题目内容
（请给出正确答案）
A、a small tariff imposed by a small country.
B、a small tariff imposed by a large country.
C、a large tariff imposed by a small country.
D、a large tariff imposed by a large country.
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）
抱歉！暂无答案，正在努力更新中……
更多“The optimum tariff is most likely to apply to __________.”相关的问题
A、the best tariff a country can obtain via a WTO negotiated round of compromises.
B、the tariff, which maximizes the terms of trade gains.
C、the tariff, which maximizes the difference between terms of trade gains and terms of trade loses.
D、not practical for a large country due to the likelihood of retaliation.
A、a specific tariff will tend to raise more revenue than an ad valorem tariff.
B、an ad valorem tariff will tend to raise more revenue than a specific tariff.
C、an optimum tariff will tend to raise more revenue than an escalating tariff.
D、a tariff quota will tend to raise more revenue than a specific tariff.
A—Purchase contract B—Market research
C—Competitive advantage D—Cash flow
E—Real profit F—payroll tax
G—Payment certificate H—The profitability of the enterprise
I—Business operation J—Profit and loss
K—Business transaction L—Base tariff level
M—Gross profit N—Net profit
O—Application for insurance
Example: (O )申请保险 (F )工薪税
51. ()业务经营 ()毛利
52. ()巾场研究 ()利润和亏损
53. ()交易 ()竞争优势
54. ()现余流转 ()企业盈利率
55. ()实际利润 ()基础税率
A—trade preference B—technical barriers to trade
C—state trading D—Schedules of concessions
E—Regional trade F—pre-shipment inspection
G—customs valuation H—bar code
I—blue box policies J—bound tariff rates
K—Cairns Group L—effective rate of protection
M—special and differential treatment N—peace clause
O—mid-term review P—cultural exception
51. () 贸易优先 () 国有贸易
52. () 蓝箱政策 () 区域贸易
53. () 和平条款 () 中期审议
54. () 装船前检验 () 海关估价
55. () 凯恩斯集团 () 文化例外
A—Autonomous tariff B—Most-favored-nation rate
C—Logistics management D—Distribution logistics
E—Electronic data interchange F—Assembly packaging
G—Physical distribution H—Letter of credit
I—Bubble economy J—Sluggish market
K—Education for all-around development L—Online trading platform
M—Competitive products N—Bid for the Olympic Games
O—Digital society P—Surf the Internet
Examples: (A )自主关税 (P )上网
51. ()集合包装 ()物流管理
52. ()素质教育 ()网上交易平台
53. ()最惠国税率 ()电子数据交换
54. ()销售物流 ()泡沫经济
55. ()市场疲软 ()拳头产品
December 1st, 2009
Mr. Hieu La
1425 White lane
Okland, California 94107
Dear Mr. La,
I have been approached by a Mr. Lincoln Harris, presently an economist with the Florida Sugar Corporation, who has asked me to recommend him for graduate study at your institution. As I consider him to be very well-qualified, I am very pleased to comply with his request.
In 2001, he jointed this Corporation as an Assistant Economist to help determine optimum sugar production levels. As he was very dedicated to his work and efficient, he was promoted to the position of Financial Analyst in 2004. Besides having an unusual ability to supervise our computerized operations, he has also demonstrated a high level of managerial expertise. As a person, he is very cooperative and assiduous.
Without hesitation, I should like to say that I am confident that he possesses the necessary prerequisites to be a successful graduate student at your university.
Sincerely yours,
Philip Martin
Why does Philip Martin write this letter？
A．Because he wants to introduce Mr. Lincoln Harris to Florida Sugar Corporation.
B．Because he wants to consider Mr. Lincoln Harris' request.
C．Because he knows that Mr. Lincoln Harris is a good student.
D．Because he would like to recommend Mr. Lincoln Harris to a graduate school.
The Universal Health System (UHS) provides the entire healthcare service to residents in Illopia. The UHS is funded centrally through revenues from taxpayers. However, the government is not involved in the day-to-day running of the UHS, which is largely managed regionally by a number of self-governing trusts, such as the Sickham UHS Trust.
The Sickham UHS Trust runs one hospital in Sickham and, like other trusts in Illopia, receives 70% of its income largely from the UHS’ ‘payments by results’ scheme, which was established two years ago. Under this scheme, the trust receives a pre-set tariff (fee income) for each service it provides. If the Trust manages to provide any of its services at a lower cost than the pre-set tariff, it is allowed to use the surplus as it wishes. Similarly, it has to bear the cost of any deficits itself. Currently, the Trust knows that a number of its services simply cannot be provided at the tariff paid and accepts that these always lead to a deficit. Similarly, other services always seem to create a surplus. This is partly because different trusts define their services and account for overheads differently. Also, it is partly due to regional differences in costs, which are not taken into account by the scheme, which operates on the basis that ‘one tariff fits all’.
The remaining 30% of the Trust’s income comes from transplant and heart operations. Since these are not covered by the scheme, the payment the Trust receives is based on the actual costs it incurs in providing the operations. However, the Trust is not allowed to exceed the total budget provided for these operations in any one year.
Over recent years, the Trust’s board of directors has become increasingly dissatisfied with the financial performance of the Trust and has blamed it on poor costing systems, leading to an inability to control costs. As a result, the finance director and his second in command – the financial controller – have now been replaced. The board of directors has taken this decision after complaining that ‘the Trust simply cannot sustain the big deficit between income and spending’. The new financial controller comes from a manufacturing background and is a great advocate of target costing, believing that the introduction of a target costing system at the Sickham UHS Trust is the answer to all of its problems. The new financial director is unconvinced, believing target costing to be only really suitable in manufacturing companies.
Required:
(a) Explain the main steps involved in developing a target price and target cost for a product in a typical manufacturing company. (6 marks)
(b) Explain four key characteristics that distinguish services from manufacturing. (4 marks)
(c) Describe how the Sickham UHS Trust is likely, in the current circumstances, to try to derive: (i) a target cost for the services that it provides under the ‘payment by results’ scheme; and (2 marks) (ii) a target cost for transplants and heart operations. (2 marks)
(d) Discuss THREE of the particular difficulties that the Sickham UHS Trust may find in using target costing in its service provision. (6 marks)
警告：系统检测到您的账号存在安全风险
为了保护您的账号安全，请在“简答题”公众号进行验证，点击“官网服务”-“账号验证”后输入验证码“”完成验证，验证成功后方可继续查看答案！
