial activities that I formulated on a quarterly basis.

I: What is your greatest strength？

A: I am an excellent communicator．People trust me and come to me for advice．One afternoon, my colleague was involved with a troublesome customer who felt he was not being served well．I made the customer a cup of coffee and invited both my colleague and the client to my desk where we solved the problem together.

I: What is your greatest weakness？

A: I tend to spend too much time making sure the customer is satisfied．However, I began setting time-limits for myself.

I: Why do you want to work for our company？

A: After following your firm's progress for the last 3 years, I am convinced that your company is becoming one of the market leaders and I would like to be a part of that team.

I: When can you begin？

A: Immediately.

A.however

B.whenever

C.wherever

D.whatever