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One of the odd things about some business organizations is that they spend so much money to lure new customers and spend so little to keep them after they"ve been landed. It just doesn"t make sense. Taking customers for granted is routine in some larger organizations, where mere bigness generates an attitude of indifference.Loyal customers are an organization"s only protection against bankruptcy, and losing them because of neglect or indifference is downright sinful. Not only do satisfied customers continue to fatten the till, they often encourage others to buy. This is advertising that doesn"t cost a penny. And although there are always problems in giving good service to customers, maintaining their patronage (光顾) isn"t all that difficult. It"s a matter of attitude, of believing that everyone who buys from you is entitled to the best treatment you can deliver. Plus giving just a little morethan you have to.We said there are always problems in giving good service to customers. The reason, of course, is that no organization is perfect, and there"s many a slip: unreasonable delays in filling orders, shipping the wrong merchandise, failing to answer letters promptly, and so on.Sometimes these errors or failures can"t be helped. For example, if you can"t get parts because of material shortages or a transportation strike, customers may be denied the goods they"veordered. And not infrequently the customer is to blame--for example, failing to clearly identify the article or servjce required.Yet no matter who is at fault, customers whom you value highly should generally be given the benefit of the doubt. Note that we said "customers whom you value highly." The old saying (格言) goes that all customers should be treated alike is a myth. Customers who repeatedly place large orders and pay for them will naturally, get more attention than those who buy infrequently and have to be badgered to pay what they owe. However, you have to make the assumption that all customers are good unless proved otherwise. The word “identify” in the fourth paragraph is the same as _______

A. notice
B. distinguish
C. describe
D. recognize

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With U.S. companies sitting on an estimated $1.8 trillion in cash, it raises the question: Why aren"t they deploying more of their hoard to expand their businesses Or one might channel John Maynard Keynes to ask: Where have the "animal spirits" gone Although capital spending in the U.S. is up 12 percent since the lows of early 2009, it"s still running $88 billion below the peak of $1.34 trillion reached in the first quarter of 2008, says Joseph LaVorgna, chief U.S. economist at Deutsche Bank. He doesn"t expect capital spending to catch up to that peak level and officially start to expand until the second quarter of 2011. (LaVorgna"s definition of capital spending includes physical equipment and software, but not structures such as new stores or manufacturing plants. Spending on structures is about 2 percent of gross domestic product, one-third the size of capital sending"s contribution to GDP, he says.)"The trend and momentum have definitely turned and it"s just a matter of time before you see other companies give way to capital spending, and eventually that will result in hiring," says LaVorgna. But with spending running $88 billion below peak, he says employment "should be farther along than it is." Companies that have built up a lot of cash are starting to take some chances such as expanding into new markets, which requires hiring new workers, says John Challenger, chief executive officer of Challenger, Gray & Christmas, an employment consulting firm. U.S. companies have announced the hiring of 118,209 new employees through August, according to data collected by the firm.So who"s stepping up to the plate Some companies refuse to be cowed and are taking big, if calculated, chances, including ambitious capital projects, hiring new workers, and expanded investment in research and development, according to growth-oriented mutual fund managers contacted by Businessweek.com. If there"s a common denominator, it"s a perceived opportunity and confidence in sustainable demand, whether due to new trends in technology or to new markets that need certain products. Other names came from a list of the top-hiring U.S. companies through July 2010 compiled by Challenger, Gray & Christmas."We don"t spend capital unless we have a new contract to supply oxygen, nitrogen, or hydrogen to our customers," says James Sawyer, Praxair"s chief financial officer. "Those are 15-year contracts with minimal take-or-pay clauses written into them, which ensure we will get a good return on our capital investment, regardless of how the rest of the economy is doing."Some younger outfits with entrepreneurial managers who have lived through a few business cycles think their companies may be able to steal a march on competitors more reluctant to spend, says Aram Green, manager of Clear Bridge Advisors Small Cap Growth Fund. "There"s clearly been a decision by management that "This is not the time to take our foot off the accelerator. In fact, it"s time to push harder and further distance our product from the competition."" We can learn from the first paragraph that______.

A. .U
B. .U
C. Keynes restricted the "animal spirits" of U
D. .U

One of the odd things about some business organizations is that they spend so much money to lure new customers and spend so little to keep them after they"ve been landed. It just doesn"t make sense. Taking customers for granted is routine in some larger organizations, where mere bigness generates an attitude of indifference.Loyal customers are an organization"s only protection against bankruptcy, and losing them because of neglect or indifference is downright sinful. Not only do satisfied customers continue to fatten the till, they often encourage others to buy. This is advertising that doesn"t cost a penny. And although there are always problems in giving good service to customers, maintaining their patronage (光顾) isn"t all that difficult. It"s a matter of attitude, of believing that everyone who buys from you is entitled to the best treatment you can deliver. Plus giving just a little morethan you have to.We said there are always problems in giving good service to customers. The reason, of course, is that no organization is perfect, and there"s many a slip: unreasonable delays in filling orders, shipping the wrong merchandise, failing to answer letters promptly, and so on.Sometimes these errors or failures can"t be helped. For example, if you can"t get parts because of material shortages or a transportation strike, customers may be denied the goods they"veordered. And not infrequently the customer is to blame--for example, failing to clearly identify the article or servjce required.Yet no matter who is at fault, customers whom you value highly should generally be given the benefit of the doubt. Note that we said "customers whom you value highly." The old saying (格言) goes that all customers should be treated alike is a myth. Customers who repeatedly place large orders and pay for them will naturally, get more attention than those who buy infrequently and have to be badgered to pay what they owe. However, you have to make the assumption that all customers are good unless proved otherwise. The main idea of the passage is best expressed by which of the following ______

A. Business organizations should not spend so much money to attract new customers
B. Maintaining customers" patronage is the most important to business organizations"
Customers are kings
D. Organizations should pay more attention to the benefit of their customers

One of the odd things about some business organizations is that they spend so much money to lure new customers and spend so little to keep them after they"ve been landed. It just doesn"t make sense. Taking customers for granted is routine in some larger organizations, where mere bigness generates an attitude of indifference.Loyal customers are an organization"s only protection against bankruptcy, and losing them because of neglect or indifference is downright sinful. Not only do satisfied customers continue to fatten the till, they often encourage others to buy. This is advertising that doesn"t cost a penny. And although there are always problems in giving good service to customers, maintaining their patronage (光顾) isn"t all that difficult. It"s a matter of attitude, of believing that everyone who buys from you is entitled to the best treatment you can deliver. Plus giving just a little morethan you have to.We said there are always problems in giving good service to customers. The reason, of course, is that no organization is perfect, and there"s many a slip: unreasonable delays in filling orders, shipping the wrong merchandise, failing to answer letters promptly, and so on.Sometimes these errors or failures can"t be helped. For example, if you can"t get parts because of material shortages or a transportation strike, customers may be denied the goods they"veordered. And not infrequently the customer is to blame--for example, failing to clearly identify the article or servjce required.Yet no matter who is at fault, customers whom you value highly should generally be given the benefit of the doubt. Note that we said "customers whom you value highly." The old saying (格言) goes that all customers should be treated alike is a myth. Customers who repeatedly place large orders and pay for them will naturally, get more attention than those who buy infrequently and have to be badgered to pay what they owe. However, you have to make the assumption that all customers are good unless proved otherwise. The author might probably disagree with which of the following statements______

A. Some errors and failures are unavoidable
Both an organization and their customer are responsible for certain error
C. An attitude of indifference towards their customers might result in a heavy loss of profit
D. Only regular customers deserve good treatment

某市一家歌舞厅2007年8月成立,职工60人,企业资产总额500万元,假定2011年经营收入500万元,成本350万元,期间费用共计130万元,企业自行申报应纳税所得额20万元,汇算清缴时申报缴纳所得税4万元,经税务机关审核发现以下事项进行调整: (1)企业通过其他应付款科目隐瞒经营收入20万元,相应成本12万元。 (2)已计入成本费用中实际支付工资72万元,共支付职工福利费10.08万元,计提并实际发生职工教育经费1.08万元,计提工会经费1.44万元,但未实际划拨给工会。 (3)管理费用中列支业务招待费10万元,列支财产保险费2万元,为股东支付商业保险5万元。 根据以上资料,回答下列问题: 工资附加三费应调增的金额为()万元。

A. 0
B. 1.44
C. 1.8
D. 2.52

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