Product lines are usually created by company as a marketing strategy to attract new customers to buy a brand.

?Read the text below about product brands.

?Choose the best word to fill each gap, from A, B, C or D on the opposite page.

?For each question 19-33, mark one letter (A, B, C or D) on your Answer Sheet.

?There is an example at the beginning (0).

THE ROLE OF BRAND IMAGE

Although brand image is not the only rest why certain products are successful, it is an extremely important part of an overall marketing strategy. In fact, many manufacturers (19) such a high value on their brands that they employ legal experts to (20) them from misuse by imitators and counterfeit traders. In addition, companies (21) employees with handbooks which (22) how their logos should be used - for example the size and colour of graphics and suitable ways of displaying the product.

Originally the brand was little more than a graphic that helped people to (23) a particular product, but as advertising developed, it grew in (24) As the famous brands became (25) with quality in the minds of consumers, manufacturers found they could (26) top prices for these products in order to recover some of the heavy (27) of advertising. As firms realised their potential value, brands quickly became registered trade marks. Today, branding is widespread and is used to sell both products and services.

Most companies (28) to achieve 'multiple appeal' with their brands. This means that the brand appeals to people of different age groups and lifestyles. The problem for the brand manufacturer is how to keep old customers and at the same time to (29) new ones.

A powerful brand is good for sales, but first this has to be (30) and then maintained through a continuous (31) of image design and advertising. If multiple appeal (32) then regular evaluation of the brand will show this and should (33) in the product being redesigned or the advertising being changed.

(19)

A．present

B．place

C．settle

D．rest

The marketing strategies contribute greatly to the success of Coca-Cola in that______.

A．they are in consistent with the American culture

B．they are totally different from that of other companies

C．it produced some of the most commercials, tunes, slogans and sponsorship

D．they compete with others in a youthful and carefree style

For a 10-year floating-rate security, if market interest rates change by 1%, the change in the value of the security willmost likely be:

A.zero.

B.related to the security’s coupon reset frequency.

C.similar to an otherwise identical fixed-rate security.

(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

听力原文：Woman: In our last meeting, David, we talked about the need for bringing in agency staff to take over the marketing strategy.

Man: Yes. I've talked it over with my senior management team. It's not something we'd considered before and we're not sure this is the right moment for a commitment like that.

Woman: I would say this is the perfect moment. The business is doing really well and you are ahead of the competition but this means there are new challenges ahead. Your managers are already so busy due to the recent expansion that I think your day-to-day business could suffer if you don't get outside help.

Man: I see. How would an agency be able to help us develop our business?

Woman: Well, when I discussed with the marketing team their plans for a new marketing strategy, I felt their ideas lacked imagination and creativity. I'm not sure that they have the resources or the experience to take the business forward. And besides, I don't think recruiting new people to the team is the answer at this stage as this would be expensive and time-consuming. Consultants, though, are experts at providing solutions quickly, which is what you need most of all.

Man: And what type of agency do you have in mind for this?

Woman: You can go for the safe option and choose a well-known agency such as Walker Taylor, but they would be very expensive. An agency like Duffy and Partners on the other hand is smaller but has the relevant experience and employs some of the best consultants.

Man: I have heard that Red Ribbon is very good.

Woman: That's true, but they're not really specialists in your field.

Man: Anyway, before we decide which agency to use, we need to decide what we'd want them to do.

Woman: There are two ways to use an agency: to do a specific job, like an audit or product launch, or to involve them in the long-term development of your business, which is what I would do in your situation.

Man: It sounds like an expensive long-term commitment to me.

Woman: It needn't be. There are ways to limit the costs. Before you draw up the contract you must decide what your aims are and only agree to pay according to how well the agency achieves these aims. Most agencies will agree to terms like this these days. Man: I like the sound of that. I'd feel I was really getting value for money.

Woman: Remember though, David, it's up to you as well to make it work. Successful relationships depend on sharing information about the business freely and being totally open with the agency. Then let them get on with their job without trying to take control and don't waste time on unnecessary meetings.

Man: Mm.

Woman: Things can go wrong, of course, even when your whole team's involved in the process. Agencies frequently complain that a key reason for failure is that middle managers are sometimes too afraid to say yes to new ideas because saying no is less risky.

Man: I can see that. So, you're saying that we have to be good clients if we want to achieve good results?

Woman: Exactly. In my experience, great clients get great agencies. They understand that, if the business is successful, then the agency is successful.

Man: Well. It's something I need to think about. I agree we should certainly meet some of these agencies and see what they have to offer. But I know the marketing team won't like it.

?You will hear Janet Willis, a management consultant, advising David Smith, a managing director, about using a marketing services agency.

?For each question (23-30), mark one letter (A, B or C) for the correct answer.

?After you have listened once, replay the recording.

Why does Janet Willis think they need to use an outside agency?

A．because the business is growing quickly

B．because the business is not growing fast enough

C．because the business is falling behind its competitors

听力原文：Woman: In our last meeting, David, we talked about the need for bringing in agency staff to take over the marketing strategy.

Man: Yes. I've talked it over with my senior management team. It's not something we'd considered before and we're not sure this is the right moment for a commitment like that.

Woman: I would say this is the perfect moment. The business is doing really well and you are ahead of the competition but this means there are new challenges ahead. Your managers are already so busy due to the recent expansion that I think your day-to-day business could suffer if you don't get outside help.

Man: I see. How would an agency be able to help us develop our business?

Woman: Well, when I discussed with the marketing team their plans for a new marketing strategy, I felt their ideas lacked imagination and creativity. I'm not sure that they have the resources or the experience to take the business forward. And besides, I don't think recruiting new people to the team is the answer at this stage as this would be expensive and time-consuming. Consultants, though, are experts at providing solutions quickly, which is what you need most of all.

Man: And what type of agency do you have in mind for this?

Woman: You can go for the safe option and choose a well-known agency such as Walker Taylor, but they would be very expensive. An agency like Duffy and Partners on the other hand is smaller but has the relevant experience and employs some of the best consultants.

Man: I have heard that Red Ribbon is very good.

Woman: That's true, but they're not really specialists in your field.

Man: Anyway, before we decide which agency to use, we need to decide what we'd want them to do.

Woman: There are two ways to use an agency: to do a specific job, like an audit or product launch, or to involve them in the long-term development of your business, which is what I would do in your situation.

Man: It sounds like an expensive long-term commitment to me.

Woman: It needn't be. There are ways to limit the costs. Before you draw up the contract you must decide what your aims are and only agree to pay according to how well the agency achieves these aims. Most agencies will agree to terms like this these days. Man: I like the sound of that. I'd feel I was really getting value for money.

Woman: Remember though, David, it's up to you as well to make it work. Successful relationships depend on sharing information about the business freely and being totally open with the agency. Then let them get on with their job without trying to take control and don't waste time on unnecessary meetings.

Man: Mm.

Woman: Things can go wrong, of course, even when your whole team's involved in the process. Agencies frequently complain that a key reason for failure is that middle managers are sometimes too afraid to say yes to new ideas because saying no is less risky.

Man: I can see that. So, you're saying that we have to be good clients if we want to achieve good results?

Woman: Exactly. In my experience, great clients get great agencies. They understand that, if the business is successful, then the agency is successful.

Man: Well. It's something I need to think about. I agree we should certainly meet some of these agencies and see what they have to offer. But I know the marketing team won't like it.

?You will hear Janet Willis, a management consultant, advising David Smith, a managing director, about using a marketing services agency.

?For each question (23-30), mark one letter (A, B or C) for the correct answer.

?After you have listened once, replay the recording.

Why does Janet Willis think they need to use an outside agency?

A．because the business is growing quickly

B．because the business is not growing fast enough

C．because the business is falling behind its competitors

The report written by the marketing department showed that overall prices are up 7.5%_____the previous quarter.

A．while

B．since

C．during

D．within

Passage 2 Questions 6 to 10 are based on the following passage:

The market investigation is indispensable to sales promotion. They are as closely related as the lips and teeth, so to speak. What you produce is for sale on the market. It would he impossible to succeed in selling a product without first investigating the market.

In the international market, goods on sale coming from countries and suppliers are always facing keen competition. Under such circumstances, they will try everything possible to familiarize themselves with the market conditions. In making investigations, we ought to get information about what similar items the competitors are offering on the market, what prices they are quoting (报价), what features their products have, who are their regular customers, etc. Then, how can we obtain such information? There are many channels that we can make use of in doing this sort of work. The commercial counselor’s offices of our embassies stationed abroad can help us in making market investigations. Nowadays, our import and export corporations send their trade groups abroad every now and then. One of their purposes is to make market surveys on the spot.

Certainly, face-to-face talks with foreign businessmen are also important channels to get market information. The Chinese Export Commodities Fairs and some other fairs of similar nature as well as visits of foreign businessmen provide’ us with such opportunities. Of course, there are some other ways of making market investigations.

第6题：In making market investigation, one should _______.

A. get enough information concerned B. advertise his products C. produce high quality goods D. none of the above

If market interest rates rise, the price of a callable bond, compared to an otherwise

identical option-free bond, will most likelydecrease by:

A.more than the option-free bond.

B.the same amount as the option-free bond.

C.less than the option-free bond.

The market investigation is indispensable to sales promotion.They are closely related as the lips and teeth, so to speak.What you produce is for sale on the market. It would be impossible to succeed in selling a product without first investigating the market.

In the international market, goods on sale coming from different countries and suppliers are always facing keen competition. Under such circumstances, they will try everything possible to familiarize themselves with the market conditions.In making investigations, we ought to get information about what similar items the competitors are offering on the market, what prices they are quoting（报价）, what features their products have, who are their regular customers, etc. Then, how can we obtain such information? There are many channels that we ean make use of in doing this sort of work.The commercial counselor‘s offices of our embassies stationed abroad can help us in making market investigations.

Nowadays, our import and export corporations send their trade groups abroad every now and then. One of their purposes is to make market surveys on the spot.

Certainly, face-to-face talks with foreign businessmen are also important channels to get market information.The Chinese Export Commodities Fairs and some other fairs of similar nature as well as visits of foreign businessmen provide us with such opportunities.Of course, there are some other ways of making market investigations.

In making market investigation, one should （ ）

A.get enough information Concerned

B.advertise his products

C.produce high quality goods

D.none of the above

The word “indispensable” in the first line means （）A.impossible

B.essential

C.advisable

D.available

Which of the following statements is NOT true?A.The relationship between market investigation and sales promotion is just as that of the lips and teeth

B.It is impossible to succeed in selling a product without market investigation

C.There are various ways of making market investigation

D.Production goes before market investigation

Making market investigation is very important because （ ）A.in market, goods on sale are numerous

B.every producer is facing keen competition

C.it can greatly promote sales

D.all of the above

All the following are channels to get market information EXCEPT （ ）A.to have commercial counselor‘s offices of our embassies stationed abroad

B.to promote the quality of our own products

C.to send trade groups abroad every now and then

D.to have face-to-face talks with foreign businessmen

请帮忙给出每个问题的正确答案和分析，谢谢！