Messrs. Smith & Co. have given us your name as a (4) . We should be (5) if you would advise us w
Messrs. Smith & Co. have given us your name as a(4). We should be(5)if you would advise us whether they are of good repute.
Messrs. Smith & Co. have given us your name as a(4). We should be(5)if you would advise us whether they are of good repute.
第1题
We very much regret that we are not in a(2)to supply you with enamelware direct, as we are already(3)by Messrs. Freemen & Brothers Co. Ltd. for the sale of this commodity in your district.
第2题
A.可以撤回
B.不得撤回,必须与我某进出口公司签约
C.视为撤销
D.在我某进出口公司同意的情况下,才可撤回
第4题
(Were) the Times Co. to purchase another major media company, there is no doubt that it (could) dramatically transform. (a family-ran) enterprise that still gets 90% of (its) revenues from newspapers.
A.Were
B.could
C.a family-ran
D.its
第6题
第7题
A.导出数据发邮箱:Shenzhen Jiahong Dental Co.,Ltd
B.导出数据发邮箱:jh-cmf@jhteeth.com
C.选择家鸿账号:Shenzhen Jiahong Dental Co.,Ltd 直接发送
D.添加家鸿账号:jh_digital_inbox@163.com 直接发送
第8题
A.四川航空股份有限公司;Sichuan Airlines Co.,Ltd
B.川航集团;Sichuan Airlines
C.四川航空股份有限公司;Sichuan Airlines
第9题
Cardio Co manufactures three types of fitness equipment: treadmills (T), cross trainers (C) and rowing machines (R). The budgeted sales prices and volumes for the next year are as follows:
Labour costs are 60% fixed and 40% variable. General fixed overheads excluding any fixed labour costs are expected to be $55,000 for the next year.
Required:
(a) Calculate the weighted average contribution to sales ratio for Cardio Co. (4 marks)
(b) Calculate the margin of safety in $ revenue for Cardio Co. (3 marks)
(c) Using the graph paper provided and assuming that the products are sold in a CONSTANT MIX, draw a multi-product breakeven chart for Cardio Co. Label fully both axes, any lines drawn on the graph and the breakeven point. (6 marks)
(d) Explain what would happen to the breakeven point if the products were sold in order of the most profitable products first.
Note: You are NOT required to demonstrate this on the graph drawn in part (c). (2 marks)
第10题
spondences: (20%)
Mail 1
Mar 3, 2021
Qingdao King Industrial & Trading Co.
Dear Sirs,
We thank you very much for your hospitality in your booth at the TEXTILES Fair 2021 in Frankfurt.
We are interested in table cloth Art. No.1001 in the packing of 20 pcs per box. The quantity will be one 20-foot container for a start.
Therefore, you are kindly requested to give us your best price rather than USD10.10 per box quoted at the Fair so that we can send you our order for prompt shipment.
We await your early reply with best regards.
Yours truly,
Boston Trading Co. Ltd., USA
Mail 2
Mar 5, 2021
Boston Trading Co. Ltd., USA
Dear Sirs,
It was a pleasure to meet you at the TEXTILES Fair 2021 and to receive your enquiry for our table cloth.
In fact, the price we quoted at the Fair is already the most favorable one. However, in order to save time and to start business, we will further lower our price as follows:
TABLE CLOTH ART. NO. 1001 AT USD 10.00/BOX CIF BOSTON
We are sure this will be acceptable to you. Let us start our business and we will offer you our best service.
We look forward to your early reply.
Yours faithfully,
Qingdao King Industrial & Trading Co.
Mail 3
Mar 6, 2021
Qingdao King Industrial & Trading Co.
Dear Sirs,
We thank you for your E-mail and new price, which we expected to be lower but will accept, noting that this is the first deal between us.
We would also like to order table cloth Art. No.2002 in 10-pc per box at the price of USD 12.50/box. Please confirm. Therefore, our order is as follows:
One 20-foot container of TABLE CLOTH ART. NO. 1001
One 20-foot container of TABLE CLOTH ART. NO. 2002
Packed in paper boxes of 20 pcs and 10 pcs respectively, 50 boxes to a carton respectively.
Shipment from Qingdao to Boston.
Please inform. us roughly how many cartons can be loaded in a 1X20’ container.
Please also inform. us of your payment terms and the earliest shipment date. We are awaiting your good service,high quality and the fine packing as you promised at the Fair, to enable both of us to build a good cooperation to our mutual benefit.
Yours truly,
Boston Trading Co. Ltd., USA
Mail 4
Mar 7, 2021
Boston Trading Co. Ltd., USA
Dear Sirs,
We thank you for your new order, but we find your price for 10 pcs/box table cloth of USD12.50 per box is too low. Our calculation points to USD12.80 per box. But in order to start, we think we can accept USD12.70/box. If you agree, we will fax you our Sales Contract for your signature.
Shipping marks are at our option.
Payment: by a confirmed, irrevocable Letter of Credit in our favor, payable by draft at sight.
Insurance is to be covered by us for 110% of the invoice value against All Risks.
Delivery: within 30 days after receiving the relative L/C.
For your information, according to our calculation, a 20-foot container can hold 600 cartons of 10-pc boxes or 300 cartons of 20-pc boxes.
Yours faithfully,
Qingdao King Industrial & Trading Co.
Mail 5
Mar. 8, 2021
Qingdao King Industrial & Trading Co.
Dear Sirs,
Thanks for your E-mail. We regret we are unable to accept USD12.70 for 10–pc boxes. The best we can do is USD12.60/box, for the start of our cooperation.
As we indicated earlier, you should accept the above price, taking into consideration the higher cost of freight at our expense.
Payment and date of shipment are acceptable. Please entertain our bid, so that we can proceed with the opening of the relevant L/C.
Yours sincerely,
Boston Trading Co. Ltd., USA
Mail 6
Mar. 10, 2021
Boston Trading Co. Ltd., USA
Dear Sirs,
As the cost of raw material is increasing sharply these days, we are facing big problems. Please appreciate our position.
However, in order to start the ball rolling, we accept your price for table cloth in 10-pc boxes at USD12.60/box. We are enclosing our S/C No. QK2021UB100. Please sign and return one copy for our file.
Also enclosed is our banking information. Please establish the covering L/C as soon as possible and fax us a copy of it for our reference.
We are glad to have concluded this initial transaction with you. We hope this would mark the beginning of a long-standing and steady business relationship between us.
Yours sincerely,
Qingdao King Industrial & Trading Co.