题目内容
（请给出正确答案）
A．fixed overhead costs
B．operating costs
C．product production costs
D．sunk costs
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“Past costs that are unavoidable and unchangeable are known as:”相关的问题
A.materials
B.reduced
C.possession
D.single
A、need not have a cause‑and‑effectrelationship
B、should includeonly personal observations of costs and activities
C、does notexplain past cost behavior
D、shouldbe a reliable predictor of future costs
Child care and education costs will represent a larger share of costs for raising the '07 baby through adulthood than they have in the past, the Agriculture Department said in an annual study on child-rearing costs.
"The cost of providing food decreased from 24 percent to 17 percent of total child-rearing costs, while child care and education expenses increased from 2 percent to12 percent," the department said.
Housing will be the single largest cost for U.S. families—making up 33 to 27 percent of total expenses across income groups, USDA said.
Factoring in inflation, the grand total for middle-income families comes to $269,040, USDA said. Total costs also include transportation, health care, and other necessities.
Aimed at stopping colleges from overcharging students, the plan has been welcome by the public and the press.
"The late announcement should be congratulated," said an opinion from newspapers. "In the past, university students' education costs have always been an enigma(迷)."
"It is known that many universities are overstaffed, which brought about lots of administrative spending."
"It is obviously unreasonable to include such outlays(costs) into students' education costs. Also, most of the universities are excessively keen on campus expansion, even beyond their economic capability."
"According to a blue paper presented by the Chinese Academy of Social Sciences, China's institutes of higher learning have so far borrowed a total of 150 to 200 billion yuan in loans front banks."
"Will such an large sum of debt be taken for students' education expenses？"
"Even if education costs are accurately calculated, another problem emerges: How to share them between government and individuals？"
"According to Yuan Guiren, vice-minister of education, the proportion (比例) shouldered by an individual student should be kept within 25 per cent."
"However, the sharp increase of tuition fees over the past two years, indicates the proportion has not been strictly implemented. It is estimated that university students' pay are half of their education costs."
Which of the following is the best title for this article？
A．The Problems of Chinese Universities.
B．Chinese Students Pay for Universities' Expansion.
C．A Standard Plan.
D．How to Share Between Government and Individuals.
Joseph Glass, CFA, is a consultant who provides advisory services to large manufacturing companies. Glass has been retained by ABCO, a leading manufacturer of widgets for automobiles in the United States. ABCO has hired Glass to evaluate the possibility of expanding their current base of operations by building an additional facility in South America. Management of ABCO has identified anincrease in demand for widgets in South America over the past decade, and any new manufacturing facility would produce goods to satisfy that void and would be distributed and sold across South America.
Glass is not familiar with the current economic climate in South America, but is aware that several governments have attempted to encourage economic development in their countries through the enactment of pro-business legislation. Two of these countries, Venezuela and Peru, both have the reputations of being “friendly” to foreign economic investment within their borders. The two countries share some similarities: both, until the past twenty years, were primarily agricultural economies with little industrial development. Also, both countries can offer a relatively low-cost labor force, although their workers in general, are not highly skilled.
The government of Peru has declared that protecting the country’s environment is of utmost importance, and has established a regulatory body that oversees any environmental concerns that may arise as the country becomes more industrialized. Fairly stringent regulations have already been put into place in order to ensure that going forward, the operating practices of manufacturers within their country’s borders will be in balance with the government’s concern for their county’s natural resources. Regulations cover areas of concern such as air emissions, water conservation and the use of sustainable resources. Glass advised ABCO that a cost-benefit analysis must be performed to accurately determine both the direct and indirect costs of compliance with the regulations.
The Venezuelan government has taken steps to ensure that it can carefully manage the development of its country’s emerging economy, and to ensure that a competitive market is maintained. A regulatory agency was established five years ago to provide guidance for any new manufacturing concern seeking to operate in Venezuela. The head of the agency is Juan Santos, the former CEO of one of the first modernized manufacturing facilities in the country. During his tenure as head of the agency, he has demonstrated his ability to render decisions that attempt to simultaneously satisfy legislators, industry participants, and consumers. Glass is impressed by Santos’ work so far, but realizes that over the past five years, Venezuela has experienced a period of relatively slow economic development. Glass believes that Santos’ skills will truly be put to the test in the upcoming years of the anticipated economic expansion.
Glass acknowledges the need for governmental regulation of industry, but recognizes that there always are offsetting costs, both short-term and long-term of such controls. Based upon his knowledge of events that have occurred in the United States over the past thirty years, Glass recommends that ABCO continue to carefully monitor economic developments in both countries even after a site for a new manufacturing facility is selected.
Part 2)
The social regulation policies enacted by the government of Peru would least likely to cause which of the following outcomes？
A) Higher costs of production.
B) A disproportionately higher compliance expense for larger firms rather than smaller firms.
C) Higher prices for the end consumer.
D) Attempts by industry participants to avoid compliance through creative response.
Joseph Glass, CFA, is a consultant who provides advisory services to large manufacturing companies. Glass has been retained by ABCO, a leading manufacturer of widgets for automobiles in the United States. ABCO has hired Glass to evaluate the possibility of expanding their current base of operations by building an additional facility in South America. Management of ABCO has identified anincrease in demand for widgets in South America over the past decade, and any new manufacturing facility would produce goods to satisfy that void and would be distributed and sold across South America.
Glass is not familiar with the current economic climate in South America, but is aware that several governments have attempted to encourage economic development in their countries through the enactment of pro-business legislation. Two of these countries, Venezuela and Peru, both have the reputations of being “friendly” to foreign economic investment within their borders. The two countries share some similarities: both, until the past twenty years, were primarily agricultural economies with little industrial development. Also, both countries can offer a relatively low-cost labor force, although their workers in general, are not highly skilled.
The government of Peru has declared that protecting the country’s environment is of utmost importance, and has established a regulatory body that oversees any environmental concerns that may arise as the country becomes more industrialized. Fairly stringent regulations have already been put into place in order to ensure that going forward, the operating practices of manufacturers within their country’s borders will be in balance with the government’s concern for their county’s natural resources. Regulations cover areas of concern such as air emissions, water conservation and the use of sustainable resources. Glass advised ABCO that a cost-benefit analysis must be performed to accurately determine both the direct and indirect costs of compliance with the regulations.
The Venezuelan government has taken steps to ensure that it can carefully manage the development of its country’s emerging economy, and to ensure that a competitive market is maintained. A regulatory agency was established five years ago to provide guidance for any new manufacturing concern seeking to operate in Venezuela. The head of the agency is Juan Santos, the former CEO of one of the first modernized manufacturing facilities in the country. During his tenure as head of the agency, he has demonstrated his ability to render decisions that attempt to simultaneously satisfy legislators, industry participants, and consumers. Glass is impressed by Santos’ work so far, but realizes that over the past five years, Venezuela has experienced a period of relatively slow economic development. Glass believes that Santos’ skills will truly be put to the test in the upcoming years of the anticipated economic expansion.
Glass acknowledges the need for governmental regulation of industry, but recognizes that there always are offsetting costs, both short-term and long-term of such controls. Based upon his knowledge of events that have occurred in the United States over the past thirty years, Glass recommends that ABCO continue to carefully monitor economic developments in both countries even after a site for a new manufacturing facility is selected.
Part 1)
Should ABCO build a new facility in either of the two countries, it is almost a certainty that they would be the low-cost producer of widgets, with the capacity to satisfy nearly all demand in the region. A natural monopolist operating in an unregulated industry will produce at the point where:
A) marginal costs equal marginal revenue.
B) average costs equal marginal revenue.
C) average costs equal average revenue.
D) the marginal cost curve intersects the demand schedule.
What is NOT mentioned as a way to limit energy consumption？
A．Caulking windows with flashing tape.
B．Washing only full loads in the washing machine.
C．Using more blankets at night.
D．Using power strips to turn off multiple devices.
The findings are shown in the latest worldwide cost of living study conducted yearly by the Economist Intelligence Unit, a business research organization based in London. The information is meant to help big firms set payments for people working away from their home country. As in last year's study, two Japanese cities, Tokyo and Osaka, were found to be the most expensive places to live. The report also says that cities in the euro zone (欧元区) , have become more expensive relative to other places since the introduction of euro notes and coins. For example, Paris now has the tenth highest costs; it was in fourteenth place a few years ago. Berlin has gone from fiftieth to thirty-first place. Those findings will strengthen the opinion that businesses have exploited disorder over the new currency to push up their prices. But as in past years, the highest costs in Europe are outside the euro zone. London, for example, is the seventh most expensive city in the world to live in. New York, which has the highest prices in America, is in 11th place. The biggest fall in relative costs has taken place in Buenos Aires. That partly shows the fall of the Argentine currency, following the country's inability to pay the money it owes. The cheapest major cities were found to be Tehran in Iran and Harare, capital of Zimbabwe.
What is the text mainly about？
A．The economic development in Europe.
B．The results of a study.
C．Living costs outside the euro zone.
D．Changes in world currencies.
听力原文： In recent years, there have been an unusually large number of divorces in the United States. In the past, when two people manned each other, they intended to stay together for life, while today many people marry believing that they can always get a divorce if the marriage does not work out.
In the past, the large majority of Americans frowned at the idea of divorce. Furthermore, many people believed that getting a divorce was a luxury that only the rich could afford. Indeed, getting a divorce was very expensive. However, since so many people have begun to take a more casual view of marriage, it is interesting to note that the costs of getting a divorce are lower. In fact, wherever you go in the United States today, it is no unusual to see newspaper ads that pro vide information on how and where to get a cheap divorce.
Hollywood has always been known as the divorce capital of the world. The divorce rate among the movie stars is so high that it is difficult to know who is married to whom. Today, many movie stars change husbands and wives as though they were changing clothes. Until marriage again becomes a serious and important part of people's lives, we will probably continue to see a high rate of divorce.
(23)
A．They thought it quite acceptable.
B．They believed it to be a luxury.
C．They took it to be a trend.
D．They considered it avoidable.
One of the greatest killers in the Western world is heart disease. The death rate (率) from the disease has been increasing at an alarming Speed for the past thirty years. Medical experts know that people can reduce their chances of getting heart disease by exercising regulary, by not smoking, by changing their diets, and by paying more attention to reducing stress (压力) in their work.
However, Western health-care systems are still not paying enough attention to the prevention of the disease. There is a need for more programs to educate the public about the causes and prevention of heart disease. In stead of supporting such programs, however, the U. S. health-care system is spending large sums of money on the surgical (外科的) treatment of the disease, after it develops. This emhasis (强调) on treatment clearly has something to do with the technological advances that have taken in the past ten to fifteen years. In this time, modern technology, has enabled doctors to develop new surgical techniques. Many operation that were considered impossible or too risky (有风险的) a few years ago are now performed every day in U.S. hospitals. The result has been a huge in crease in heart surgery.
Although there is no doubt that heart surgery can help a large number of people, some people point out that the emphasis on the surgical treatment of the disease has three clear disadvantages. First, it attracts interest and money away from the question of prevention. Second, it causes the costs of general hospital care to rise. After hospitals buy the expensive equipment that is necessary for modern heart surgery, they must try to recover the money they have spent. To do this, they raise costs for all their patients, not just those patients whose treatment requires the equipment. The third disadvantage is that doctors are encouraged to perform. surger-even on patients for whom an operation is unnecessary--because the equipment and expert skills are there. A government office recently stated that major heart surgery was often performed even though its chances of success were low. In one type of heart surgery ,for example, 0nly 15 percent of patients improved their conditions after the surgery. However, more than 100,000 of these operations are performed in the United States every year.
What effect has modern technology had on medicine？
A．It has reduced the costs of medical treatment.
B．It has helped save the lives of most patients.
C．It has encouraged doctors to do more heart surgeries.
D．It have helped educate people about the prevention of heart disease.
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