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[单选题]

Some restaurants only accept()as a form. of payment so make sure that you have enough on you.

A.a credit card

B.money

C.a cheque

D.cash

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更多“Some restaurants only accept()as a form. of payment so make sure that you have enough on you.”相关的问题

第1题

According to the passage, how are meals sold in some Brazilian restaurants?A.Foods have ve

According to the passage, how are meals sold in some Brazilian restaurants?

A.Foods have very low but different prices.

B.All dinners pay the same amount of money.

C.Dinners pay according to the number of plates.

D.Meals are charged according to their weight.

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第2题

The favorite food in the United States is the hamburger (汉堡包). The favorite place to bu

The favorite food in the United States is the hamburger (汉堡包). The favorite place to buy a hamburger is a fast food restaurant. At fast food restaurants, people order their food, wait a few minutes, and carry it to their tables themselves. People also take their food out of the restaurant and eat it in their cars or in their homes. At some fast food restaurants. people can order their food, pay for it and pick it up without leaving their cars.

There are many kinds of fast food restaurants in the United States. The greatest in number sell hamburgers, French fries (油炸马铃薯片) and so on. They are popular food among Americans. Besides, fast food restaurants that serve Chinese food, Mexican food, Italian food, chicken, seafood and ice-cream are very many. The idea of a fast food restaurant is so popular that nearly every kind of food can be found in one.

Fast food restaurants are popular because they reflect (反映) American life style. Customers can wear any type of dress when they go to a fast food place. Second, they are fast. People who are busy do not want to spend time preparing their own food or waiting while someone prepares it. In fast food restaurants the food is usually ready before the customer even orders it. Finally most food in a fast food restaurant is not expensive. Therefore, people are able to buy and eat at a fast food restaurant often, while they may not be able to go to a more expensive restaurant very often.

Hamburgers and French fries can be got at the fast food restaurants.

A.some of

B.most of

C.a part of

D.all of

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第3题

How to Be a Successful Businessperson Have you ever wondered why some people are successfu

How to Be a Successful Businessperson

Have you ever wondered why some people are successful in business and others are not? Here's astory about one successful businessperson. He started out washing dishes and today he owns 168 res-taurants.

Zubair Kazi was born in Bhatkal,a small town in southwest India. His dream was to be an airplanepilot,and when he was 16 years old,he learned to fly a small plane.

At the age of 23 and with just a little money in his pocket, Mr. Kazi moved to the United States.He hoped to get a job in the airplane industry in California. Instead, he ended up working for a compa-ny that rented cars.

While Mr. Kazi was working at the car rental(租赁的)company,he frequently ate at a nearby KFCrestaurant. To save money on food,he decided to get a job with KFC. For two months,he worked as acook's assistant. His job was to clean the kitchen and help the cook. "I didn't like it,"Mr,Kazi says,"but I always did the best I could. "

One day, Mr. Kazi's two co-workers failed to come to work. That day,Mr. Kazi did the work of allthree people in the kitchen. This really impressed the owners of the restaurant. A few months later,the owners needed a manager for a new restaurant. They gave the job to Mr. Kazi. He worked hard asthe manager and soon the restaurant was making a profit.

A few years later,Mr. Kazi heard about a restaurant that was losing money. The restaurant wasdirty inside and the food was terrible. Mr. Kazi borrowed money from a bank and bought the restau-rant. For the first six months,Mr. Kazi worked in the restaurant from 8 a. m. t0 10 p. m. ,seven days aweek. He and his wife cleaned up the restaurant,remodeled the front of the building,and improved thecooking. They also tried hard to please the customers. If someone had to wait more than ten minutesfor their food, Mrs. Kazi gave them a free soda. Before long the restaurant was making a profit.

A year later, Mr. Kazi sold his restaurant for a profit. With the money he earned, he bought threemore restaurants that were losing money. Again, he cleaned them up,improved the food,and retrainedthe employees. Before long these restaurants were making a profit,too.

Today Mr. Kazi owns 168 restaurants,but he isn't planning to stop there. He's looking for morepoorly managed restaurants to buy. "I love it when I go to buy a restaurant and find it's a mess, "Mr.Kazi says. "The only way it can go is up. "

When Mr. Kazi was young, his dream was to

A.sell cars

B.own a restaurant

C.become a good cook

D.be an airplane pilot

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第4题

2 Helen Bradshaw, a recent graduate with a degree in catering management, has spotted a ma
rket opportunity during

her first job with a large supermarket chain. She knows there is a growing market for distinctive, quality cakes in the

bakery sections of the supermarket chains, as well as in supplying independent individual premium cake shops, and

also for catering wholesalers supplying restaurants and hotels.

Helen is very determined to set up her own business under the brand name of ‘Helen’s cakes’, and has bought some

equipment – industrial food mixers, ovens, cake moulds – and also rented a small industrial unit to make the cakes.

Helen has created three sets of recipes – one for the premium cake shop market, one for the supermarkets and one

for the catering wholesalers but is uncertain which market to enter first. Each channel of distribution offers a different

set of challenges. The premium cake shop market consists of a large number of independent cake shops spread

through the region, each looking for daily deliveries, a wide product range and low volumes. The supermarkets are

demanding good quality, competitive prices and early development of a product range under their own brand name.

The catering wholesalers require large volumes, medium quality and low prices.

Helen has learnt that you are a consultant specialising in start-up enterprises and is looking to you for advice.

Required:

(a) Acting as a consultant, prepare a short report for Helen advising her on the advantages and disadvantages

each channel offers and the implications for a successful start-up. (12 marks)

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第5题

There are signs ______ restaurants are becoming more popular with families.A.thatB.whoseC.

There are signs ______ restaurants are becoming more popular with families.

A.that

B.whose

C.which

D.in which

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第6题

2 Your audit client, Prescott Co, is a national hotel group with substantial cash resource
s. Its accounting functions are

well managed and the group accounting policies are rigorously applied. The company’s financial year end is

31 December.

Prescott has been seeking to acquire a construction company for some time in order to bring in-house the building

and refurbishment of hotels and related leisure facilities (e.g. swimming pools, squash courts and restaurants).

Prescott’s management has recently identified Robson Construction Co as a potential target and has urgently requested

that you undertake a limited due diligence review lasting two days next week.

Further to their preliminary talks with Robson’s management, Prescott has provided you with the following brief on

Robson Construction Co:

The chief executive, managing director and finance director are all family members and major shareholders. The

company name has an established reputation for quality constructions.

Due to a recession in the building trade the company has been operating at its overdraft limit for the last 18

months and has been close to breaching debt covenants on several occasions.

Robson’s accounting policies are generally less prudent than those of Prescott (e.g. assets are depreciated over

longer estimated useful lives).

Contract revenue is recognised on the percentage of completion method, measured by reference to costs incurred

to date. Provisions are made for loss-making contracts.

The company’s management team includes a qualified and experienced quantity surveyor. His main

responsibilities include:

(1) supervising quarterly physical counts at major construction sites;

(2) comparing costs to date against quarterly rolling budgets; and

(3) determining profits and losses by contract at each financial year end.

Although much of the labour is provided under subcontracts all construction work is supervised by full-time site

managers.

In August 2005, Robson received a claim that a site on which it built a housing development in 2002 was not

properly drained and is now subsiding. Residents are demanding rectification and claiming damages. Robson

has referred the matter to its lawyers and denied all liability, as the site preparation was subcontracted to Sarwar

Services Co. No provisions have been made in respect of the claims, nor has any disclosure been made.

The auditor’s report on Robson’s financial statements for the year to 30 June 2005 was signed, without

modification, in March 2006.

Required:

(a) Identify and explain the specific matters to be clarified in the terms of engagement for this due diligence

review of Robson Construction Co. (6 marks)

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第7题

Whether at home or in a restaurant, meals in Brazil are sacred(神圣的) ; a time to ea

Whether at home or in a restaurant, meals in Brazil are sacred(神圣的) ; a time to eat, but also to share precious moments with family and friends. Now, here's a Brazilian custom I miss enormously: a decent, sit-down, leisurely-paced lunch and/or dinner. To this day, I have to keep reminding myself, "what's the big hurry? " and I confess that one of the things I look forward to, when I go to Brazil, is the "family" meal. We have a joke that, if you see people sitting around a table in the US, having lunch for longer than 1/2 hour, it must be a business lunch. And also, sitting at your desk and eating lunch while you work is incomprehensible to most Brazilians, who leave their offices to eat with their colleagues and friends in restaurants and cafes. You guess, lunch is usually a more substantial meal than in the U.S.

(68) For lunch and, depending on the location, also dinner, Brazilians have wonderful, inexpensive restaurants where home-style. meals are sold by kilo. You just pile the food on your plate and someone will weigh it for you. The same goes for desserts. You order drinks from your waiter and pay him at the end of your meal.

Dinner is served much later than in the U. S. In the big cities, children are a common sight in restaurants at night, since Brazilians will take their kids out to dinner at all hours. As a result of this and the traditional Sunday lunches, Brazilian kids learn table manners at an early age. For many of my Brazilian friends, dinner is a lighter meal of bread, cheese and cold cuts. So expect either type of meal.

In Brazil, people usually have meals______.

A.in a hurry at restaurants

B.in a leisurely manner

C.at their desk in the office

D.for less than 1/2 hour

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第8题

3 Fran?ois, Demetris, José and Giuseppe are a group of students from different Mediterrane
an countries, taking their

MBA in a large UK city. As part of their course requirements, the group has to come up with an innovative business

idea, research into the feasibility of that idea and then present their business plan to a panel. After considerable

brainstorming they have come up with the idea of a themed restaurant based around Mediterranean cooking, menus

and service provisionally called ‘Casa del Mediterraneo’ and located in the city centre.

Initial research has revealed suitable premises to rent, but also the severe competition they will face in a city that is

very cosmopolitan and well provided for with restaurants serving cuisine from many parts of the world. The city has

a student population of around 100,000 and this, together with a young working population, means that there is a

very vibrant social life and a real willingness to sample food from different parts of the world.

Required:

(a) Identify and evaluate the critical success factors and associated competences that the group should consider

in developing their business plan for the restaurant. (12 marks)

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第9题

American Blacks experienced a revolution after 1945, a revolution in expectations. Followi
ng World War Ⅱ, the steady movement toward first-class citizenship for Black people quickened, with significant actions taking place in courts of law, in voting booths, in restaurants and in the streets of the nation.

A decade of intense civil rights activity was launched in 1954 when the United States Supreme Court declared segregated schools to be unconstitutional. In 1955, Dr. Martin Luther King, Jr. , effectively organized the Blacks of Atlanta, Georgia, in a bus boycott. The boycott lasted two years, and when it was over, Blacks no longer were degraded by being forced to sit or stand in the rear of buses.

In 1960, a group of Black college students decided that they, sis well as white persons, had the right to eat at a lunch counter in Greensboro, North Carolina. This sit-in sparked an aggressive national movement and, in the next few years, thousands of young men and women -- Black and white, North and South -- overturned local laws and customs that had maintained segregation. Sit-ins, prayins, freedom rides, freedom marches and demonstrations to open all schools to Black children took place across the nation.

Several important actions took place to change the status of black people ______.

A.after World War Ⅱ

B.in 1954

C.before 1945

D.in 1960

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第10题

Kyanite Pizzas Co (Kyanite) operates a large chain of fast food restaurants. You are an au

Kyanite Pizzas Co (Kyanite) operates a large chain of fast food restaurants. You are an audit supervisor of Jasper & Co and are currently preparing the audit programmes for the audit of Kyanite’s financial statements for the year ended 31 March 2016. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.

(i) Property, plant and equipment

In the past Kyanite has received negative press reports over the condition of its fast food restaurants, with comments suggesting they are old fashioned and tired looking. Therefore during the year the company undertook a full review of all its assets and carried out extensive refurbishments to the majority of its restaurants. This review resulted in a significant amount of ageing fixtures and fittings being disposed of and a significant amount of capital expenditure was invested in all remaining restaurants. (6 marks)

(ii) Equity The refurbishment was financed via a share issue in April 2015 at a premium of $1·6 million. (4 marks)

Required:

Describe substantive procedures you should perform. to obtain sufficient and appropriate audit evidence in relation to the above two matters.

Note: The mark allocation is shown against each of the two matters above.

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第11题

There is growing interest in East Japan Railway Co. ltd., one of the six companies, create
d out of the privatized national railway system. In an industry lacking exciting growth__1__, its plan to use real-estate assets in and around train stations__2__is drawing interest.

In a plan called “Station Renaissance” that it__3__in November, JR East said that it would__4__using its commercial spaces for shops and restaurants, extending them to__5__more suitable for the information age. It wants train stations as pick-up__6__for such goods as books, flowers and groceries__7__over the Internet. In a country where city__8__depend heavily on trains__9__commuting, about 16 million people a day go to its train stations anyway, the company __10__. So, picking up commodities at train stations__11__consumers extra travel and missed home deliveries. JR East already has been using its station__12__stores for this purpose, but it plans to create__13__spaces for the delivery of Internet goods.

The company also plans to introduce __14__cards—known in Japan as IC cards because they use integrated circuit for__15__information__16__ train tickets and commuter passes__17__the magnetic ones used today, integrating them into a/an __18__pass. This will save the company money, because__19__for IC cards are much less expensive than magnetic systems. Increased use of IC cards should also__20__the space needed for ticket vending.

A.perspectives

B.outlooks

C.prospects

D.spectacles

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