B.Take the napkin out to your side and shake it before placing it on your lap
C.Tuck the napkin in at your neckline to protect your tie or shirt
D.If you need to leave the table during the meal, place the napkin in your chair
Dear Sir,
We are a leading dealer in waterproof garments. Our customers have expressed interest in your raincoats and enquired about their quality.
Provided quality and price are satisfactory there are prospects of good sales here, but before placing a firm order we want to make a trial salE.We should be glad if you would send us, on fourteen day's approval, a selection of men's and women's raincoats. Any of the items unsold at the end of the period, and which we decide not to keep as stock, would be returned at our expense.
We look forward to hearing from you soon.
Yours sincerely,
The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is then placed into the oven for baking.
All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank.
The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows:
Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were:
Required:
(a) Calculate the total material mix variance and the total material yield variance for OBC for the last quarter. (7 marks)
(b) Using the information in the question, suggest THREE possible reasons why an ADVERSE MATERIAL YIELD variance could arise at OBC. (3 marks)
听力原文: (32) County fairs are a tradition in New England towns. They offer great entertainment. One popular event is the pie-eating contest. If you want to take part in the contest, it is a good idea to remember these guidelines: (33) first, make sure your stomach is nearly empty of food. Eating a whole pie can be hard if you have just finished a meal. Next, it is helpful to like the pie you are going to eat. The cream types are a good choice. They slide down the throat more easily. Placing your hands in the right position adds to the chances of winning. There is a temptation to reach out and help the eating process. This will result in becoming disqualified. (34) Don't just sit on your hands, if your hands are tied behind your back, you will not be tempted to make use of them.
Now you are ready to show your talent at eating pies. The object, of course, is to get the bottom of the pie plate before the other people. (35) It is usually better to start at the outside and work toward the middle. This method gives you a goal to focus on. Try not to notice what the other people near you are doing. Let the cheers from the crowd spur you on. But don't look up. All you should think about is eating that pie.
(33)
A.In a fast-food restaurant.
B.At a shopping center.
C.At a county fair.
D.In a bakery.
听力原文: County fairs are a tradition in New England towns. They offer great entertainment. One popular event is the pie-eating contest. If you want to take part in the contest, it is a good idea to remember these guidelines: first, make sure your stomach is nearly empty of food. Eating a whole pie can be hard if you have just finished a meal. Next, it is helpful to like the pie you are going to eat. The cream types are a good choice. They slide down the throat more easily. Placing your hands in the right position adds to the chances of winning. There is a temptation to reach out and help the eating process. This will result in becoming disqualified. Don't just sit on your hands, if your hands are tied behind your back, you will not be tempted to make use of them.
Now you are ready to show your talent at eating pies. The object of course, is to get the bottom of the pie plate before the other people. It is usually better to start at the outside and work toward the middle. This method gives you a goal to focus on. Try not to notice what the other people near you are doing. Let the cheers from the crowd spur you on. But don't look up. All you should think about is eating that pie.
(36)
A.In a fast-food restaurant.
B.At a shopping center.
C.At a county fair.
D.In a bakery.
Primitive men who lived in hot 【C8】______ could depend on the heat of the sun to cook their food. For example, in the desert areas of the southwestern United States, the Indians cooked their food by placing it on a flat 【C9】______ in the hot sun. They cooked pieces of meat and thin cakes of corn meal in this 【C10】______ We guess that the earliest kitchen 【C11】______ was a stick 【C12】______ which a piece of meat could be attached and held over a fire. Later this stick was 【C13】______ by an iron rod which could be turned frequently to cook the meat 【C14】______ all sides.
Cooking food in water was 【C15】______ before man learned to make water containers that could not be 【C16】______ by fire. The 【C17】______ cooking pots were reed or grass baskets in which soups and stews could be cooked. 【C18】______ 166 B. C. the Egyptians had learned to make mere 【C19】______ cooking pots out of sandstone. Many years later, the Eskimos learned to make 【C20】______ pans.
【C1】
A.thus
B.however
C.otherwise
D.consequently
When primitive people began to wear clothing regularly, they had to make it from the materials at hand, In cold regions, they often used the skins of fur-bearing animals as protection against the cold. In warmer regions of the world, the people dressed themselves in clothing made from leaves, tree bark and woven grasses. Some people scraped the hair from animal skins to make soft leather for their clothes.
Linen was the first woven material from which clothes were made. From very early times, men have known how to make flax into fine linen. In fact, over four thousand years ago, Egyptians grew flax along the banks of the Nile River. They learned how to make threads from the fiber of the flax plant, and the linen that the ancient Egyptians wore was softer, finer linen than the linen today. However, only the very rich Egyptians could afford this fine linen. The poor people of ancient Egypt wore very coarse linen or animal skins, and most of them owned only one garment apiece.
Egyptian and Jewish priests, who lived in warm lands, wore fine linen clothing at religious festivals. The Egyptians wound their mummies in bands of linen before placing them in the tomb. Fine linen was also worn by the wealthy Greeks of ancient times. And, during the Middle Ages, most of the people in Europe wore linen.
Wool was probably the second woven material to be' for clothes, because there are many kinds of sheep that can live in many different climates, and because sheep are easy to raise; they have been raised in many parts of the world for their meat and their soft, warm wool. We do not know when people first thought of cutting off the sheep's wool and spinning it into yarn. However, we do know that, very early in history, rich and poor people alike were wearing wool clothes. Amusingly, sheep's wool wasn't the only wool used by early man. The desert people made clothing from camel' s hair; the people of Asia minor used the fleece of the angora goat, the people of northern India and Tibet wove the fleece of the cashmere goat into soft, warm clothing; and the South American Indians made clothes from the wood of the Hama, their beast of burden.
According to the passage, why primitive people "dressed up" ?
A.They wanted to be beautiful.
B.It was a custom at that time.
C.They discovered that "dressed up" could make them warm.
D.They wanted to make use of feathers and animal skins.
A.of placing
B.table-cloths
C.at
D.offered
A.assisted
B.sustained
C.attracted