出自:会计信息系统问答题计算机网络
Advertisement can be thought of “as the means of making known in order to buy or sell goods or services”. Advertisement aims to increase people’s awareness and arouse interest. It tries to inform and to persuade. The media are all used to spread the message. The press offers a fairly cheap method, and magazines are used to reach special sections of the market. The cinema and commercial radio are useful for local market. Television, although more expensive, can be very effective. Public notices are fairly cheap and more permanent in their power of attraction. Other ways of increasing consumer interest are through exhibitions and trade fairs as well as direct mail advertisement. There can be no doubt that the growth in advertisement is one of the most striking features of the western world in this century. Many businesses such as those handling frozen foods, liquor, tobacco and medicines have been built up largely by advertisement. We might ask whether the cost of advertisement is paid for by the producer or by the customer. Since advertisement forms part of the cost of production, which has to be covered by the selling price, it is clear that it is the customer who pays for advertisement. However, if large scale advertisement leads to increased demand, production costs are reduced, and the customer pays less. It is difficult to measure exactly the influence of advertisement on sales. When the market is growing, advertisement helps to increase demand. When the market is shrinking, advertisement may prevent a bigger fall in sales than would occur without its support. What is clear is that businesses would not pay large sums for advertisement if they were not convinced of its value to them.
(1). Advertisement is often used to _________.
A deceive customers
B increase production
C push the sale
The balance sheet is produced at the end of a company’s financial year, and is a snapshot of its financial situation. It shows the company’s assets and liabilities at that point in time. There are two halves to a balance sheet. The top half shows where the money is being used in the business (the net assets), and the bottom half shows where this money came from (the capital employed). The total of each half should be the same, hence the expression balance sheet. There are two kinds of assets—long-term and short-term. The long-term assets are known as fixed assets, and include the land, buildings, machinery and vehicles that are used in connection with the business. All fixed assets except land are depreciated as they wear out over time. The total fixed assets are the value of the fixed assets, less the accumulated depreciation. The short-term assets are known as current assets, and include cash, stocks and receivables that are due within one year. The top half of the balance sheet also includes liabilities, that is, all debts and obligations owed by the business to creditors. Current liabilities are those debts that must be paid within the year, such as wages earned but not yet paid. Long-term liabilities may include mortgages and other loans that will not have been paid off within the year. The top half of the balance sheet therefore consists of the total of fixed and current assets, less the current and long-term liabilities, giving the net assets. The bottom half of the balance sheet shows where this money came from. For a limited company, this will include the money raised by issuing shares, and is known as the share capital. The business may also have plowed some of the money back into building up the business. This is called retained profit. The bottom half of the balance sheet therefore consists of the total of share capital and retained profits, giving the capital employed.
(1). The top half of a balance sheet shows where the money is being used in the business.
A T B F