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Список вопросов базы знанийАнглийский язык. Бизнес курс.Вопрос id:1699604 Correspond the left and right parts Левая часть | Правая часть | Mr. Rosenbaum will be responsible for initiating new leads with the ASI distributor network and for re-establishing existing | contacts with distributors with whom he has had a previous business relationship | We are projecting the division | run the imprinting department while a second person will be hired to handle both shipping and receiving | A full time production person will | of this department into two positions at approximately the fourteenth month of business | Mr. Greenbaum will then shift his duties to marketing & sourcing and a new employee will take over the customer | service department and its related duties |
Вопрос id:1699605 Correspond the left and right parts Левая часть | Правая часть | In the US and most other countries, the corporate form of organisation is the most important in terms of dollar value of assets owned, although | run the imprinting department while a second person will be hired to handle both shipping and receiving | A full time production person will | of this department into two positions at approximately the fourteenth month of business | We are projecting the division | the eleventh month of business | We are projecting the need for this additional labor burden at approximately | many more firms are organised as partnerships or single proprietorships. Legally, a corporation is regarded as a separate entity, while partnerships are considered as extensions of their owners. |
Вопрос id:1699606 Correspond the left and right parts Левая часть | Правая часть | A full time production person will | it is received as dividends by holders of the firm’s securities, via personal income tax | In the US and most other countries, the corporate form of organisation is the most important in terms of dollar value of assets owned, although | 1 above – the top line shows the marginal rate, the bottom line shows the average tax rate | The result is shown in Chart | many more firms are organised as partnerships or single proprietorships. Legally, a corporation is regarded as a separate entity, while partnerships are considered as extensions of their owners. | Income earned through proprietorships and partnerships is taxed primarily through the personal tax levied on their owners. Income earned by a corporation may be taxed twice - once when it is earned via corporate income tax and again when | run the imprinting department while a second person will be hired to handle both shipping and receiving |
Вопрос id:1699607 Correspond the left and right parts Левая часть | Правая часть | Overall such corporations pay taxes equal to virtually the largest | the higher marginal rate | The marginal rate is more relevant for most decisions. For example, | marginal rate (46 per cent) | As the figure shows, the larger a corporation’s taxable income, the closer its average tax rate comes to | a corporation buys a computer for $ 1 million, it is entitled to eventually charge off this cost as a deductible expense when computing taxable income | The most dramatic instance of this difficulty concerns depreciation of assets. If | if a corporation were considering an investment that would increase its income from $65,000 to $70,000 each year, the increase in income would be (1 - 0.3) X $5,000 |
Вопрос id:1699608 Correspond the left and right parts Левая часть | Правая часть | The marginal rate is more relevant for most decisions. For example, | the higher marginal rate | Automobiles and research equipment are considered three-year property, most business equipment is considered five-year property, buildings are usually considered | if a corporation were considering an investment that would increase its income from $65,000 to $70,000 each year, the increase in income would be (1 - 0.3) X $5,000 | For tax purposes, corporate income is defined as revenue | minus expenses. The problems arise in measuring these two elements | As the figure shows, the larger a corporation’s taxable income, the closer its average tax rate comes to | fifteen-year property |
Вопрос id:1699609 Correspond the left and right parts Левая часть | Правая часть | Another vexing problem associated | fifteen-year property | Automobiles and research equipment are considered three-year property, most business equipment is considered five-year property, buildings are usually considered | a mixture of the two | As the figure shows, the larger a corporation’s taxable income, the closer its average tax rate comes to | with the measurement of corporate income concerns the cost of inventory sold during the year. This arises when prices are changing fairly rapidly and a company holds inventory for long periods | The question concerns the relevant cost of the 110 boats that were sold and of the 90 that remain. The firm may have sold all the ‘old’ boats first, or all the ‘new’ boats, or | the higher marginal rate |
Вопрос id:1699610 Correspond the left and right parts Левая часть | Правая часть | The question concerns the relevant cost of the 110 boats that were sold and of the 90 that remain. The firm may have sold all the ‘old’ boats first, or all the ‘new’ boats, or | facts of the situation | An accountant may assume any of the above combinations without regard to the actual | fifteen-year property | Automobiles and research equipment are considered three-year property, most business equipment is considered five-year property, buildings are usually considered | a mixture of the two | However, before 1970 many | companies used the FIFO method, suggesting that in times of moderate inflation many managers were willing to sacrifice some real benefits to improve the appearance of their company’s financial statements |
Вопрос id:1699611 Correspond the left and right parts Левая часть | Правая часть | If a plan has been expressed in financial terms, we speak of a budget. Budgeting is the changing of operational plans (for example, for purchasing, production, research, or sales) into | a mixture of the two | The master budget is prepared from, and consolidates, budgets for separate sub-units of an organization (sales, production, distribution and finance) to give a single budget | financial results | The question concerns the relevant cost of the 110 boats that were sold and of the 90 that remain. The firm may have sold all the ‘old’ boats first, or all the ‘new’ boats, or | companies used the FIFO method, suggesting that in times of moderate inflation many managers were willing to sacrifice some real benefits to improve the appearance of their company’s financial statements | However, before 1970 many | for the whole organization |
Вопрос id:1699612 Correspond the left and right parts Левая часть | Правая часть | The master budget is prepared from, and consolidates, budgets for separate sub-units of an organization (sales, production, distribution and finance) to give a single budget | to light, the management can readjust its policy | A budget fulfils various functions: it is both a tool and a compass for management. By periodically comparing the budget plan with the actual results (‘feedback’) company processes | companies used the FIFO method, suggesting that in times of moderate inflation many managers were willing to sacrifice some real benefits to improve the appearance of their company’s financial statements | The master budget is the keystone which demonstrates the overall position of the company if the plans are executed. If, on the basis of this projection, undesirable positions come | for the whole organization | However, before 1970 many | can be controlled |
Вопрос id:1699613 Correspond the left and right parts Левая часть | Правая часть | Control requires a set of goals (the budget) | is an important means of co-ordination | The budgeting stages formally determine the internal cohesion and necessary harmonizing of company activities which may be functionally divided between various departments. In this sense, a budget | authorization. The staff member responsible for a section of the budget (‘un budget, c’est un monsieur’) is authorized to make expenditures to the extent given in the budget without the further consent of higher management | A budget is also a means of | and feedback as to how well those goals are being met. Budgeting obliges the management to contemplate the future |
Вопрос id:1699614 Correspond the left and right parts Левая часть | Правая часть | The master budget is prepared from, and consolidates, budgets for separate sub-units of an organization (sales, production, distribution and finance) to give a single budget | management is freed to direct its attention to the future. Intervention in the actual course of business is then only necessary if there are (significant) deviations in the actual results as compared to the plan | Such a budget might be given to the head of the Production Department if he or she is not in a position to influence the prices of the materials | can be controlled | Thus, certain authority is delegated, and | to be purchased | A budget fulfils various functions: it is both a tool and a compass for management. By periodically comparing the budget plan with the actual results (‘feedback’) company processes | for the whole organization |
Вопрос id:1699615 Correspond the left and right parts Левая часть | Правая часть | At some levels and in some situations, wage levels are partially controllable by the personnel management. The most senior management is responsible for ‘the bottom line’, that is, they are accountable | constraint on firms’ global ambitions | A recent survey of EU companies | for the end-result, be it profit or loss | Businesses are beginning to recognise that they do not have enough high-quality people for their international activities. They often have problems releasing experienced people from existing operations in order to resource | and lead new international ventures | Indeed, there are signs that a shortage of internationally-skilled people may be an important | reported that the proportion of managers with international experience ranges from about 1% in some UK companies to 80% in one Swiss company. In many firms, only 5-10% of managers are likely to have international experience |
Вопрос id:1699616 Correspond the left and right parts Левая часть | Правая часть | When a company answers “yes” to | the last question, considerable resources and effort must be spent in preparing managers for international assignments | Businesses are beginning to recognise that they do not have enough high-quality people for their international activities. They often have problems releasing experienced people from existing operations in order to resource | reported that the proportion of managers with international experience ranges from about 1% in some UK companies to 80% in one Swiss company. In many firms, only 5-10% of managers are likely to have international experience | A recent survey of EU companies | and lead new international ventures | To developthe international company’s management | resource is a demanding exercise. Should there be an elite group of managers given international experience as part of their grooming for top jobs. |
Вопрос id:1699617 Correspond the left and right parts Левая часть | Правая часть | A good rule of thumb | resource is a demanding exercise. Should there be an elite group of managers given international experience as part of their grooming for top jobs. | When a company answers “yes” to | is to include in a budget only those elements which are controllable by the employee or manager concerned (controllability principle) | To developthe international company’s management | to cover risks on the futures market | The senior financial manager of a company may be held responsible for costs arising from changes in the general level of interest rates, to the extent that his or her strategic choices are to borrow long or short, to make a share issue, or | the last question, considerable resources and effort must be spent in preparing managers for international assignments |
Вопрос id:1699618 Correspond the left and right parts Левая часть | Правая часть | The senior financial manager of a company may be held responsible for costs arising from changes in the general level of interest rates, to the extent that his or her strategic choices are to borrow long or short, to make a share issue, or | a trend for large companies to think globally: producing goods or delivering services and selling them, all over the world | In other words, the manager should think “world” and not see work responsibilities and needs soley from the perspective of his or her own national background. An international manager must become quickly involved in | the last question, considerable resources and effort must be spent in preparing managers for international assignments | Since the 1980s there has been | matters affecting several countries | When a company answers “yes” to | to cover risks on the futures market |
Вопрос id:1699619 Correspond the left and right parts Левая часть | Правая часть | I have made preliminary enquiries with a number of firms, which I contacted while following a marketing | we can find a small office to rent | My fiancee will help me with administration, book-keeping and telephone enquiries. Her parents have offered us the use of a room in their house as an office, until | course at Cardiff Polytechnic | Their response | was very favourable | Our folks shall drive the truck myself and also employ | part-time drivers |
Вопрос id:1699620 Correspond the left and right parts Левая часть | Правая часть | I have made preliminary enquiries with a number of firms, which I contacted while following a marketing | repayments during the first six months | This assumes a bank loan of Ј15,000 over five years at an annual percentage rate of 18.5t, with interest-only | course at Cardiff Polytechnic | Their response | was very favourable | To finance this venture, I have Ј10,000 capital. My start-up costs will total Ј25,000. I am therefore | seeking a bank loan of Ј15,000 |
Вопрос id:1699621 Correspond the left and right parts Левая часть | Правая часть | I shall undertake deliveries for chilled food distributors, offering them a service on which they know they can rely at short notice and | was very favourable | This assumes a bank loan of Ј15,000 over five years at an annual percentage rate of 18.5t, with interest-only | repayments during the first six months | Their response | in case of emergency | For example, he or she must be sensitive to, and aware of, the market | requirements of a wide range of countries right from the start |
Вопрос id:1699622 Correspond the left and right parts Левая часть | Правая часть | We must remain on top of the new technologies, because | this is our bread and butter. For networking, we need to provide better knowledge of cross platform technologies | I shall undertake deliveries for chilled food distributors, offering them a service on which they know they can rely at short notice and | as possible, we concentrate our purchasing with Hauser, which offers 30-day net terms and overnight shipping from the warehouse in Dayton | This assumes a bank loan of Ј15,000 over five years at an annual percentage rate of 18.5t, with interest-only | in case of emergency | In order to hold costs down as much | repayments during the first six months |
Вопрос id:1699623 Correspond the left and right parts Левая часть | Правая часть | Also, we are under pressure to improve our understanding of direct-connect internet and | room for estimates and nonspecific definitions. We focus on a small-medium level of small business, and it is hard to find information to make an exact classification | I shall undertake deliveries for chilled food distributors, offering them a service on which they know they can rely at short notice and | this is our bread and butter. For networking, we need to provide better knowledge of cross platform technologies | The segmentation allows some | related communications | We must remain on top of the new technologies, because | in case of emergency |
Вопрос id:1699624 Correspond the left and right parts Левая часть | Правая часть | Our target companies are large enough to need the high-quality information technology management we offer, but too small to have a separate computer management | this is our bread and butter. For networking, we need to provide better knowledge of cross platform technologies | The segmentation allows some | the owner’s paying real attention to the quality of information technology management, meaning that there is both budget and concerns that warrant working with our level of quality service and support | The high-end home office business is a business, not a hobby. It generates enough money to merit | staff such as an MIS department | We must remain on top of the new technologies, because | room for estimates and nonspecific definitions. We focus on a small-medium level of small business, and it is hard to find information to make an exact classification |
Вопрос id:1699625 Correspond the left and right parts Левая часть | Правая часть | Chain stores and computer | links between computing, telecommunications, and video | We can assume that we aren’t talking about home offices used only part-time by people who work elsewhere during the day, and that our target market home office wants to have powerful technology and a lot of | for buyers to shop with them. Their service and support is not usually very good and their prices are usually higher than the larger stores | Computer dealers: storefront computer resellers, usually less than 5,000 square | superstores: these include major chains such as CompUSA, Computer City, Future Shop, etc. | These are usually old-fashioned (1980s-style) computer stores and they usually offer relatively few reasons | feet, often focused on a few main brands of hardware, usually offering only a minimum of software, and variable amounts of service and support |
Вопрос id:1699626 Correspond the left and right parts Левая часть | Правая часть | These are usually old-fashioned (1980s-style) computer stores and they usually offer relatively few reasons | City, Incredible Universe, Babbages, Egghead, and others. They benefit from national advertising, economies of scale, volume buying, and a general trend toward name-brand loyalty for buying in the channels as well as for products | Chain stores and computer | products in boxes with very aggressive pricing, and little support | The national chains are a growing presence: CompUSA, Computer | for buyers to shop with them. Their service and support is not usually very good and their prices are usually higher than the larger stores | They are almost always more than 10,000 square feet of space, usually offer decent walk-in service, and are often warehouse-like locations where people go to find | superstores: these include major chains such as CompUSA, Computer City, Future Shop, etc. |
Вопрос id:1699627 Correspond the left and right parts Левая часть | Правая часть | They expect the copy machine vendors, office products vendors, and office furniture vendors, as well as the local graphic artists, freelance | for buyers to shop with them. Their service and support is not usually very good and their prices are usually higher than the larger stores | They are almost always more than 10,000 square feet of space, usually offer decent walk-in service, and are often warehouse-like locations where people go to find | writers, or whomever, to visit their office to make their sales | Local computer stores are threatened. These tend to be small businesses, owned by people who started them because | they liked computers | These are usually old-fashioned (1980s-style) computer stores and they usually offer relatively few reasons | products in boxes with very aggressive pricing, and little support |
Вопрос id:1699628 Correspond the left and right parts Левая часть | Правая часть | There is usually a lot of leakage in ad-hoc purchasing through local chain stores and mail order. Often the administrators try to discourage | this, but are only partially successful | They expect the copy machine vendors, office products vendors, and office furniture vendors, as well as the local graphic artists, freelance | for buyers to shop with them. Their service and support is not usually very good and their prices are usually higher than the larger stores | There is no doubt that we compete much more against all the box pushers | writers, or whomever, to visit their office to make their sales | These are usually old-fashioned (1980s-style) computer stores and they usually offer relatively few reasons | than against other service providers |
Вопрос id:1699629 Correspond the left and right parts Левая часть | Правая часть | Debt and | assets | Short-term | sheet | Accounts | equity | Balance | receivable |
Вопрос id:1699630 Correspond the left and right parts Левая часть | Правая часть | Accounts | payable | Balance | capital | Short-term | assets | Paid in | sheet |
Вопрос id:1699631 Correspond the left and right parts Левая часть | Правая часть | Paid in | inputs | Other | capital | Long-term | liabilities | Short-term | assets |
Вопрос id:1699632 Correspond the left and right parts Левая часть | Правая часть | Company Locations and | days | Sales | facilities | Payment | on credit | Receivables | turnover |
Вопрос id:1699633 Correspond the left and right parts Левая часть | Правая часть | Paid in | plan | Design | costs | Start-up | capital | Other | inputs |
Вопрос id:1699634 Correspond the left and right parts Левая часть | Правая часть | Short-term | borrowing | Interest-free | short-term loans | Loss at | start-up | Unpaid | expences |
Вопрос id:1699635 Correspond the left and right parts Левая часть | Правая часть | Opening | bank | Interest-free | required | Loss at | short-term loans | Documents | start-up |
Вопрос id:1699636 Correspond the left and right parts Левая часть | Правая часть | Documents | start-up | Loss at | Francisco | San | required | Conditions of | delivery |
Вопрос id:1699637 Correspond the left and right parts Левая часть | Правая часть | Coverage | enhancements | Conditions of | delivery | leased | required | Documents | employees |
Вопрос id:1699638 Correspond the left and right parts Левая часть | Правая часть | leased | contractors | Conditions of | delivery | independent | employees | Waiver | of deductible |
Вопрос id:1699639 Correspond the left and right parts Левая часть | Правая часть | Waiver | employees | leased | to entry | barriers | of deductible |
Вопрос id:1699640 Correspond the left and right parts Левая часть | Правая часть | According to this position, the government | only needs to ensure that there is no monopoly over important inputs | Continue with a paragraph | arguing that monopolies are always short-lived, and so not a problem | Begin with a paragraph | defending or justifying market concentration | End with a paragraph | containing arguments both against and in favour of monopoly |
Вопрос id:1699641 Correspond the left and right parts Левая часть | Правая часть | Even the profits made by a natural monopoly | defending or justifying market concentration | End with a paragraph | any barrier to competition will inevitably lead to inefficiency | Although some people argue that | will be temporary, because they are an incentive for entrepreneurs to discover and implement new low-cost technologies | Continue with a paragraph | arguing that monopolies are always short-lived, and so not a problem |
Вопрос id:1699642 Correspond the left and right parts Левая часть | Правая часть | End with a paragraph | arguing that monopolies are always short-lived, and so not a problem | Even the profits made by a natural monopoly | will be temporary, because they are an incentive for entrepreneurs to discover and implement new low-cost technologies | For example, although entrepreneurs introduce new products and techniques and open up new markets | that monopolies are always temporary and consequently not a problem | Some people even argue | their profits are soon competed away by rivals |
Вопрос id:1699643 Correspond the left and right parts Левая часть | Правая часть | the primary sector: | at least against monopoly, are obvious | Some people even argue | agriculture, and the extraction of raw materials from the earth | The arguments against market concentration, or | will be temporary, because they are an incentive for entrepreneurs to discover and implement new low-cost technologies | Even the profits made by a natural monopoly | that monopolies are always temporary and consequently not a problem |
Вопрос id:1699644 Correspond the left and right parts Левая часть | Правая часть | advertising | iron ore | digging | metal | cutting | products | calculating | prices |
Вопрос id:1699645 Correspond the left and right parts Левая часть | Правая часть | milling | metal | cutting | added value | distributing | metal | digging | iron ore |
Вопрос id:1699646 Correspond the left and right parts Левая часть | Правая часть | mining | metal | pumping | coal | digging | oil | milling | iron ore |
Вопрос id:1699647 Creating ... in holdings such as antiques or collectables, in which the enterprise will gradually increase its numbers, is usually best utilizing “LI-FO” ?) puberty ?) poverty ?) equity ?) property Вопрос id:1699648 Every person has at one time or another ... a very good idea for a business venture. ?) done ?) seen ?) been ?) had Вопрос id:1699649 If the venture is going to need ... capital, either as a start-up or later for expansion, good financial statements and projections are essential ?) aside ?) beside ?) inside ?) outside Вопрос id:1699650 Important things should ... considered when making the choices Вопрос id:1699651 In a business ... There should be any already identified investment capital sources and avenues, along with budgets ?) pan ?) flan ?) clan ?) plan Вопрос id:1699652 In such companies the tax responsibilities ... the company pass through to the owner Вопрос id:1699653 In this accounting system ... must be paid on assets “sitting on the shelf.” ?) Texas ?) bucks ?) taxes ?) trucks
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