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会计制度是指什么?


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正确答案:

是由政府部门和企业单位对会计工作的规划、方法、程序所制定的规范性文件。

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Felicity Lawrence Thursday December 28, 2006 The Guardian 1. Consumers are to be presented with two rival new year advertising campaigns as the Food Standards Agency goes public in its battle with the industry over the labelling of unhealthy foods. 2. The Guardian has learned that the FSA will launch a series of 10-second television adverts in January telling shoppers how to follow a red, amber and green traffic light labelling system on the front of food packs, which is designed to tackle Britain’s obesity epidemic. 3. The campaign is a direct response to a concerted attempt by leading food manufacturers and retailers, including Kellogg’s and Tesco, to derail the system. The industry fears that traffic lights would demonise entire categories of foods and could seriously damage the market for those that are fatty, salty or high in sugar. 4. The UK market for breakfast cereals is worth £1.27bn a year and the manufacturers fear it will be severely dented if red light labels are put on packaging drawing attention to the fact that the majority are high in salt and/or sugar. 5. The industry is planning a major marketing campaign for a competing labelling system which avoids colour-coding in favour of information about the percentage of "guideline daily amounts" (GDAs) of fat, salt and sugar contained in their products. 6. The battle for the nation’s diet comes as new rules on television advertising come into force in January which will bar adverts for unhealthy foods from commercial breaks during programmes aimed at children. Sources at the TV regulators are braced for a legal challenge from the industry and have described the lobbying efforts to block any new ad ban or colour-coded labelling as "the most ferocious we’ve ever experienced". 7. Ofcom’s chief executive, Ed Richards, said: "We are prepared to face up to any legal action from the industry, but we very much hope it will not be necessary." The FSA said it was expecting an onslaught from the industry in January. Senior FSA officials said the manufacturers’ efforts to undermine its proposals on labelling could threaten the agency’s credibility. 8. Terrence Collis, FSA director of communications, dismissed claims that the proposals were not based on science. "We have some of the most respected scientists in Europe, both within the FSA and in our independent advisory committees. It is unjustified and nonsensical to attack the FSA’s scientific reputation and to try to undermine its credibility." 9. The FSA is understood to have briefed its ad agency, United, before Christmas, and will aim to air ads that are "non-confrontational, humorous and factual" as a counterweight to industry’s efforts about the same time. The agency, however, will have a tiny fraction of the budget available to the industry. 10. Gavin Neath, chairman of Unilever UK and president of the Food and Drink Federation, has said that the industry has made enormous progress but could not accept red "stop" signs on its food. 11. Alastair Sykes, chief executive of Nestlé UK, said that under the FSA proposals all his company’s confectionery and most of its cereals would score a red. "Are we saying people shouldn’t eat confectionery? We’re driven by consumers and what they want, and much of what we do has been to make our products healthier," he said. 12. Chris Wermann, director of communications at Kellogg’s, said: "In principle we could never accept traffic light labelling." 13. The rival labelling scheme introduced by Kellogg’s, Danone, Unilever, Nestlé, Kraft and Tesco and now favoured by 21 manufacturers, uses an industry-devised system based on identifying GDAs of key nutrients. Tesco says it has tested both traffic lights and GDA labels in its stores and that the latter increased sales of healthier foods. 14. But the FSA said it could not live with this GDA system alone because it was "not scientific" or easy for shoppers to understand at a glance. Questions 1-6 Answer the questions below using NO MORE THAN THREE WORDS from the passage for each answer. 1. When will instructions be given on reading the color-coded labels? 2. Where can customers find the red light labels? 3. What problem is the FSA trying to handle with the labeling system? 4. Which product sells well but may not be healthy? 5. What information, according to the manufacturers, can be labeled on products? 6. What can not be advertised during children’s programmes? Questions 7-13 Use the information in the text to match the people (listed A-E) with the opinions (listed 7-13) below. Write the appropriate letter (A-E) for questions 1-7. NB You may use any letter more than once. A Ed Richard B Terrence Collis C Gavin Neath D Alastair Sykes E Chris Wermann 7. Generally we will not agree to use the red light labels. 8. It is unreasonable to doubt if FSA is trustworthy. 9. We are trying to meet our consumers’ needs. 10. The food industry has been improving greatly. 11. The color-coded labeling system is scientific. 12. Our products will be labeled unhealthy by the FSA. 13. We are ready to confront the manufacturers.
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Directions: There are ten blanks in the following passage. You are required to choose the best one from the given four choices marked A, B, C, and D. Then write down the correct answer in the brackets. This section totals 10 points, one point for each blank. Before marketing yourself globally, it is important to 1 your business is ready to deal with challenges presented by the international environment 2 language and cultural barriers, foreign laws, order fulfillment, and pre/post sales support. Language and Culture - Neither technical accuracy 3 perfect translation is sufficient when considering the language you will communicate through. It is important to really understand how a language is used by the people in your 4 market. Regional Laws - All phases of product 5 are affected by regulations. The product itself, such as its physical and chemical aspects, is subject to laws 6 to protect consumers with respect to purity, safety or performance. Product features such as packaging and warranties, advertising, sales promotion techniques are also subject to local regulations. Order Fulfillment - How will you deliver your products? What business partners will you need to ensure smooth logistics of your product? Can you handle your shipment costs? If you cannot 7 demand or ensure smooth delivery of your product, you are at risk of negatively affecting your business and its image. It is important to find and qualify 8 distributors, and pay particular attention to contract negotiation and distribution management. Pre and Post Sales Support - 9 with your customers as well as your business partners is an important consideration when marketing and selling internationally. Many businesses are able to meet customer expectations through strategic alliances or foreign distributors who deal with the local customer base on their 10 . ( )1 A. ensure B. assure C. reassure D. sure ( )2 A. excluding B. excluded C. including D. included ( )3 A. so B. nor C. and D. or ( )4 A. local B. own C. target D. home ( )5 A. sales B. exhibition C. promotion D. development ( )6 A. planned B. proposed C. supposed D. designed ( )7 A. meet B. run into C. encounter D. face ( )8 A. potent B. polite C. ethical D. potential ( )9 A. Connection B. Communication C. Link D. Contact ( )10 A. account B. part C. behalf D. market
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