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There are（）months in a year.（）month is December.
Atwelve；The twelfth
Btwelfth；Twelve
Cthe twelve；Twelfth
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请教:2010年全国公共英语一级考试(PETS1)全真模拟试卷(3)第3大题第5小题如何解答?
【题目描述】
第 30 题The__________month of the year is December.
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1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectioneryproducts, including cakes. GWCC sells its products to national supermarket chains. The company’s success duringrecent years is largely attributable to its ability to develop innovative products which appeal to the food selectors withinnational supermarket chains.The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cakeknown as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcastaround the world. The cake is expected to have a minimum market life of one year although the marketing departmentconsider that this might extend to eighteen months.The management accountant of GWCC has collated the following estimated information in respect of the Mighty Bencake:(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that thisprice will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on thepurchase price of each cake from GWCC.(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakeson a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured inbatches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the firstthree months’ production. The material cost of the next three months’ production is expected to be 95% of thecost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of thesecond three months’ production.(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packagingwill amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product iswithdrawn from sale after twelve months.(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve willapply to the total labour time requirement until the end of month five. Thereafter a steady state will apply withlabour time required per batch stabilising at that of the final batch in month five. The labour requirement for thefirst batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to theowners of the Mighty Ben copyright.(7) Variable overheads are estimated at ￡3·50 per direct labour hour.(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will berequired and this will be fully depreciated over twelve months.(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and18 months.(11) Ignore taxation and the present value of cash flows.Note: Learning curve formula:y = axbwhere y = average cost per batcha = the cost of the initial batchx = the total number of batchesb = learning index (= –0·415 for 75% learning rate)Required:(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the requiredrate of return for GWCC over periods of twelve months and eighteen months. (20 marks)
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He first entered the country on a six-month visa, and was given a further ______ of six months.AexpansionBextensionCexpectationDexplosion
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In countries where a solar calendar was (), the length of each year needed to be modified in order to have the same number of months in each year.
A. ReceivedB. AdoptedC. UtilizedD. adapted
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Discovery, Inc., a cash－basis consulting firm, can deduct a twelve－month insurance premium in the year the premium is paid even though the policy remains in effect into the following year.()
此题为判断题(对，错)。
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They have ___ baby.
A.a five-months-oldB.a five-month-oldC.a five month oldD.a fifth-month-old
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The following financial information relates to HGR Co:Statement of financial position at the current date (extracts)The finance director has completed a review of accounts receivable management and has proposed staff training and operating procedure improvements, which he believes will reduce accounts receivable days to the average sector value of 53 days. This reduction would take six months to achieve from the current date, with an equal reduction in each month. He has also proposed changes to inventory management methods, which he hopes will reduce inventory days by two days per month each month over a three-month period from the current date. He does not expect any change in the current level of accounts payable.HGR Co has an overdraft limit of $4,000,000. Overdraft interest is payable at an annual rate of 6·17% per year, with payments being made each month based on the opening balance at the start of that month. Credit sales for the year to the current date were $49,275,000 and cost of sales was $37,230,000. These levels of credit sales and cost of sales are expected to be maintained in the coming year. Assume that there are 365 working days in each year.Required:(a) Discuss the working capital financing strategy of HGR Co. (7 marks)(b) For HGR Co, calculate:(i) the bank balance in three months’ time if no action is taken; and(ii) the bank balance in three months’ time if the finance director’s proposals are implemented.Comment on the forecast cash flow position of HGR Co and recommend a suitable course of action.(10 marks)(c) Discuss how risks arising from granting credit to foreign customers can be managed and reduced.(8 marks)
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If your asphalt barge has operated more than 12 months in saltwater in the 24 month period since it was last dry-docked，when is it required to be hauled out again ________．A.12 months since last dry-dockingB.18 months since last dry-dockingC.24 months since last dry-dockingD.36 months since last dry-docking
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There are（）months in a year.（）month is December.A、twelve；The twelfthB、twelfth；TwelveC、the twelve；Twelfth
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A DBA has been asked to create a table which will contain a substantial amount of detailed sales information for each calendar month and maintain it to contain only the last 12 months. Which of the following methods will facilitate the online removal of the oldest month’s data?（）A、Create an MQT that selects the oldest month of data with the REFRESH IMMEDIATE option.B、Create 12 separate tables, create a view based on all 12, drop the table with the oldest month's data then drop and re- create the view.C、Create a range partitioned table, partitioned by month, and use the ALTER TABLE statement to detach the oldest month and attach storage for new data.D、Create a single table, extract the data to be retained using UNLOAD with a SELECT statement, drop and re-create the table then load only the data to be retained.
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单选题If your asphalt barge has operated more than 12 months in saltwater in the 24 month period since it was last dry-docked，when is it required to be hauled out again? （）A
12 months since last dry-dockingB
18 months since last dry-dockingC
24 months since last dry-dockingD
36 months since last dry-docking
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单选题救生艇下水每隔三个月进行一次。（）A
Lifeboat launching is operated at intervals of three months.B
Lifeboat launching is operated at intervals for three months.C
Fire drill is carried out once a month.D
Don’t operate two or more hatch covers at the same time.
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单选题The annual survey for endorsement of a Load Line Certificate must be held within（）.A
the three month period immediately following the certificate's anniversary dateB
the three month period immediately preceding the certificate's anniversary dateC
three months either way of the certificate's anniversary dateD
the three month period centered on the certificate's anniversary date
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单选题My friend Tanya _____ Japanese for six years before she _____ Japan. I’ve just received a letter from her. It says she has been studying Chinese for three months and _____ for China in a month.A
had been studying; visited; is leavingB
studied; had visited; will live inC
has studied; visited; would leaveD
was studying; has visited; leaves
考题
单选题There are（）months in a year.（）month is December.A
twelve；The twelfthB
twelfth；TwelveC
the twelve；Twelfth
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单选题Shipboard Oil Pollution Emergency Plans must be reviewed（）.A
annually by the owner，with a letter submitted six months before expirationB
only once every five years，with a letter submitted six months before expirationC
and the entire plan resubmitted for approval once every five years，six months before expirationD
annually by the owner，with a letter submitted to the Coast Guard within one month of the anniversary date of the plan approval
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单选题Which（）need NOT be entered in the Official Logbook?A
The testing of the internal combustion engine driven emergency generators at least once each month the vessel is navigatedB
The testing of storage batteries for emergency lighting and power systems once each 6 months the vessel is navigatedC
The actual draft when the vessel arrives in salt water after departing a portD
The testing of the line-throwing appliance once every 3 months
考题
单选题（）of the following need not be entered in the official logbook?A
The testing of the internal combustion engine driven emergency generator at least once each month the vessel is navigatedB
The testing of storage betteries for emergency lighting and systems once each 6 months the vessels is navigatedC
The actual draft when the vessel arrives in salt water after department a portD
The testing of the line-throwing appliance once every 3 months
考题
单选题In order to increase revenues, a cellphone company has decided to change its fee structure. Instead of charging a flat rate of $20 per month and $0.05 for every minute over 200 minutes, the company will now charge $50 per month for unlimited usage. Which of the following is a consideration that, if true, suggests that the new plan will not actually increase the company’s revenues?A
A rival company, which charges no start-up fee, offers an unlimited calling plan for $40 per month.B
Two-thirds of the company’s customers use less than 500 minutes per month.C
Studies have shown that customers using unlimited calling plans will increase their monthly usage of minutes by over 50 percent.D
One-fifth of the company’s customers use in excess of 1,000 minutes per month.E
In recent months the company has received several complaints of insufficient signal strength and poor customer service.
考题
单选题You need to ensure the Order Control team is able to track the number of orders that reach the production department. What should you do?（）A
Create a new Time dimension based on the Holiday table. Use derived columns for the month and the year.B
Create a Server Time dimension. Within this dimension， enable the time periods year， month， and date. Select the Additional Manufacturing calendar option.C
Create a new Time dimension based on the date values within the ProductOrderStatus table. Flag those days on which no orders were received as Holiday.D
Create a new Time dimension based on a data source view named query. Derive the data for this data source view from unique dates within the ProductOrderStatus table. Use a subquery to identify the holidays and derived columns for the month and the year.
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单选题According to Schwarz's findings, who are more likely to get diabetes later in life?A
Those mothers who had never breastfed.B
Those mothers who never gave birth.C
Those mothers who breastfed for a month.D
Those mothers who breastfed for six months.
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单选题When amendments are made to the Shipboard Oil Pollution Emergency Plan，the revisions must be submitted to the Coast Guard（）.A
one month before the anniversary date of the planB
six months before the end of the approval periodC
and cannot be implemented without approvalD
and can be implemented without immediate approval as long as final approval is received within six months of submission
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单选题According to the second paragraph, Fleming accepted the job offered by Kemsley Newspapers _____A
and had to give up his yearly holiday plan to Jamaica.B
because he was offered to work in Jamaica every winter.C
so that he wouldn’t have to look for employment-elsewhere.D
on condition that he took two months off to Jamaica every year.
考题
单选题The number of visits after 4 months is closest to ______% of the number of visits after 1 month.A
40B
45C
90D
105E
110
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