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[单选题]
Every employee in this company has the right to enjoy five－day－salaried_____ every year.（)
A.rest
B.vocation
C.vacation
D.pastime
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题目内容
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题目内容
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A.rest
B.vocation
C.vacation
D.pastime
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更多“Every employee in this company…”相关的问题
Yet you will find little if anything written on what it is to be an employee. You can find a great deal of very dubious advice on how to get a job or how to get a promotion. You can also find a good deal of work in a chosen field, whether it be the mechanist's trade or book-keeping(簿记). Every one of these trades requires different skills, sets different standards, and requires a different preparation. Yet they all have employeeship in common. And increasingly, especially in the large business or in government, employeeship is more important to success than the special professional knowledge or skill. Certainly more people fail because they do not know the requirements of being an employee than because they do not adequately possess the skills of their trade; the higher you climb the ladder, the more you get into administrative or executive work, the greater the emphasis on ability to work within the organization rather than on technical abilities or professional knowledge.
It is implied that fifty years ago _______.
A．eighty per cent of American working people were employed in factories
B．twenty per cent of American intellectuals were employees
C．the percentage of intellectuals in the total work force was almost the same as that of industrial workers
D．the percentage of intellectuals working as employees was not so large as that of industrial workers
Bronze operate several chemical processing factories across the country, it manufactures 24 hours a day, seven days a week and employees work a standard shift of eight hours and are paid for hours worked at an hourly rate. Factory employees are paid weekly, with approximately 80% being paid by bank transfer and 20% in cash; the different payment methods are due to employee preferences and Bronze has no plans to change these methods. The administration and sales teams are paid monthly by bank transfer.
Factory staff are each issued a sequentially numbered clock card which details their employee number and name. Employees swipe their cards at the beginning and end of the eight-hour shift and this process is not supervised. During the shift employees are entitled to a 30-minute paid break and employees do not need to clock out to access the dining area. Clock card data links into the payroll system, which automatically calculates gross and net pay along with any statutory deductions. The payroll supervisor for each payment run checks on a sample basis some of these calculations to ensure the system is operating effectively.
Bronze has a human resources department which is responsible for setting up new permanent employees and leavers. Appointments of temporary staff are made by factory production supervisors. Occasionally overtime is required of factory staff, usually to fill gaps caused by staff holidays. Overtime reports which detail the amount of overtime worked are sent out quarterly by the payroll department to production supervisors for their review.
To encourage staff to attend work on time for all shifts Bronze pays a discretionary bonus every six months to factory staff; the production supervisors determine the amounts to be paid. This is communicated in writing by the production supervisors to the payroll department and the bonus is input by a clerk into the system.
For employees paid by bank transfer, the payroll manager reviews the list of the payments and agrees to the payroll records prior to authorising the bank payment. If any changes are required, the payroll manager amends the records. For employees paid in cash, the pay packets are prepared in the payroll department and a clerk distributes them to employees; as she knows most of these individuals she does not require proof of identity.
Required:
(a) Identify and explain FIVE internal control STRENGTHS in Bronze Industries Co’s payroll system. (5 marks)
(b) Identify and explain SIX internal control DEFICIENCIES in Bronze Industries Co’s payroll system and provide a RECOMMENDATION to address each of these deficiencies. (12 marks)
(c) Describe substantive ANALYTICAL PROCEDURES you should perform. to confirm Bronze Industries Co’s payroll expense. (3 marks)
Some people hate everything that is modern. They cannot imagine how anyone can really like modern music; they
find it hard to accept the new fashions in clothing; they think that all modern painting is ugly; and they seldom
have a good word for the new buildings that are being built everywhere in the world. Such people look for
perfection in everything, and they take their standards of perfection from the past. They are usually impatient
with anyone who is brave enough to experiment with new or to express himself or the age in materials original
ways. It is, of course, true that many artists do not succeed in their work and instead produce works that can
only be considered as failures. If the work of art is a painting, the artist’s failure concerns himself alone, but if
it is a building, his failure concerns others too, because it may damage the beauty of the whole place. This does
sometimes happen, but it is completely untrue to say, as some people do, that modern architecture is nothing.
We can’t judge every modern building by the standards of the ancient time, even though we admire the ancient
buildings. Technologically, the modern buildings are more advanced. The modern architect knows he should learn
from the ancient works, but with his greater resources of knowledge and materials, he will never be content to
imitate the past. He is too proud to do that.
Some people hate everything that is modern because _______.
A. they are aged
B. they find it hard to accept modern things
C. they take their standards of perfection from the Greek
D. they look at things by the standards of the past
Davidson’s article is one of a number of pieces that have recently appeared making the point that the reason we have such stubbornly high unemployment and declining middle-class incomes today is also because of the advances in both globalization and the information technology revolution, which are more rapidly than ever replacing labor with machines or foreign worker.
In the past, workers with average skills, doing an average job，could earn an average lifestyle. ,But ,today ,average is officially over. Being average just won’t earn you what it used to. It can’t when so many more employers have so much more access to so much more above average cheap foreign labor, cheap robotics, cheap software, cheap automation and cheap genius. Therefore, everyone needs to find their extra-their unique value contribution that makes them stand out in whatever is their field of employment.
Yes, new technology has been eating jobs forever, and always will. But there’s been an acceleration. As Davidson notes,” In the 10 years ending in 2009, [U.S.] factories shed workers so fast that they erased almost all the gains of the previous 70 years; roughly one out of every three manufacturing jobs-about 6 million in total -disappeared.
There will always be changed-new jobs, new products, new services. But the one thing we know for sure is that with each advance in globalization and the I.T. revolution, the best jobs will require workers to have more and better education to make themselves above average.
In a world where average is officially over, there are many things we need to do to support employment, but nothing would be more important than passing some kind of G.I.Bill for the 21st century that ensures that every American has access to poet-high school education.
The joke in Paragraph 1 is used to illustrate_______ .
A.the impact of technological advances
B.the alleviation of job pressure
C.the shrinkage of textile mills
D.the decline of middle-class incomes
The quotation in Paragraph 4 explains that ______ .A.gains of technology have been erased
B.job opportunities are disappearing at a high speed
C.factories are making much less money than before
D.new jobs and services have been offered
According to the author, to reduce unemployment, the most important is_____ .A.to accelerate the I.T. revolution
B.to ensure more education for people
C.ro advance economic globalization
D.to pass more bills in the 21st century
Which of the following would be the most appropriate title for the text？A.New Law Takes Effect
B.Technology Goes Cheap
C.Average Is Over
D.Recession Is Bad
According to Paragraph 3, to be a successful employee, one has to______ .A.work on cheap software
B.ask for a moderate salary
C.adopt an average lifestyle
D.contribute something unique
The "narrative" sales strategy depends on the salesperson moving quickly into a standard sales presentation. His or her pitch highlights the benefits for the customer of a particular product or service. This approach is most effective for customers whose buying motives are basically the same and is also well suited to companies who have a large number of prospects (可能的主顾) on which to call.
The "suggestive" approach is tailored more for the individual customer. The salesperson must be in a position to offer alternative recommendations that meet a particular customer's needs. One key aspect of the suggestive approach is the need for the salesperson to engage the buyer in some sort of discussion. The salesperson can then use the information gleaned from the customer to suggest an appropriate product or service.
"We tell our salespeople to be like wine stewards," says Mindy Sahlawannee, a corporate sales trainer, "the wine steward first checks to see what food the customer has ordered and then opens by suggesting the wine that best complements the dish. Most companies who use a narrative strategy should be using a suggestive strategy. Just like you can't drink red wine with every dish, you can't have one sales recommendation to suit all customers."
The final strategy demands that a company's sales staff act as "consultants" for the buyer. In this role, the salesperson must acquire a great deal of information about the customer. They do this through market research, surveys, and face-to-face discussions. Using this information, the salesperson makes a detailed presentation tailored specifically to a customer's needs.
"Good sales 'consultants'," says Alan Goldfarb, president of Ad Pro, Inc., "are the people who use a wide range of skills including probing, listening, analysis, and persuasiveness. The best sales 'consultants', however, are the ones who can 'think outside the box' and use their creativity to present a product and close the sale. The other skills you can teach. Creativity is innate. It's something we look for in every employee we hire."
More and more sales teams are switching from a narrative or suggestive approach to a more consultative strategy. As a result, corporations are looking more at intangibles such as creativity and analytical skills and less at educational background and technical skills.
"The next century will be about meeting individual customer needs," says Goldfarb, "the days of one size fits all are over."
The major difference between narrative sales and suggestive sales is that
A．the former highlights the benefits while the latter emphasize the function of the product
B．the former uses more prepared information, the latter has to get ready for unexpected information
C．the former involves no discussion while the latter involves discussion a lot
D．the former is effective in creating demand, the latter is effective in satisfying existing demand
______in a company, Miss Li will become a famous pop singer.
A．It is an employee that
B．She was an employee
C．An employee before
D．Once an employee
A.committee
B. employee
C. guarantee
D. disagree
Several massive leakages of customer and employee data this year- fromorganizations as diverse as Time Warner， the American defense contractor ScienceApplications International Corp and even the University of California.Berkeley-have left managers hurriedly peering into their intricate 11 systemsand business processes in search of potential vulnerabilities.
“Data is becoming an asset which needs no be guarded as much as any otherasset.” says I am Mendelson of Stanford University's business school “Theability guard customer data is the key to market value， which the board isresponsible for on behalf of shareholders” Indeed， just as there is the conceptof Generally Accepted Accounting Principles （GAAP）. perhaps it is time for GASP.Generally Accepted Security Practices， suggested Eli Noam of New York's ColumbiaBusiness School. “Setting the proper investment level for security， redundancy，and recovery is a management issue， not a technical one.” he says.
The mystery is that this should come as a surprise to any boss. Surely itshould be obvious to the dimmest exccutive that trust， that most valuable ofeconomic assets， is easily destroyed and hugely expensive to restore-and thatfew things are more likely to destroy trust than a company letting sensitivepersonal data get into the wrong hands.
The current state of affairs may have been encouraged-though notjustified-by the lack of legal penalty （in America， but not Europe） for dataleakage. Until California recently passed a law. American firms did not have totell anyone， even the victim， when data went astray， I hat may change fast lotsof proposed data-security legislation now doing the rounds in Washington. D．C．Meanwhile. the theft of information about some 40 million credit-card accountsin America， disclosed on June 17th. overshadowed a hugely important decision aday earlier by America's Federal Trade Commission （FTC） that puts corporateAmerica on notice that regulators will act if firms fail to provide adequatedata security.
第36题：The statement： “It never rainsbut it pours” is used to introduce
A．the fierce businesscompetition.
B．the feeble boss-board relations
C．the threat fromnews reports.
D．the severity of data leakage.
A.pays…off
B.take…off
C.pays…back
A.Id
B.passport
C.employee'scard
D.diplomaticpassport
(a) In November 2010, Alexandra defaulted on an interest payment on an issued bond loan of $100 million repayable in 2015. The loan agreement stipulates that such default leads to an obligation to repay the whole of the loan immediately, including accrued interest and expenses. The bondholders, however, issued a waiver postponing the interest payment until 31 May 2011. On 17 May 2011, Alexandra felt that a further waiver was required, so requested a meeting of the bondholders and agreed a further waiver of the interest payment to 5 July 2011, when Alexandra was confident it could make the payments. Alexandra classified the loan as long-term debt in its statement of financial position at 30 April 2011 on the basis that the loan was not in default at the end of the reporting period as the bondholders had issued waivers and had not sought redemption. (6 marks)
(b) Alexandra enters into contracts with both customers and suppliers. The supplier solves system problems and provides new releases and updates for software. Alexandra provides maintenance services for its customers. In previous years, Alexandra recognised revenue and related costs on software maintenance contracts when the customer was invoiced, which was at the beginning of the contract period. Contracts typically run for two years.
During 2010, Alexandra had acquired Xavier Co, which recognised revenue, derived from a similar type of maintenance contract as Alexandra, on a straight-line basis over the term of the contract. Alexandra considered both its own and the policy of Xavier Co to comply with the requirements of IAS 18 Revenue but it decided to adopt the practice of Xavier Co for itself and the group. Alexandra concluded that the two recognition methods did not, in substance, represent two different accounting policies and did not, therefore, consider adoption of the new practice to be a change in policy.
In the year to 30 April 2011, Alexandra recognised revenue (and the related costs) on a straight-line basis over the contract term, treating this as a change in an accounting estimate. As a result, revenue and cost of sales were adjusted, reducing the year’s profits by some $6 million. (5 marks)
(c) Alexandra has a two-tier board structure consisting of a management and a supervisory board. Alexandra remunerates its board members as follows:
– Annual base salary
– Variable annual compensation (bonus)
– Share options
In the group financial statements, within the related parties note under IAS 24 Related Party Disclosures, Alexandra disclosed the total remuneration paid to directors and non-executive directors and a total for each of these boards. No further breakdown of the remuneration was provided.
The management board comprises both the executive and non-executive directors. The remuneration of the non-executive directors, however, was not included in the key management disclosures. Some members of the supervisory and management boards are of a particular nationality. Alexandra was of the opinion that in that jurisdiction, it is not acceptable to provide information about remuneration that could be traced back to individuals. Consequently, Alexandra explained that it had provided the related party information in the annual accounts in an ambiguous way to prevent users of the financial statements from tracing remuneration information back to specific individuals. (5 marks)
(d) Alexandra’s pension plan was accounted for as a defined benefit plan in 2010. In the year ended 30 April 2011, Alexandra changed the accounting method used for the scheme and accounted for it as a defined contribution plan, restating the comparative 2010 financial information. The effect of the restatement was significant. In the 2011 financial statements, Alexandra explained that, during the year, the arrangements underlying the retirement benefit plan had been subject to detailed review. Since the pension liabilities are fully insured and indexation of future liabilities can be limited up to and including the funds available in a special trust account set up for the plan, which is not at the disposal of Alexandra, the plan qualifies as a defined contribution plan under IAS 19 Employee Benefits rather than a defined benefit plan. Furthermore, the trust account is built up by the insurance company from the surplus yield on investments. The pension plan is an average pay plan in respect of which the entity pays insurance premiums to a third party insurance company to fund the plan. Every year 1% of the pension fund is built up and employees pay a contribution of 4% of their salary, with the employer paying the balance of the contribution. If an employee leaves Alexandra and transfers the pension to another fund, Alexandra is liable for, or is refunded the difference between the benefits the employee is entitled to and the insurance premiums paid. (7 marks)
Professional marks will be awarded in question 3 for clarity and quality of discussion. (2 marks)
Required:
Discuss how the above transactions should be dealt with in the financial statements of Alexandra for the year ended 30 April 2011.
