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Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.
(1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.
(2)Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.
(3)Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow.
(4)Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
(5)Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.
(6)Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.
(7)Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
() 21. Accounting mistakes cannot be avoided.
() 22. With a lot of credit sales, your company may have no cash at hand.
() 23. It is recommended not to pay bills too soon.
() 24. Business money and personal money can be mixed up.
() 25. Try your best to know your costs before you set product or service prices.
A、English proficiency
B、Delivery effectiveness
C、Teacher-student interactions
D、expression
A、self
B、subjectivity
C、ego
D、self-consciousness
C LONDON: What could possibly be wrong with planting trees？ The benefits are obvious; they firm the soil, soak up (摄取) extra water and take carbon dioxide (二氧化碳) our of the atmosphere. However, it now turns out that planting trees could add to global warming. Tree roots do a great job of keeping soil firmly on the ground and out of the wind’s power. The problem is that some of those dust clouds play an important part in soaking up carbon dioxide. Huge dust storms blow out over the oceans from dry parts of North Africa and central Asia. Tons of dust are lifted and left as a thin film over the ocean surface. The dust fuels oceanic life. Dust from China is carried east and left in the Pacific Ocean. If a tree-planting programme there is successful and the dust supply reduced, the net result may be that less carbon dioxide gets locked away in the ocean. Andy Ridgwell, an environmental scientist from the University of East Anglia, has spent the past few years studying dust and says his work “shows clearly that the complexity of the system and the importance of not tinkering(粗劣地修补) with it without understanding the results. For this reason the need is to focus(集中) on cutting carbon dioxide giving off rather than monkeying (瞎弄) about with the land surface.” An American scientist, Robert Jackson, has shown that when native grassland areas are invaded(侵入) by trees, carbon is lost from the soil. “We are studying why the soil carbon disappears, but one theory is that trees do a lot more of their growing above ground compared to grasses, so less carbon goes directly into the soil from trees, ” says Jackson. In wet areas of the world, the gain from trees absorbing carbon dioxide above ground seems to be outweighed(超过) by the loss of carbon from the soil below ground. Countries that plan to combat global warming by planting trees may have to think again. Solutions to environmental problems are often more complex than they first appear, and understanding the Earth’s climate is a very great challenge. 63．People usually hold the opinion that . A．huge dust storms can destroy carbon dioxide B．huge dust storms can destroy the oceans on the earth C．huge dust storms can’t do anything beneficial for man D．planting trees is the only way to control huge dust storms 64．Andy Ridgwell, the environmental scientist, believes that . A．dust plays a more important part than trees B．trees should’t have been planted in dry places C．carbon dioxide is harmful to everything on the earth D．environmental problems are more complex than expected 65．Robert Jackson’s experiment proves that . A．grassland areas should be covered by forests B．trees hold more carbon than grasses C．carbon can turn grass into dust D．less carbon can make trees grow faster 66．The underlined word “combat” in the last paragraph means . A．learn about B．fight against C．live with D．give up |
A、efficiency.
B、equality.
C、externality.
D、productivity.
A council, among other things, improves communication and spurs improvement of operations. Remember that the secret to success is dialogue—the exchange of ideas and opinions. Focus on problems your customers have. Spell out your goals and objectives.
Each meeting should have a specific objective to accomplish. Determine the meeting's frequency. If you want to implement a strategic plan, an annual meeting may be enough. If you want to focus on operational issues, more meetings may be needed.
A good council will have no more than 12 people, with half of the members from your company and half your customers. It should also have diversity in its membership. Members should serve from one to three years-rotation of membership will ensure the council doesn't become stale.
Find an approximate meeting site, whether it's in-house or off site, where there will be no interruptions. You should pay for all the expenses related to the meeting—remember, the council members are providing your company with a service. Treat them as your guests and your experts.
If you have a fixed beginning and ending time to your meeting, stick to it. When structuring the meeting, remember the 80720 problem-solving rule. Structure the meeting so that 20 percent of the time is spent identifying or discussing a problem and 80 percent of the time is spent designing a solution.
Often it is helpful to have a person act as timekeeper and announce when the agenda time for a particular item has expired. However, during the meeting, be flexible. The facilitator can allow. the group to decide whether to move on to the next item or extend the discussion. As you go along, look to narrow the differences among members and form. a consensus.
As the meeting closes, summarize what was accomplished, checking for agreement and commitment among the members. Make a detailed list of the follow-up items, who has responsibility for each item, and a timeline for completion.
The results from really listening to and learning from your customers in a well-run advisory council can pay huge dividends.
Why does the writer put the suggestion that, advisory councils should be set up______
A．Because they can influence business operations
B．because business improvements depend on communication with them
C．Because they are heavily relied on by prosperous companies
D．Because goals and objectives are set out by them
A、Better service from regional locations
B、Transportation economies and Mixing functions
C、Risk pooling over the manufacturing or procurement lead time
D、Differentiated stocking and service policies
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