In his 1930 essay “Economic Possibilities for Our Grandchildren” , John Keynes, a
在他的1930篇论文《我们子孙后代的经济可能性”，约翰凯因斯，一
famous economist, wrote that human needs fall into two classes: absolute needs, which are
著名经济学家，写道，人类需要分为2类：绝对的需要，这是
independent of what others have, and relative needs, which make us feel superior to our
独立别人所拥有的东西，和相对的需要，这使我们感到我们的优秀
fellows. He thought that although relative needs may indeed be insatiable（无止境的）, this is
研究员。他认为，虽然相对需求可能确实是贪得无厌的（无止境的），这是
not true of absolute needs.
不正确的绝对需要。
Keynes was surely correct that only a small part of total spending is decided by the desire
凯因斯肯定是正确的，只有一小部分的总开支决定的愿望
for superiority. He was greatly mistaken, however, in seeing this desire as the only source of
优势。他错了，然而，在看到这一愿望的唯一来源
insatiable demands.
无尽的需求。
Decisions to spend are also driven by ideas of quality which can influence the demand for
决定花也带动了思想品质能影响需求
almost all goods, including even basic goods like food. When a couple goes out for an
几乎所有的商品，甚至包括基本商品如食品。当夫妇去为一个
anniversary dinner, for example, the thought of feeling superior to others probably never
周年晚宴，例如，思想感情优于其他人可能永远不会
comes to them. Their goal is to share a special meal that stands out from other meals.
到他们的。他们的目标是分享一顿，脱颖而出从其他餐。
There are no obvious limits to the escalation of demands for quality. For example,
不存在明显的界限的升级的质量要求。比如说呢。
Porsche, a famous car producer, has a model which was considered perhaps the best sports car
保时捷，著名的汽车制造商，有一个模型，认为可能是最好的跑车
on the market. Priced at over $120,000, it handles perfectly well and has great speed
在市场上。售价超过120000美元，它处理的很好，有很大的速度
acceleration. But in , the producer introduced some changes which made the model
加速度。但在，制片人介绍一些变化使模型
slightly better in handling and acceleration. People who really care about cars find these small
略好于处理和加速度。人谁真正关心汽车找到这些小
improvements exciting. To get them, however, they must pay almost four times the price.
改进激动。让他们，然而，他们必须付近四倍的价格。
By placing the desire to be superior to others at the heart of his description of insatiable
通过将欲望是优于其他人在他心中描述贪得无厌
demands, Keynes actually reduced such demands. However, the desire for higher quality has
要求，凯因斯实际上减少这样的要求。然而，高质量的愿望
no natural limits.
没有限制。
72. According to the passage, John Keynes believed that .
72。根据短文，约翰凯因斯相信。
A. desire is the root of both absolute and relative needs
答：欲望的根源是绝对和相对需求
B. absolute needs come from our sense of superiority
B .绝对需要来自我们的优越感
C. relative needs alone lead to insatiable demands
C .相对需要单独导致无尽的需求
D. absolute needs are stronger than relative needs
D .绝对需要比相对需求
73. What do we know about the couple in Paragraph 3?
73。我们知道什么对夫妇在3段？
A. They want to show their superiority.
他们想展示自己的优势。
B. They find specialty important to meals.
他们找到的重要膳食。
C. Their demands for food are not easily satisfied.
他们的粮食需求是不容易满足。
D. Their choice of dinner is related to ideas of quality.
D .他们所选择的晚餐与质量观。
74. What does the underlined word “escalation” in Paragraph 4 probably mean?
74。什么是强调“升级”4款可能意味着什么呢？
A. Understanding B. Increase C. Difference D. Study.
A B C D增加理解差异研究。
75. The author of the passage argues that .
75。文章的作者认为。
A. absolute needs have no limits
答：绝对需要没有限制
B. demands for quality are not insatiable
B .质量要求不知足
C. human desires influence ideas of quality
人类欲望的思想品质影响
D. relative needs decide most of our spending
D .相对的需要决定了我们的大多数开支 楼主是这篇吗要答案吗71~75 ccdba好累啊
Question 1: (7 Marks)
问题1：（7分）
List and define four ethical standards that are part of the Australian Society of Certified Practising Accountant’s Code of Professional Conduct. (1.75 each heading and definition).
请列出并详细说明澳洲会计师公会专业行为守则中的4项职业道德准则（每项准则及解释1.75分）
Question 2: (4 Marks)
问题2：（4分）
Consider two following two products/services from among the following categories that you are familiar with, and describe the aspects of the products that you value as a customer.
请从你所熟悉的方面，对以下2种产品/服务进行思考，并向你所认为的潜在客户描述其外观（功能）
A recent model car (2 Marks)
新款模型车（2分）
‘City-Link’ membership (an electronic toll-road billing device) (2 Marks)
‘City-Link’会员资格（一种收费公路的电子账单设备）（2分）
Question 3: (14 Marks)
问题3：（14分）
Armidale Aluminium Company, a manufacturer of recyclable soft drink cans, had the following inventory balances at the beginning and end of the current year:
Armidale铝业公司，一家生产可循环使用的软饮料包装罐的制造商，当年存货期初、期末余额情况如下： （以下原文应为表格/资产负债表，表格分隔符以“·”字符代替——译者注）
Inventory Account January 1($) December 31($)
库存商品科目 · 1月1日（$）·12月31日（$）
Raw Material 120,000 140,000
原材料 · 120,000 · 140,000
Work in Process 240,000 230,000
在产品（半成品） · 240,000 · 230,000
Finished Goods 300,000 330,000
库存商品（产成品） · 300,000 · 330,000
During the year the company purchased $500,000 of raw material and spent $800,000 on direct labour. Manufacturing overhead costs were as under:
当年公司购买了价值为$500,000原材料，直接人工成本开销$800,000。制造费用如下：
Indirect Materials 20,000
间接材料：20,000
Indirect Labour 50,000
间接人工成本：50,000
Depreciation on Plant and Equipment 200,000
厂房和设备的折旧：200,000
Electricity 50,000
电力：50,000
Other 60,000
其他： 60,000
Sales revenue was 2,210,000 for the year. Selling and administrative expenses for the year amounted to 220,000. The firm’s tax rate is 40%.
全年销售收入为 2,210,000，全年销售及管理费用为220,000，公司税率（企业所得税率——译者注）为40%
Required:
要求：
Prepare a schedule of cost of goods manufactured
编制成本计算表
Prepare a schedule of cost of goods sold (10.5 Marks)
编制销售产品的成本结转表（10.5分）
Prepare an income statement for the company (3.5 Marks)
编制公司损益表（3.5分）
Question 4: (Total 15 Marks)
问题4：（15分）
Kylie Helen, a florist, operates retail stores in several shopping malls. The average selling price of an arrangement is $30 and the average cost of each sale is $18. A new mall is opening where Kylie wants to locate a store, but the location manager is not sure about the rent method to accept. The mall operator offers the following three options for its retail store rentals:
Kylie Helen，在几家购物中心中经营零售业务的连锁花店。平均每单业务售价为$30，平均每单业务成本为$18。Kylie目前计划在一家新的购物中心中开设连锁店，但负责选址的连锁店经理并不认可租金的支付方式。购物中心运营商提出了以下三种零售商店租金的支付方式：
paying a fixed rent of $15,000 a month, or
1、每月支付$15,000的固定的租金，
paying a base rent of $9,000 plus 10% of revenue received, or
2、每月支付$9,000的固定的租金，另加10%销售收入
paying a base rent of $4,800 plus 20% of revenue received up to a maximum rent of $25,000.
3、每月支付$4,800的固定的租金，另加20%销售收入，但租金最高不超过$25,000
Required:
要求：
a. For each option, compute the breakeven sales and the monthly rent paid at break-even. (9 Marks)
a. 对于每一种支付方式，分别计算达到盈亏平衡点的销售总额，以及在平衡点时每月应支付的租金。（9分）
b. Compare option 1 with, i. Option 2, and with ii. Option 3, and analyse, at what level of sale both options will have same preference (for both i, and ii), and how these preferences will change if sale goes beyond those levels. (6 Marks)
b. 分别比较1、2支付方式，1、3支付方式并进行分析，在何种销售水平上（指销售总额有多少——译者注），两种比较有同样的表现。（解释一下：是指在何种销量的情况下，1、2支付方式的利润差额和1、3支付方式的利润差额是一致的，实际上就是求在何种销量的情况下，2、3支付方式的盈利是一致的——译者注），并请解释在此销量水平上，如果利润继续增长，两种比较的结果将如何变化？（解释一下：是指在该销量发生变化的情况下，销量增长后，1、2支付方式的利润差额和1、3支付方式的利润差额将如何变化——译者注）（6分）
Hint for Question 4: Denote ‘number of units sale at Break Even’ by a letter (A, B, or C....)
问题4提示：用字母A, B, C来表示各个支付方式的盈亏平衡点的销量。（即可以用字母代替数字说明销量，然后进行比较。本提示的作用在于提示做题者可以先计算出各个支付方式的盈亏平衡点销量分别是多少，然后再进行比较——译者注）
