神兽史瑞克
Question 1: (7 Marks)问题1：（7分）List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct. (1.75 each heading and definition).请列出并详细说明澳洲会计师公会专业行为守则中的4项职业道德准则（每项准则及解释1.75分）Question 2: (4 Marks)问题2：（4分）Consider two following two products/services from among the following categories that you are familiar with, and describe the aspects of the products that you value as a customer.请从你所熟悉的方面，对以下2种产品/服务进行思考，并向你所认为的潜在客户描述其外观（功能）A recent model car (2 Marks) 新款模型车（2分）‘City-Link’ membership (an electronic toll-road billing device) (2 Marks) ‘City-Link’会员资格（一种收费公路的电子账单设备）（2分）Question 3: (14 Marks)问题3：（14分）Armidale Aluminium Company, a manufacturer of recyclable soft drink cans, had the following inventory balances at the beginning and end of the current year:Armidale铝业公司，一家生产可循环使用的软饮料包装罐的制造商，当年存货期初、期末余额情况如下： （以下原文应为表格/资产负债表，表格分隔符以“·”字符代替——译者注）Inventory Account January 1($) December 31($) 库存商品科目 · 1月1日（$）·12月31日（$）Raw Material 120,000 140,000 原材料 · 120,000 · 140,000 Work in Process 240,000 230,000 在产品（半成品） · 240,000 · 230,000Finished Goods 300,000 330,000 库存商品（产成品） · 300,000 · 330,000During the year the company purchased $500,000 of raw material and spent $800,000 on direct labour. Manufacturing overhead costs were as under:当年公司购买了价值为$500,000原材料，直接人工成本开销$800,000。制造费用如下：Indirect Materials 20,000 间接材料：20,000Indirect Labour 50,000 间接人工成本：50,000Depreciation on Plant and Equipment 200,000 厂房和设备的折旧：200,000 Electricity 50,000 电力：50,000Other 60,000 其他： 60,000Sales revenue was 2,210,000 for the year. Selling and administrative expenses for the year amounted to 220,000. The firm’s tax rate is 40%.全年销售收入为 2,210,000，全年销售及管理费用为220,000，公司税率（企业所得税率——译者注）为40%Required:要求：Prepare a schedule of cost of goods manufactured编制成本计算表Prepare a schedule of cost of goods sold (10.5 Marks)编制销售产品的成本结转表（10.5分）Prepare an income statement for the company (3.5 Marks) 编制公司损益表（3.5分）Question 4: (Total 15 Marks)问题4：（15分）Kylie Helen, a florist, operates retail stores in several shopping malls. The average selling price of an arrangement is $30 and the average cost of each sale is $18. A new mall is opening where Kylie wants to locate a store, but the location manager is not sure about the rent method to accept. The mall operator offers the following three options for its retail store rentals:Kylie Helen，在几家购物中心中经营零售业务的连锁花店。平均每单业务售价为$30，平均每单业务成本为$18。Kylie目前计划在一家新的购物中心中开设连锁店，但负责选址的连锁店经理并不认可租金的支付方式。购物中心运营商提出了以下三种零售商店租金的支付方式：paying a fixed rent of $15,000 a month, or 1、每月支付$15,000的固定的租金，paying a base rent of $9,000 plus 10% of revenue received, or 2、每月支付$9,000的固定的租金，另加10%销售收入paying a base rent of $4,800 plus 20% of revenue received up to a maximum rent of $25,000. 3、每月支付$4,800的固定的租金，另加20%销售收入，但租金最高不超过$25,000Required:要求：a. For each option, compute the breakeven sales and the monthly rent paid at break-even. (9 Marks)a. 对于每一种支付方式，分别计算达到盈亏平衡点的销售总额，以及在平衡点时每月应支付的租金。（9分）b. Compare option 1 with, i. Option 2, and with ii. Option 3, and analyse, at what level of sale both options will have same preference (for both i, and ii), and how these preferences will change if sale goes beyond those levels. (6 Marks)b. 分别比较1、2支付方式，1、3支付方式并进行分析，在何种销售水平上（指销售总额有多少——译者注），两种比较有同样的表现。（解释一下：是指在何种销量的情况下，1、2支付方式的利润差额和1、3支付方式的利润差额是一致的，实际上就是求在何种销量的情况下，2、3支付方式的盈利是一致的——译者注），并请解释在此销量水平上，如果利润继续增长，两种比较的结果将如何变化？（解释一下：是指在该销量发生变化的情况下，销量增长后，1、2支付方式的利润差额和1、3支付方式的利润差额将如何变化——译者注）（6分）Hint for Question 4: Denote ‘number of units sale at Break Even’ by a letter (A, B, or C....)问题4提示：用字母A, B, C来表示各个支付方式的盈亏平衡点的销量。（即可以用字母代替数字说明销量，然后进行比较。本提示的作用在于提示做题者可以先计算出各个支付方式的盈亏平衡点销量分别是多少，然后再进行比较——译者注）
睡不死也睡
问题1:(7标志)列表和定义四的道德标准,澳大利亚社会的一部分注册执业会计师的职业行为标准。每个标题和定义(1.75)。问题2:(4标志)考虑两个两方面的产品/服务,在下列情形你熟悉的描述方面的产品,你的价值作为一个客户。最近的一个汽车模型(2标志)“City-Link的入会(电子收费还贷公路计费装置),(2)标记问题3:(14标志)Armidale铝公司,生产可回收的软饮料罐、有以下库存余额在开始和结束当年:库存帐1月1日(12月31日(美元)美元)原料120000 - 140000工作过程中,240000 - 230000成品300000 - 330000在这一年里公司购买了价值500000的原材料、直接人工成本上花费了近800000美元。制造费用成本下:辅料20000间接劳动50000厂房和设备折旧—200000电5000060000销售收入是2210000年)。销售和行政费用达220000年。公司的所得税率为40%。要求:准备一个商品的成本制造的时间表准备一个计划销售货物的成本(10.5分)准备公司的损益表(3.5分)问题4:总计15(商标)凯莉海伦,一家花店,零售商店经营几个购物商场。的平均售价为$ 30的安排,每个销售的平均成本是$ 18岁。在一个新的购物中心是开放凯莉要找到一个商店,但是主教练的位置不确定的方法去接受。租金购物中心提供了以下三个选择算子对其零售店面租金:一个固定的租金支付每月15000美元,或租金支付9000美元,加上基地收入的10%接受过的,或者接受了租金支付一个基地4800美元,加上20%的收入
我可不是吃素的
大学生的奶茶店创业计划书
马上就要毕业了，对于自己的规划已经做好了，以下是我对以后的创业的规划书如下。下面是由我为大家整理的“大学生奶茶店创业计划书”，仅供参考，欢迎大家阅读。
前景
珍珠奶茶是非常大众的饮品，有人计算过，台湾有超过一万家奶茶店，大概2300人就拥有一家。杭州奶茶生意也早已风生水起，高教区、商业街、居民生活区等都有奶茶店扎堆抢滩，饮品业的前景被越来越多人看好。
一、市场分析
奶茶店就是一个资金投入低，消费人群广，回收成本快，而且门面非常好找的创业项目，一般除了人工和日常开销外，奶茶店经营管理不用太多的周转金，非常适合小本自主创业。一般一家奶茶店都能在几个月收回成本，最快的两三个月收回成本，但是奶茶店重要的还是靠的是口味，靠的是经营策略，靠的是独特的奶茶文化。
近两年，奶茶在我国大江南北遍地开花，不论城市大小，不论男女老少，消费水平高低，奶茶称谓日常街头的一个时常显现的亮点，走在繁华的闹市街头，很容易寻找到。手里拿着一杯奶茶，男女青年的身影，口感新鲜、味美。都是现做现卖，由多种可口的原料配成。随着市场的竞争越来越激烈，消费者对产品的质量越来越高。原材料价格一涨再涨。加上一些商家为保证利润，不断降低原料品质，导致现在奶茶市场一片混乱。奶茶已经成为近一段时间来垃圾食品的代名词，通过我们对消费者的调查了解，真正的原因还是在于奶茶口味的问题。口味不断推陈出新、变化多、形成众多系列，消费者选择广。
现在我们最大的竞争对手就是学校外的奶茶，我们要从价格上与他们竞争。
二、奶茶店的设备选购
由于我们不是加盟别人的店，所以一切东西都要自己亲自采购。由于我们做的是小本生意，所以我们要努力寻找物美价廉的货源。具体使用过程中的注意事项：
1、封口盖
封口盖必须与杯口直径大小一致，而且购买时要检查一下封口盖，是否有十字花刀，这样可以给顾客带来方便。我们会一大包的卖，这样可以节约成本.
2、杯子
杯子的价格相差不大，质量却相差不少，而且杯子很重要，一定要多跑几家，认真选购。
3、吸管
选购的时候要注意用料的.厚薄。
三、设备的维护与优惠计划
1、卫生是第一的。你的东西可以不好吃，但是一定要让人放心。
2、一些学生会问我们有关色素、原料、质量等等方面的为题，我们一定要想好怎样回答。
四、风险分析
创业中的挫折是难免的。生意好不免会引起同行的竞争。虽然在短期上，顾客会到他的店里消费，但是顾客是会比较的。他们终究会觉得我们的产品口感要更好些。我们要不断进行创新。
五、财务分析
1、日常消耗
开办一家奶茶店是避免不了其他的日常消耗的，如水电费等。在用上电，我们会采取购置技能电灯泡，这样既环保又节约。在用水方面，我们也做到了一水多用。水和电尽可能的做到回收利用。
2、货物进出
所有工作人员必须用有效凭证来到出纳处报销，此外，由出纳管理财务，会计每日一次对账，店长一星期一次查账。
六、店面装置
由于主要消费是学生，而现在的学生又比较早熟，因此，店面风格可以比较中性、温馨和浪漫。至于店面内的设计，则选择室内精美壁纸，营造出一种童趣、浪漫、休闲的环境，同样以花草作为主要装点工具。桌椅以红色为主，可以引起顾客的食欲。
七、经验策略
1、营销策略分析
印刷小名片进行投送
大学校园住宿比较集中，学生基本上都在寝室内，所以此方向可以得到十分好的宣传效果 张贴广告 可在校园人流密集处张贴广告进行宣传
网络宣传
口碑传递
可通过同学，老师介绍增加消费人群
2、服务方面
奶茶店的服务必须是一流的，并且是微笑服务。
hsxshirley
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冒冒爱雨雨
机械装置英文是mechanical device。
例句
另一个例子是“警报器”这个词，是我们很熟悉的一个机械装置，当警车、救护车或消防车靠近时，警报器会发出警报。
Another example is the word siren, familiar to us as the mechanical device that makes such an alarming sound when police cars, ambulances, or fire engines approach.
现在我真的很沉迷机械装置，但是你可以想象重物掉落的时候会带动桨轮旋转。
Now I'm really fantastic at drawing this mechanical device, but you can imagine that dropping weight can cause a paddlewheel to turn.
她卸下了照相机上的胶卷推进机械装置。
She disengaged the film advance mechanism on the camera.
优质会计资格证问答知识库
