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Stocks Soups and Sauces
Quiz by Kamiliah LeMay
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Stocks, Soups, and SaucesPREPARE STOCKS AND SOUPS1. What is the primary reason to follow manufacturer instructions when using kitchen equipment? Safety 2. What is the key element to ensure when cleaning equipment before use? Hygiene 3. What is the most common cooking method for pasta? Boiling 4. What cooking method uses high heat and fat to brown food? Frying 5. Which cooking method uses steam for a gentler cooking process? Steaming 6. What must be checked before using any kitchen equipment? Condition 7. What is used to prevent food from sticking during baking? Grease 8. What cooking method is typically used for making soups and stocks? Simmering 9. Which item is used to protect hands from burns in the kitchen? Gloves 10. What method involves cooking food slowly in a liquid just below boiling point? Poaching 1. What type of bread is commonly used for cheesy toast? Sourdough 2. What appliance is often used to melt cheese on toast? Grill 3. What type of cheese is most popular for cheesy toast? Cheddar 4. What kitchen tool spreads butter on bread? Knife 5. What seasoning adds a spicy kick to cheesy toast? Pepper 6. What ingredient is spread on bread before adding cheese? Butter 7. What texture should the cheese have after cooking? Melted 8. What color does cheese turn when perfectly toasted? Golden 9. What utensil is used to safely remove hot toast from the grill? Tongs 10. What common herb can be sprinkled on top for garnish? ParsleyBroken windows are covered. Floorboards are patched and doors screwed back on. The road that was ruined by German tanks is shovelled and raked smooth. Boot-shaped bruises turn yellow then fade and disappear. Flowers grow and spread across the ugly German footprints stomped into garden beds. The village looks pretty once more. School stops for the summer and everyone is put to work on the kolkhoz, the village farm. Women and big boys begin harvesting the barley crops in the outer fields. The biggest girls milk the cows, morning and night, and keep the barns clean. Old Nikolay mends ploughs, horse harnesses, pitchforks and scythes in his workshop. Anna Pushinka teaches Yelena and her friends how to get the honey from the beehives that are scattered through the orchards. I am in charge of collecting eggs. My friends Olga and Nina help. Olga and Nina are five, a year younger than me. They are twins and look exactly alike, except Ninaâs nose is a little bit crooked from when she fell out of bed and squashed it sideways on the floor. The hens, ducks and geese wander free in the summer, so collecting eggs is like a treasure hunt and takes hours. Catching the hens for their daily hugs takes even longer, but I think itâs important because hugs make everyone happy and happy hens lay bigger eggs. Olga says Iâm the best hen-hugger in all of Russia. Nina says Iâll be the best cow-hugger, too, when my arms grow longer. But good hugs have nothing to do with the size of your arms. Itâs all to do with the size of your heart. When we are done with the hens, Olga, Nina and I can spend the rest of the day doing whatever we like. We climb the apricot trees, chase squirrels, lie in the meadow marvelling at how hot Ushankaâs black fur becomes in the sunshine, make daisy chains and race little boats of bark in the stream. I teach Olga and Nina the alphabet and we use charcoal to write our letters and our names all over the village â on doors and walls and the freshly cut ends of firewood. In between, I practise my knots. In case the German princemonsters return. I slip into Old Nikolayâs workshop and tie knots in the harnesses hanging on the walls. I wander into gardens where the washing is hung out to dry and tie knots in the laces on pants and smocks. I creep up behind Anna Pushinka and tie knots in her apron strings. I find baling twine in the hay shed and tie my own ankles together. I do such a good job of these last knots that I canât get them undone. I have to jump all the way to Olga and Ninaâs house and ask them to cut me free with their mamaâs knife. At the end of each day, Ushanka and I run out into the distant barley fields to meet Mama. This is my favourite part of the day, because Mama always shouts, âLittle Rabbit!â and smothers my head with kisses. And as we walk home, we sing. Everyone â women, big boys and me. I love to sing. Almost as much as I love to be kissed by Mama. Sometimes one of the boys, Mikhail, has his balalaika with him. He takes the instrument out from beneath the sheaves of barley piled high on the wagon and plays music. We sing about forests and orchards and people who find their true love. As we walk home, arm in arm, my heart fills with happiness and my belly swells with pride that I am allowed to sing along with the big boys. And I can almost forget about the German prince-monsters and their lies about Russia and their big ugly boots. Almost. But today, when Mikhail reaches for his balalaika, I see other things hiding beneath the barley sheaves. Three of the mamas rush forward and cover them up, but itâs too late. I know they are there. Iâve already seen them. Rifles. Lots of rifles. Mikhail hugs his balalaika to his chest and blushes. âSo play!â cries Mama, her voice oddly loud and high. âLetâs play Sashaâs favourite song, âThe Little Birch Treeâ.â So Mikhail plays and everyone sings about the lovely birch tree with its curly leaves and the branches that will be turned into silver flutes. They sing too quickly, too loudly, and as they sing and walk, they cast nervous sideways glances at me. âItâs alright,â I say, when the song comes to an end. âI didnât see the rifles.â Mama nods and smiles, and I know it was the right thing to say. But I did see the rifles. And I think about Yelena wanting to get lots of guns and dynamite for the Partisans so they can shoot the Germans and blow them into thousands of tiny pieces, and Mama looking as though she agreed, and I know this is what the mamas and the big boys are doing. As well as harvesting, they are helping the Partisans. Three days later, I wake before dawn and I am all alone. Yelena is always here beside me when I wake. But not this morning. I climb down from our bed above the stove. Mama is filling a cloth sack with bread. She ties it closed with a piece of string and hands it to Yelena. âStay out of sight,â says Mama. âAnd donât return until after dark.â âWhereâs she going?â I ask. âNowhere,â snaps Mama. âThen why does she need all that bread?â I ask. âThereâs nothing left for us.â Mama baked four loaves last night and she has stuffed them all into the sack. Yelena opens her mouth, but before she can speak, Mama shoves her out the door and sends her on the way to nowhere. Mama turns and stares at me, her blue, blue cornflower eyes wide with worry. âI know,â I say, flopping down on the bench. âI didnât see any bread.â Mama sits beside me and takes my hand. âAnd . . .?â she prods, obviously waiting for more. I puzzle for a while, then say, âAnd I donât have a sister called Yelena.â Mama laughs, softly and with a little bit of sadness around the edges. âSweet Little Rabbit! You do have a sister called Yelena.â âI do?â I ask, now confused. âI havenât seen the rifles or the bread, but I have seen Yelena?â âYes.â Mama smiles and the magic makes me smile, too. And I am glad that Yelena is real because I love her very much. âYelena is real,â Mama explains, âbut she does not carry sacks of bread into the forest for the Partisans.â âOf course not!â I shout, slapping my forehead. âBecause there is no bread!â Mama laughs loudly now, with not a hint of sadness. She hugs me, pressing me against her warm, loving heart, covering my head with kisses. âClever Little Rabbit,â she murmurs, and then, in barely a whisper, âYour papa would be so proud.â When I wake the next morning, Yelena is sleeping beside me, her mouth open, her braided hair unravelling. Mama is serving kasha to a strange woman seated at our table. I crawl down from above the stove and slide along the bench beside her. I stare at her pants, her tunic, the rope she is using as a belt and her big boots. Sheâs dressed like a man! And thereâs a rifle leaning against the wall near the door. âHello,â I say. âIâm Sasha.â The woman doesnât reply. She just shovels down her kasha. I line my four wooden bears along the table in front of her bowl and say, âThese are my bears: Big Bear, Medium Bear, Little Bear and Even Littler Bear.â âHello, Sasha. Hello, bears.â She smiles but she doesnât tell me her name. âWhy are you dressed like a man?â I ask, tugging at the sleeve of her tunic. âBecause menâs clothes make it easier to run and climb and crawl and shoot,â she says. âYouâre a Partisan!â I gasp. âBut sheâs not real,â says Mama, placing a bowl of kasha before me. âIs the kasha real?â I ask. Mama laughs. âYes, Little Rabbit.â Iâm glad the food is real, because Iâm hungry. But Iâm disappointed that the woman is not real. I was going to ask if I could use her rope-belt to tie her ankles together. For practice. But if sheâs not real, then the rope and her ankles arenât either. The woman finishes her kasha, hangs her rifle over her shoulder, kisses Mama on the cheek then slips out the door. I run to the window to watch her leave, but by the time I get there, sheâs gone. Vanished. âBecause sheâs not real,â I whisper. A week later, Mama and I are working in the garden. We sing as we weed between the flowers and pluck caterpillars from the vegetables. Anna Pushinka is picking strawberries in her garden and wanders over. âTaste these,â she says, holding out the basket. Mama reaches in and takes out a fat strawberry and a tiny piece of folded paper. The strawberry goes into her mouth, the paper into her pocket. âWhatâs on the paper?â I ask. âPaper?â Anna Pushinka replies with a wave of her hand. âGoodness, Sasha! Who has money for paper? These are lean times. We must choose between paper for writing and noodles for our soup. And I always choose noodles.â She chuckles and I know the paper is yet another thing that is not real. That night, Mama slips the paper to Yelena, but she drops it on the floor. I pick it up for her, and I see that there are tiny words and numbers written all over it. I wish I could read better. Iâm desperate to know what it says. Or rather, what it doesnât say, because itâs not real. Later, when Mama has tucked us into our bed above the stove and Ushanka has wrapped herself around the top of my head, I ask Yelena, âWhatâs on the paper?â âWhat paper?â says Yelena. âThe paper that isnât real,â I reply. Yelena stares at me, nibbling her lip, then whispers, âA message for the Partisans. Stuff about where the Germans have their headquarters and when their trains are travelling and where they store their ammunition.â âWhy?â âSo the Partisans can blow them up.â Yelena grabs my arm. âBut donât tell anyone. Itâs a secret.â âWhatâs a secret?â I ask. âThe message.â âWhat message?â I say, my eyes wide. Yelena laughs. âGood boy, Sasha.â My belly swells with pride. I know how to play this game. âHow are your knots coming along?â asks Yelena. âGood! Yesterday, I crept into the dairy and tied knots in the apron strings of all the girls who were milking and only one of them noticed. Today, I tied Olgaâs ankles together with Mamaâs embroidery thread and just now, while you were taking a bath, I tied the sleeves of your blouse together in an enormous knot.â Yelena rolls her eyes, then says, âIâll see if I can find you some rope for practising.â âPractising what?â I ask. âYour knots,â she says. âWhat knots?â Yelena, my big sister who is twelve and always serious t EVALUER LE RISQUE CLIENT I Les enjeux liĂ©s au risque client II la prise de renseignements pendant la phase commerciale III LâĂ©valuation de la solvabilitĂ© dâun prospect ou client 1. A partir du bilan comptable 2. A lâaide dâindicateurs internes IV Les outils dâĂ©valuation des risques I Les enjeux liĂ©s au risque client 1. DĂ©finition et critĂšres de risques On entend par risque client lâensemble des situations dans lesquelles le client pourrait compromettre la pĂ©rennitĂ© du fournisseur. Quelques critĂšres permettent de repĂ©rer le risque client : - la taille et lâĂąge de lâentreprise - le produit quâelle propose, - son client avec ses propres clients (la sous traitance par exemple induit un lien de dĂ©pendance) - le secteur sur lequel elle Ă©volue - la concurrence quâelle subit - et le montant de ses disponibilitĂ©s On peut ainsi rĂ©partir les degrĂ©s de risque : 2. Les impayĂ©s clients : premiĂšre cause de faillite des entreprises Par principe, lâentreprise dĂ©pense avant dâencaisser. En accordant des dĂ©lais de paiement, elle se prive de trĂ©sorerie. Elle a alors un besoin en fonds de roulement (BFR), c'est-Ă -dire besoin de disposer dâune trĂ©sorerie dâavance. Tout retard de paiement engendre donc une augmentation du BFR que lâentreprise nâest parfois plus en Ă©tat de couvrir (dĂ©couvert bancaire).Lorsque le client est insolvable, câest un manque de trĂ©sorerie qui pĂšse sur lâentreprise et donc sur sa pĂ©rennitĂ©. La PME limite donc les risques si certains de ses clients payent comptant. Les entreprises activent donc plusieurs stratĂ©gies pour faire face Ă leurs impayĂ©s : 29% gĂšrent les relances en interne, 24% nĂ©gocient des facilitĂ©s de caisse avec leur banque et 19% nĂ©gocient avec les fournisseurs. II la prise de renseignements pendant la phase commerciale Lâentreprise qui souhaite conclure un contrat avec un prospect professionnel peut consulter un certain nombre de documents disponibles auprĂšs dâorganismes. Les organismes les plus sollicitĂ©s sont : - la greffe du tribunal de commerce : elle dĂ©livre gratuitement des informations sur les entreprises immatriculĂ©es au registre du commerce et des sociĂ©tĂ©s telles que les statuts, les comptes annuels, lâĂ©tat dâendettement, lâextrait kbis. L'extrait Kbis reprĂ©sente la vĂ©ritable « carte d'identitĂ© » Ă jour d'une entreprise immatriculĂ©e au Registre du Commerce et des SociĂ©tĂ©s (RCS). - les sociĂ©tĂ©s spĂ©cialisĂ©es fournissent des informations commerciales et financiĂšres, des documents comptables et des analyses payantes permettant de vĂ©rifier lâĂ©tat de santĂ© des entreprises : - les cabinets de recouvrement et sociĂ©tĂ©s dâassurance : ils rĂ©alisent des enquĂȘtes de solvabilitĂ© et Ă©mettent un avis sur le risque de dĂ©faillance sous forme de score ou de note. - Les banques : les entreprises sont notĂ©es par les banques. La cotation de la banque mesure la capacitĂ© de lâentreprise Ă honorer ses engagements financiers sur 3 ans. GrĂące Ă cette cotation, la PME peut ainsi , par lâintermĂ©diaire de la banque, vĂ©rifier si le prospect ou client est solide financiĂšrement. III LâĂ©valuation de la solvabilitĂ© dâun prospect ou client La solvabilitĂ© correspond Ă la capacitĂ© de lâentreprise Ă faire face Ă ses engagements Ă long terme. Lâentreprise est solvable si la valeur de ses actifs (immobilisations, crĂ©ances, stocks et disponibilitĂ©s) est supĂ©rieure Ă ses emprunts et dettes. Une entreprise peut ĂȘtre solvable mais peut manquer de liquiditĂ©s, c'est-Ă -dire dâargent disponible au quotidien. La liquidĂ© mesure donc la capacitĂ© de lâentreprise Ă faire face Ă ses engagements Ă court terme. 1. A partir du bilan comptable Le bilan comptable fournit des indications sur la santĂ© financiĂšre de lâentreprise prospect Les dĂ©finitions que vous devez maitriser : âą Pour lâactif : Câest quoi une Immobilisation ? La notion d'immobilisation intĂšgre l'ensemble des biens durables dĂ©tenus par une entreprise sur plus d'un exercice comptable et qui ne sont pas destinĂ©s Ă la revente. Les immobilisations financiĂšres correspondent aux actifs financiers d'utilisation durable possĂ©dĂ©s par l'entreprise. Il s'agit notamment des titres de participation, des prĂȘts accordĂ©s⊠Les immobilisations incorporelles comprennent les frais d'Ă©tablissement, les frais de recherche et dĂ©veloppement, les concessions, brevets, licences, marques, logiciels et autres droits similaires, le droit au bail, le fonds commercial. Une immobilisation corporelle correspond Ă un actif physique que lâentreprise entend utiliser au-delĂ de la clĂŽture de lâexercice comptable en cours : les terrains, les constructions, lâagencement et les installations gĂ©nĂ©rales, lâoutillage, le matĂ©riel, les vĂ©hicules, le mobilier et les Ă©quipements informatiques. Que signifie disponibilitĂ©s ? Le poste "DisponibilitĂ©s" est constituĂ© des montants dĂ©tenus en caisse (piĂšces et billets que l'entreprise possĂšde) et des avoirs en banque (argent dĂ©tenu sur les comptes bancaires de l'entreprise). On utilise Ă©galement le terme de trĂ©sorerie. Câest quoi une valeur mobiliĂšre de placement ? Ce sont des titres financiers, actions ou obligations. En comptabilitĂ©, elles correspondent aux excĂ©dents de trĂ©sorerie placĂ©s par l'entreprise. âą Pour le passif : Que signifie capitaux propres ? Les capitaux propres sont les ressources financiĂšres que possĂšde l'entreprise Le capital social dâune entreprise est Ă©gal au montant total des apports de biens et dâargent des associĂ©s Que signifie rĂ©serves ? Cumul des bĂ©nĂ©fices des exercices antĂ©rieurs qui n'ont pas Ă©tĂ© redistribuĂ©s aux propriĂ©taires de l'entreprise, ni intĂ©grĂ©s dans son capital Que signifie rĂ©sultat ? Il correspond aux ressources restantes Ă l'entreprise une fois les charges dĂ©duites du chiffre d'affaires. 2 A lâaide dâindicateurs internes Une entreprise manque souvent de temps et de moyens pour suivre lâensemble des ses encours clients. Toutefois, il est nĂ©cessaire dâanalyser rĂ©guliĂšrement certains supports pour anticiper les problĂšmes de trĂ©sorerie. Elle peut - analyser son portefeuille clients via la mĂ©thode ABC (vu dans un chapitre prĂ©cĂ©dent), - prendre du recul sur les retards de paiement : le service comptable signale les retards de paiement ou les demandes rĂ©guliĂšres de report dâĂ©chĂ©ances. La balance ĂągĂ©e permet de visualiser les clients Ă relancer Exemple : - mettre en place des indicateurs de suivi des impayĂ©s via un tableau Excel Exemple : IV Les outils dâĂ©valuation des risques Les entreprises peuvent se procurer des logiciels dĂ©diĂ©s au risque client mais il sont souvent trĂšs complexes Ă utiliser. Certaines entreprises utilisent le crĂ©dit management : câest lâensemble des procĂ©dures financiĂšres ou juridiques visant Ă optimiser le chiffre dâaffaires de lâentreprise en accĂ©lĂ©rant les rĂšglements clients. Une des mĂ©thodes de crĂ©dit management sâappelle la mĂ©thode des points de risque. Elle consiste Ă classer les clients selon leur risque afin de leur fixer des modalitĂ©s de paiement adaptĂ©s. Elle permet donc dâĂ©valuer les risques de coopĂ©ration et de se prĂ©munir au cas par cas. Exemple de tableau des points de risqueStocksStocks and Shares BrainPop ReviewStocks and Sauces DSA Review