Finance and Budgeting:（财务预算）

NEW TOEIC

新多益情境试题攻略

Unit 4

Finance and Budgeting:（财务预算）

banking, investments, taxes, accounting, billing

Part 7Reading Comprehension

Directions: In this part, you will read a selection of texts, such as magazine and newspaper articles, letters, and advertisements. Each text is followed by several questions. Select the best answer for each question and mark the letter (A), (B), (C), or (D) on your answer sheet.

Questions 1-2 refer to the following advertisement.

Angel Seed Company, Ltd.

Prospectus for Mom's Kitchen

Outline:

Welcome to Angel Seed Company, Ltd. The prospectus you are holding details a retail restaurant chain project called Mom's Kitchen. We believe that once our proposed funding goal is reached, all participants will prosper. If you are interested in this exciting and profitable project after reading this prospectus, please fill out the form on page 17 and return it to us as quickly as possible.

Pages 3-6 show the layout of the standard Mom's Kitchen, though actual dimensions may be adjusted according to local conditions. All layouts conform to building, safety, and parking lot codes in the state of Oregon.

Pages 7-11 show more detailed floor plans for the lobby, dining areas, kitchen, restrooms, and parking lots, one page each, respectively.

Pages 12-16 show the monthly operating costs of each unit. We estimate a maximum number of guests at 120 per location, a medium-sized restaurant. We also estimate the entire staff at 20, including servers and cooks. These operating expenses include overhead, food and beverage costs, salaries, taxes, and other essential data which a wise investor should be apprised of before investing.

We trust your decision will be positive. Again, please fill out the form on page 17 and send it back to ensure your participation in this exciting project.

Brandon Ames

Senior Investment Consultant

Angel Seed Company, Ltd.

   1.  What is the purpose of the prospectus?

(A) To improve kitchen hygiene

(B) To train restaurant personnel

(C) To attract business partners

(D) To finalize a business loan

   2.  What will probably be found on page ten?

(A) An investment form

(B) Oregon state building codes

(C) Restroom floor plans

(D) Expected salaries for employees

试题答案：  1.  C   2.  C

天使种子股份有限公司

妈妈厨房招股章程

概述：

欢迎来到天使种子股份有限公司。诸位目前拿在手上的是详载零售连锁餐厅的企划书，此为《妈妈厨房》的招股章程。我们相信，一旦能达成本公司提出的资金目标，所有本计划的参与者皆能成功获利。诸位阅读本章程后，若对此令人兴奋的赚钱计划感到有兴趣，敬请填写第 17 页的表格，并尽快交回给我们。

第 3页至第 6 页标示《妈妈厨房》的标准格局，但实际尺寸可能会根据当地情况调整。所有格局皆符合奥勒冈州的建筑、安全及停车场法规。

第 7页至第 11 页每页分别标示大厅、用餐区、厨房、洗手间及停车场更详细的平面图。

第 12页至第 16 页标示各单位每月的经营成本。我们估计每家中型餐馆的场地最多容纳 120 位来宾。我们也估计每家餐馆全体职员 20人，包括服务生及厨师。这些营运开销包括管理费用、食品及饮料费用、薪资、税收和其他重要数据，这些都是明智投资者该在投资前先了解的。

我们相信诸位会有正面的响应。再次提醒您，请填写并寄回第 17 页的表格，以确保诸位能参与这项令人兴奋的计划案。

天使种子股份有限公司

资深投资顾问

布兰登．埃姆斯