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đề 5

Total questions: 3

Worksheet time: 6hrs 45mins

Name
Class
Date
1-10.

Promotion              principles  record              influence    risks 

distribute               write  returns  distribution receivables  confidential           depreciation                material error           depend                 obligations

1.

1. Corporate finance aims at getting the maximum (a)   on the invested capital of the

company.

2.

2. The management accounting information is... (a)   ..because it is used only by

the management.

3.

3......involves engaging in the range of promotional activities e.g. competitions, product tasting etc.

(a)  

4.

4. The choice of distribution method will......on a variety of circumstances.

(a)  

5.

5. All business apply the same......while maintaining double entry records.

(a)  

6.

6. It is necessary to open an account to......goods which are purchased for resale.

(a)  

7.

7. Liabilities are......of the company owed to creditors for a past transaction.

(a)  

8.

8. The resulting......expense may not be a good indicator of the economic

value of the asset being used up.

(a)  

9.

9. An audit seeks to provide only reasonable assurance that the statements are free from...

......

(a)  

10.

10. The channel of......selected for consumer products sold on the retail market

depends upon the type of product.

(a)  

11-15.

Apple to increase screen size on iPhones

Apple Inc. plans to use a larger screen on the next-generation iPhone and has begun to

place orders for the new displays from suppliers in South Korea and Japan, people familiar

with the situation said on Wednesday.

The new iPhone screens will measure 4 inches from corner to corner, one source said. That

would represent a roughly 30 percent increase in viewing area, assuming- giả sử Apple keeps other

dimensions-kich thước proportional-tỷ lệ. Apple has used a 3.5-inch screen since introducing the iPhone in

2007.Early production of the new screens has begun at three suppliers: Korea's LG Display Co Ltd, Sharp Corp and Japan Display Inc., a Japanese government-brokered merger combining the screen production of three companies.

It is likely all three of the screen suppliers will get production orders from Apple, which could begin as soon as June. That would allow the new iPhone to go into production as soon as August, if the company follows its own precedent in moving from orders for prototypes for key components-phụ kiện to launch.

Apple's decision to equip the next iPhone with a larger screen represents part of a competitive response to Samsung Electronics Co Ltd.

Samsung unveiled-tiết lộ its top-of-the-line Galaxy smartphone with a 4.8-inch touch-screen and a faster processor earlier this month. With consumers becoming more and more comfortable using smartphones for tasks they once performed on laptops, like watching video, other smartphone manufacturers have also moved toward bigger displays.

11.

1. How many different suppliers will most likely be involved in the production of Apple's new iPhone screens?

a)

A. Two

b)

B. Three

c)

C. Four

d)

D. Five

12.

2. Are all the suppliers in Japan?

a)

A. Yes

b)

B. No

c)

C. Yes, but there might be another supplier in Singapore

d)

D. None of the above

13.

3. According to the article, Apple equips the next iPhone with a larger screen to.....

a)

A. compete with its rival

b)

B. support its customers

c)

C. support Samsung

d)

D. dominate smartphone market

14.

4. Why are companies making bigger display screens?

a)

A. Because big screens are fashionable

b)

B. Because big screens are modern

c)

C. Because bigger screens makes dialing easier

d)

D. Because consumers are using phones for things they used to do on their laptops

15.

5. How big will Apple's new screen be, compared to the old one?

a)

A. 3.5 inches  

b)

B. 4 inches

c)

C. Thirty percent

d)

    D. twenty percent

16-20.

trade surplus    tariff    protectionist    incentives    trade deficit

market research    outlay    surface mail    security    management accounting

16.

1. The activity of preparing or using financial information about a company in order to

support management decisions.

(a)  

17.

2. An economic measure of a positive balance of trade, where a country's exports exceed

its imports.

(a)  

18.

3. Property or goods that you promise to give to someone if you cannot pay what you owe

to them.

(a)  

19.

4. The process of determining the viability of a new service or product through research

conducted directly with potential customers.

(a)  

20.

5. A way of sending letters, parcels, etc, by road, sea, or train and not by aircraft.

(a)