The U. S. government has been covering up evidence of extrat..

第1题

The Drinks Group （DG) has been created over the last three years by merging three medium－s

The Drinks Group (DG) has been created over the last three years by merging three medium-sized family businesses. These businesses are all involved in making fruit drinks. Fizzy (F) makes and bottles healthy, fruit-based sparkling drinks. Still (S) makes and bottles fruit-flavoured non-sparkling drinks and Healthy (H) buys fruit and squeezes it to make basic fruit juices. The three companies have been divisionalised within the group structure. A fourth division called Marketing (M) exists to market the products of the other divisions to various large retail chains. Marketing has only recently been set up in order to help the business expand. All of the operations and sales of DG occur in Nordland, which is an economically well-developed country with a strong market for healthy non-alcoholic drinks.

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The group has recruited a new finance director (FD), who was asked by the board to perform. a review of the efficiency and effectiveness of the finance department as her first task on taking office. The finance director has just presented her report to the board regarding some problems at DG.

Extract from finance director’s Report to the Board:

‘The main area for improvement, which was discussed at the last board meeting, is the need to improve profit margins throughout the business. There is no strong evidence that new products or markets are required but that the most promising area for improvement lies in better internal control practices.

Control

As DG was formed from an integration of the original businesses (F, S, H), there was little immediate effort put into optimising the control systems of these businesses. They have each evolved over time in their own way. Currently, the main method of central control that can be used to drive profit margin improvement is the budget system in each business. The budgeting method used is to take the previous year’s figures and simply increment them by estimates of growth in the market that will occur over the next year. These growth estimates are obtained through a discussion between the financial managers at group level and the relevant divisional managers. The management at each division are then given these budgets by head office and their personal targets are set around achieving the relevant budget numbers.

Divisions

H and S divisions are in stable markets where the levels of demand and competition mean that sales growth is unlikely, unless by acquisition of another brand. The main engine for prospective profit growth in these divisions is through margin improvements. The managers at these divisions have been successful in previous years and generally keep to the agreed budgets. As a result, they are usually not comfortable with changing existing practices.

F is faster growing and seen as the star of the Group. However, the Group has been receiving complaints from customers about late deliveries and poor quality control of the F products. The F managers have explained that they are working hard within the budget and capital constraints imposed by the board and have expressed a desire to be less controlled.

The marketing division has only recently been set up and the intention is to run each marketing campaign as an individual project which would be charged to the division whose products are benefiting from the campaign. The managers of the manufacturing divisions are very doubtful of the value of M, as each believes that they have an existing strong reputation with their customers that does not require much additional spending on marketing. However, the board decided at the last meeting that there was scope to create and use a marketing budget effectively at DG, if its costs were carefully controlled. Similar to the other divisions, the marketing division budgets are set by taking the previous year’s actual spend and adding a percentage increase. For M, the increase corresponds to the previous year’s growth in group turnover.’

End of extract

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At present, the finance director is harassed by the introduction of a new information system within the finance department which is straining the resources of the department. However, she needs to respond to the issues raised above at the board meeting and so is considering using different budgeting methods at DG. She has asked you, the management accountant at the Group, to do some preliminary work to help her decide whether and how to change the budget methods. The first task that she believes would be useful is to consider the use of rolling budgets. She thinks that fast-growing F may prove the easiest division in which to introduce new ideas.

F’s incremental budget for the current year is given below. You can assume that cost of sales and distribution costs are variable and administrative costs are fixed.

The Drinks Group （DG) has been created over the la

On the basis of the Q1 results, sales volume growth of 3% per quarter is now expected.

The finance director has also heard you talking about bottom-up budgeting and wants you to evaluate its use at DG.

Required:

(a) Evaluate the suitability of incremental budgeting at each division. (8 marks)

(b) Recalculate the budget for Fizzy division (F) using rolling budgeting and assess the use of rolling budgeting at F. (8 marks)

(c) Recommend any appropriate changes to the budgeting method at the Marketing division (M), providing justifications for your choice. (4 marks)

(d) Analyse and recommend the appropriate level of participation in budgeting at Drinks Group (DG). (6 marks)

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第2题

When meeting at a pub for drinks, a popular pastime in England, each person in the gr

oup will buy everyone a round.()

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第3题

A survey from the Center for Science in the Public Interest （CSPI), a Washington-based con

A survey from the Center for Science in the Public Interest (CSPI), a Washington-based consumer group, found that the vending machines in middle and high schools are filled with candy, cookies, chips, soft drinks and other sugary beverages, and very few fruits or healthy snacks.

This latest news may confirm the obvious to some, but it comes at a time when about 20% to 30% of children are overweight or at risk of becoming so. Some schools and entire school districts have revamped what's sold in vending machines in an effort to offer foods that are considered healthier.

What are the vending machines seldom filled with？

A．soft drinks

B．sugary beverages

C．fruits

D．candy

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第4题

"Don't Drink Alone" Gets New Meaning

In what may be bad news for bars and pubs, an European research group has found that people drinking alcohol outside of meals have a significantly higher risk of cancer in the mouth and neck than do those who drink with food. Luigino Dal Maso and his colleagues studied the drinking patterns of l,500 patients from four cancer studies and another 3,500 adults who had never had cancer.

After the researchers accounted for the amount of alcohol consumed, they found that individuals who downed a significant share of their alcohol outside of meals faced at least a 50 t0 80 percent risk of cancer in the oral cavity(口腔) , pharynx (咽 ) , and esophagus(食管) , when compared with people who drank only at meals. Consuming alcohol without food also increased by at least 20 percent the likelihood of laryngeal cancer(喉癌). "Roughly 95 percent of cancers at these four sites traced too smoking or drinking by study volunteers, " Dal Maso says. The discouraging news his team reports, is that drinking with meals didn't eliminate cancer risk at any of the sites.

For their new analysis, the European scientists divided people in the study into four groups,based on how many drinks they reported having in an average week. The lowest-intake group included people who averaged up t0 20 drinks a week. The highest group reported downing at least 56 cups of alcohol weekly for an average of eight or more per day. Cancer risks for the mouth and neck sites rose steadily with consumption even for people who reported drinking only with meals. For instance, com-pared with people in the lowest-consumption group, participants who drank 21 t0 34 alcohol cups a week at least doubled their cancer risk for all sites other than the larynx. If people in these consump-tion groups took some of those drinks outside meals, those in the higher consumption group at least quadrupled(四倍) their risk for oral cavity and esophageal cancers.

People in the highest-consumption group who drank only with meals had lo times the risk of oral cancer, 7 times the risk of pharyngeal cancer, and 16 times the risk of esophageal cancer compared with those who averaged 20 0r fewer drinks a week with meals. In contrast, laryngeal cancer risk the high-intake, with-meals-only group was only triple that in the low-intake consumers who drank with meals.

"Alcohol can inflame(使发炎) tissues. Over time, that inflammation can trigger cancer. " Dal Maso says. He suspects that food reduced cancer risk either by partially covering digestive-tract (消化道) tissues or by scrubbing alcohol off those tissues. He speculates that the reason laryngeal risks were dramatically lower for all study participants traces to the tissue's lower exposure to alcohol

Who are more likely to develop cancer in the mouth and neck？

A.People who drink alcohol outside of meals

B.People who drink alcohol at meals

C.People who never drink alcohol

D.People who drink alcohol only at bars and pubs

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第5题

Medical researchers in Boston recently found out【C1】______millions of people already knew:

Medical researchers in Boston recently found out【C1】______ millions of people already knew: drinking is good for you. The doctors【C2】______ up with the following ideas and suggestion: one【C3】______ six drinks is good for you;【C4】______ drinking, or seven to thirteen drinks a week is not good; but having【C5】______ than thirteen drinks a week is downright【C6】______ because drinking too much wine could cause dementia, an illness that can【C7】______ your brain,【C8】______ your ability to drink or act normally.

【C9】______ more than 300 senior citizens over many years, a group of researchers【C10】______ that a few drinks a week is good for you【C11】______ it prevents hardening of the arteries, a major【C12】______ to such cardiovascular(心血管的) problems【C13】______ heart attacks and strokes. Strokes, especially, are a major【C14】______ of non-genetic dementia,【C15】______ occurrence may be reduced by【C16】______ amounts of alcohol.

Doctors pointed out that,【C17】______ hearing this news, older adults should not rush out to buy six【C18】______. Those who drank in the【C19】______ were long time drinkers. Any new user of alcohol should first【C20】______ a physician, they cautioned.

【C1】

A．what

B．which

C．that

D．why

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第6题

Healthy soda？ That may strike some as an oxymoron. But for Coca-Cola and PepsiCo, it's a m

arketing opportunity.

In coming months, both companies will introduce new carbonated drinks that are fortified with vitamins and minerals: Diet Coke Plus and Tava, which is PepsiCo's new offering. They will be promoted as "sparkling beverages". The companies are not tailing them soft drinks because people are turning away from traditional soda, which has been hurt in part by publicity about its link to obesity.

While the soda business remains a $68 billion industry in the United States, consumers are increasingly reaching for bottled water, sparkling juices and green tea drinks. In 2005, the mount of soda sold in this country dropped for the first time in recent history. Even the diet soda business has slowed.

Coca-Cola's chief executive, E. Neville Isdell, clearly frustrated that his industry has been singled out in the obesity debate, insisted at a recent conference that his diet products should be included in the health and wellness category because, with few or no calories, they are a logical answer m expanding waistlines.

"Diet and light brands are actually health and wellness brands", Mr. Isdell said. He asserted that Diet Coke Plus was a way to broaden the category to attract new consumers.

Tom Pirko, president of Bevmark, a food and beverage consulting firm, said it was "a joke" to market artificially sweetened soft drinks as healthy, even if they were fortified with vitamins and minerals. Research by his firm and others shows that consumers think of diet soft drinks as "the antithesis of healthy", he said. These consumers "comment on putting something synthetic and not natural into their bodies when they consume diet colas", Mr. Pirko said. "And in the midst of a health and welfare boom, that ain't good".

The idea of healthy soda is not entirely new. In 2004, Cadbury Schweppes caused a stir when it unveiled 7Up Plus, a low-calorie soda fortified with vitamins and minerals. Last year, Cadbury tried to extend the healthy halo over its regular 7Up brand by labeling it "100 percent natural". But the company changed the label to "100 percent natural flavor" after complaints from a nutrition group that a product containing high-fructose com syrup should not be considered natural, and 7Up Plus has floundered. The new fortified soft drinks earned grudging approval from Michael F. Jacobsen, executive director of the Center for Science in the Public Interest. a nutrition advocacy group and frequent critic of regular soft drinks, which it has labeled "liquid candy".

A survey by Morgan Stanley found that only 10 percent of consumers interviewed in 2006 considered diet colas a healthy choice, compared with 14 percent in 2003. Furthermore, 30 percent of the consumers who were interviewed last year said that they were reluctant to drink beverages with artificial sweeteners, up from 21 percent in 2004.

Coca-Cola and PepsiCo call their new drinks "sparkling beverages" instead of "soft drinks" because______.

A．the new name sounds more brilliant and attracts more people

B．the old name reminds people that they may cause people adding weight

C．the new drinks are fortified with vitamins and minerals

D．people are turning away from traditional soda

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第7题

听力原文： Despite widespread medical opinion that alcoholic beverages may prevent heart disease, a leading medical expert is advising: don't start drinking just yet.

Anybody who's ever worked in a hospital sees the hospital is full of patients that have alcohol related disease, but the hospital is not full of patients that have disease related to cholesterol and blood pressure-lowering medicines.

In an editorial in the current New England Journal of Medicine, Dr. Goldberg of Columbia University said it is time to see whether alcohol actually prevents heart disease. Such a study would give alcoholic beverages to one group of heart disease patients and not to another, and see which does better.

In the latest study, which followed a group of men over a 12-year period, researchers found that those who drank three or more drinks per week reduced their risk of heart attack by 35 percent compared to abstainers.

The lead author, physician Kenneth Mukamal of Beth Israel Deaconess Medical Center in Boston, insists his study is different from the rest. For one thing, other studies have not looked at drinking patterns.

Dr. Mukamal says his findings also appear to settle which alcoholic beverages are most heart healthy. "Beer and spirits, beer and liquor, were most strongly associated with reduced risk."

Despite (1) that alcoholic beverages may (2) , a leading medical expert is advising: don't (3) just yet.

Anybody who's ever worked in a hospital sees the hospital is full of patients that have (4) disease, but the hospital is not full of patients that have disease related to cholesterol and (5) .

In an (6) in the current New England Journal of Medicine, Dr. Goldberg of Columbia University said it is time to see (7) prevents heart disease. Such a study would give (8) to one group of heart disease patients and not to another, and see (9) .

In the latest study, which followed (10) over a 12-year period, researchers found that those who drank (11) drinks per week (12) of heart attack by (13) compared to (14) .

The lead author, (15) Kenneth Mukamal of Beth Israel Deaconess Medical Center in Boston, insists his study is (16) . For one thing, other studies have not looked at (17) .

Dr. Mukamal says (18) also appear to settle which alcoholic beverage are (19) . "Beer and spirits, beer and liquor, were most strongly (20) ."

(36)

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第8题

Task 2Directions: This task is the same as Task 1.The 5 questions or unfinished statements

Task 2

Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.

In Spain in summer there are many villages with a lot of tourists. The tourists go to the villages with their families, where there are festivals. People living around the villages also go to these festivals. To begin the festivals they throw big fireworks and the mayor(市长) makes a speech. When he finishes, people applaud and parties begin. In the morning of the first day people organize chocolate parties and clowns (小丑) for the children. In the afternoon there is a festival for the grandparents with music, drinks and food. And at night a big party is held for everybody. At the party, people dance and sing. They feel very happy in the festivals and go to bed very late.

Next morning they get up much later than usual； then they go to a place where there are poetry(诗歌) competitions, squares(纵横字谜), etc. Later the people go to a ceremony in the church to visit their dead family members. In the afternoon there is a fair and everybody goes to it to buy things or to go for a walk. At night a famous pop music group goes to the village and holds a concert and at 12 or 1 o'clock the group plays traditional songs. The third day is the last day, people are still very happy. To end the festivals they throw a lot of artificial fire. People .will have to wait till the next year for such festivals.

How long do the village festivals usually last？

A．Two days.

B．Three days.

C．Four days.

D．The whole summer.

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第9题

What should I do a party in England？What do I do at the party？You should always offer to

What should I do a party in England？

What do I do at the party？

You should always offer to get drinks for other people when you go to get a drink for yourself.You should introduce yourself to new people in the group.You should avoid personal questions about family until you know them better.Good topics of conversation are films, books, television programmes,holidays,jobs,the town you are in, etc.You should ask for permission to smoke; say "Is it alright if I smoke？" Or better, you should go outside to smoke.Many people don' t like the smell of smoke inside.You shouldn't drink too much! And never get drunk.

What do I do when I leave？

If you are not a close friend of the hosts,you shouldn't be the last to leave.You should say "Thank you" to the hosts and say "It was a lovely party.I really enjoyed myself." And then you should go back to people you talked to and say "It was very nice to meet you."

1、When you go to get a drink for yourself，you should().

A.introduce yourself first

B.offer to get drinks for other people in the group

C.ask for permission

2、You should not talk about()with new people.

A.the town you are

B.television programmes

C.personal questions about family

3、People don' t like the smell of smoke inside ,so you should().

A.not smoke before you go to a party

B.go outside to smoke

C.smoke in the kitchen

4、() get drunk at a party.

A.You should never

B.It’s OK to

C.You should say sorry if you

5、You say "It was very nice to meet you" when you().

A.meet other guests

B.leave other guests

C.meet your hosts

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第10题

What should 1 do at a party in England？　　What do 1 do at the party？　　You should always offer to get drinks for other people when you go to get a drink foryourself. You should introduce yourself to

What should 1 do at a party in England？

What do 1 do at the party？

You should always offer to get drinks for other people when you go to get a drink foryourself. You should introduce yourself to new people in the group. You should avoid personal questions about family until you know them better. Good topics of conversation arefilrns, books, television programmes, holidays ,jobs, the town you are in, etc.

You should ask for permission to smoke; say "ls it alright if 1 smoke？" Or, better, you should go outside to smoke. Many people don' t like the smell of smoke inside.

You shouldn' t drink too much! And never get drunk.

What do 1 do when 1 leave？

If you are not a close friend of the hosts, you shouldn' t be the last to leave.

You should say "Thank you" to the hosts and say "lt was a lovely party. 1 really enjoyed myself. " And then you should go back to people you talked to and say "lt was very nice to meet you. "

36. When you go to get a drink for yourself, you should ___________·

A. introduce yourself first

B. offer to get drinks for other people in the group

C. ask for permission

37. You should not talk about ___________with new people.

A. the town you are in

B. television programmes

C. personal questions about family

38. People don' t like the smell of smoke inside, 80 you should___________.

A. not smoke before you go to a party

B. go outside to smoke

C. smoke in the kitchen

39._________________ get drunk at a party.

A. You should never

B.lt's OKto

C. You should say sorry if you

40. You say "It was very nice to meet you" when you _____________.

A. meet other guests

B. leave other guests

C. meet your hosts

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第11题

The majority of people in this country eat too much fat and not enough fibre （纤维) and

The majority of people in this country eat too much fat and not enough fibre (纤维) and for most people having a healthy diet is simple and easy to do. The move towards a healthy diet may just mean eating more fruit, vegetables, bread and potatoes.

There are 5 basic food groups and a healthy diet consists of eating a variety of foods from each of the groups.

1. Bread, potatoes, rice, noodles,and breakfast cereals.

These foods mostly contain starch (淀粉) and should be the main part of all your meals. If possible try to choose high fibre varieties. This group of foods is an excellent source (来源) fibre and is rich in vitamin (维生素)

2. Fruit and vegetables

This includes all frozen, fresh and canned fruit/vegetables as well as salad vegetables. These are all excellent sources of vitamins minerals and fibre and are naturally low in fat and calories.

3. Milk and dairy foods

Milk and dairy products include cheese, yoghurt and milk. They are rich in protein (蛋白质) calcium, vitamin and minerals.

4. Meat, fish and poultry (家禽)

Eating fish 1-2 times a week is good for you. All types of meats are included in the category and red meat is excellent source of iron and vitamin B12. Nuts, peas and beans are also in this food group.

5. Foods containing fats and sugars.

This last group contains butter, cream, ice cream, cooking oil, cakes, biscuits, chocolate, sugary drinks, sweets and crisps. All of these foods tend to be high in fat and calories.Try not to eat these foods too often and when you do, only have them in small amounts.

(1)、What’s the problem with many people？

A、Not enough sleep

B、Staying up late

C、Eating too much fat and not enough fibre

D、Under stress

(2)、What does a healthy diet mean？ It means （）.

A、five different kinds of foods a meal

B、different kinds of foods from the 5 basic food groups

C、different kinds of fruits and vegetables

D、less fruit, vegetables, bread and potatoes

(3)、We should try not to eat foods from （） too often.

A、Group 5

B、Group 4

C、Group 1

D、Both Group 4 and Group 5

(4)、Which of following sentence is NOT true？

A、Nuts and meat are in the same group.

B、Milk and dairy products are rich in protein.

C、Bread and milk are in the same group.

D、Cakes and chocolate tend to be high in fat and calories.

(5)、What’s the main idea of the passage？

A、What should a healthy diet consist of ？

B、How can we tell the differences from 5 basic food groups？

C、A healthy diet is simple and easy to do.

D、Vitamin is not a part of staying healthy.

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