A、A record containing all accounts and their balances used by the company.
B、A list of all accounts a company uses with an assigned identification number.
C、A collection of documents that describe transactions and events entering the accounting process.
D、A record containing increases and decreases in a specific asset, liability, equity, revenue, or expense item.
第1题
A company established in July 2008. Which of the following persons can’t be as a director according to "Company Law"? A、 Mr. Wang, who was sentenced to three years in prison, and released in 2004 for his responsibility in the crime of major liability accident guilty in June 2001. B、 Mr. Zhang, who had invested a limited liability company, holding 70% of the company's share, for heavy debts raising from long-term poor management, the company was declared bankruptcy in 2006. C、 Mr. Xu, who take out loan of 100 million for two-year in 2003, but can’t liquidated for the capital had been caught in the stock market. D、 Mr. Zhao, who is a former chairman of an audio-visual company, because the company copied a large number of audio and video products without the permission of copyright owner in May 2006, was revoked the business license by industry and commercial department, and Mr. Zhao has personal liability.
第2题
A.Diligent.
B.Team spirit.
C.Perseverance.
D.Paper Qualification.
第3题
A.Diligent.
B.Team spirit.
C.Perseverance.
D.Paper Qualification.
第4题
A.said that Rogers was a company director
B.said he was sure Rogers was still in prison
C.didn't know anything about Rogers
D.seemed to think the man might have been Rogers
第5题
A.said that Rogers was a company director
B.said he was sure Rogers was still in prison
C.didn't know anything about Rogers
D.seemed to think the man might have been Rogers
第6题
&8226;Choose the best sentence from the opposite page to fill each of the gaps.
&8226;For each gap (8-12), mark one letter (A-G) on your Answer Sheet.
&8226;Do not use any letter more than once.
Human resource management
It is nearly a century since the car manufacturer Henry Ford said, 'You can destroy my factories and offices, but give me my people and I will build the business right back up again.' In the light of this statement, it is odd that people management has taken so many years to move up the agenda. But a few business theorists are beginning to argue that managing people well can add more to the bottom line than anything else.
Mike Manzotti, a leading American author in this area, has strong views about the growing importance of human resources in today's business world. (8) . A company with high staff commitment, for example, has an asset that its rivals find hard to copy. Research in Britain would appear to support this notion. A recent business school survey into the performance of eight multinationals found that people management could be the most decisive factor in a company's performance. Another study indicated the same thing in medium-sized manufacturing firms. (9) . After all, how can an organisation evaluate the commitment of its staff?
For this reason, the researcher George Hessenberg argues that a scientific approach is needed. He feels that when HR professionals suggest changing an organisation's compensation structure or being more selective in recruiting, they are asking for things that require resources. (10) .
Some new approaches are emerging that attempt to do just that, including the scheme devised by consultants Couze Jordan. The scheme, which covers communication, recruitment, and use of resources, predicts that significant improvements in these areas achieve an increase in shareholder value of up to 30 per cent.
Another programme, launched by James Lester, an independent human resources expert, approaches the problem from a perspective that is designed to appeal to a wide range of managers. (11) . Both, he argues, involve appropriate decisions being made about the allocation of resources within a particular budget.
Lester's expertise enables him to carry out an organisational audit for his clients to identify which areas of HR are in most need of improvement. This is because there is no point in businesses spending large amounts without knowing if the investment is worthwhile. (12) . Lester's advice, however, is for companies to think twice before hiring people, since it is vital they assess whether they are getting value for money.
A But the findings are inconclusive because of the difficulty of collecting reliable evidence.
B He argues that the role of a skilled, motivated and flexible workforce has become more significant as traditional sources of competitive advantage diminish.
C For example, a common mistake is to spend a fortune on recruitment to cover up for deficiencies in training.
D However, most leading experts in the field believe that there is sufficient evidence to support this model of workplace dynamics.
E He compares the positive use of human resources to effective fund management, as this is something that senior executives can relate to.
F He believes, however, that the only way they will gain approval for these potentially expensive initiatives is to have some data that demonstrates positive financial benefits.
G In the light of this statement, it is odd that people management has taken so many years to move up the agenda.
(8)
第7题
A. they care about the possible reaction to their work.
B. public response is one of the primary concerns,
C. they are keenly aware of public interest in their work.
D. they are indifferent toward response to their work.
第8题
A.they care about the possible reaction to their work
B.public response is one of the primary conceits
C.they are keenly aware of public interest in their work
D.they are indifferent toward response to their work
第9题
此题为判断题(对,错)。
第10题
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