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甲公司是一家物业管理服务企业。为了加强风险管理与内部控制，甲公司制定了较为详细的规范业务流程的工作程序。以下是甲公司现金出纳的主要工作程序：（1）出纳人员办理收款业务时先把收到的现金清点入库，再给交款人开具收据，交款人签字、收款人签字、加盖财务专用章等收据要素要齐全。（2）出纳人员每天必须根据交款人已签字的收据汇总金额盘点现金，做到账实相符。（3）出纳人员每天中午前将核对无误的现金存入银行。当天下午收到的现金在下午18：00后进行清点，然后把现金放进保险库。（4）出纳人员对当天经手的银行存款及现金交易在每天下午18：00后使用会计软件填制凭证，并打印相关凭证记录，核实其相关交易内容。可打印凭证记录均预先连续编号。（5）月度终了，出纳人员及时收集银行对账单，及时核对银行对账单余额与会计记录中的余额，编制银行存款余额调节表，调节表交财务经理审核签字确认。要求：（1）指出甲公司上述工作程序中涉及的三项控制活动，并简要说明其所属类别。（2）针对甲公司上述工作程序第（3）项和工作程序第（4）项，指出可以强化内部控制的改进措施。

答案

参考答案：

（1）根据案例材料可知，该公司上述工作程序中涉及如下三项控制活动：第一、调节和复核。涉及上述工作程序中第（2）项：出纳人员每天必须根据交款人已签字的收据汇总金额盘点现金，做到账实相符。第（5）项：月度终了，出纳人员及时收集银行对账单，及时核对银行对账单余额与会计记录中的余额，编制银行存款余额调节表，调节表交财务经理审核签字确认。调节和复核属于财务报告这一类别。第二、实物控制。涉及上述工作程序中第（3）项：出纳人员每天中午前将核对无误的现金存入银行。当天下午收到的现金在下午18：00后进行清点，然后把现金放进保险库。实物控制是为了保证资产的安全，因此属于运营这一类别。第三、计算和会计。涉及上述工作程序中第（4）项：出纳人员对当天经手的银行存款及现金交易在每天下午18：00后使用会计软件填制凭证，并打印相关凭证记录，核实其相关交易内容。可打印凭证记录均预先连续编号。计算和会计属于财务报告的类别。（2）针对第（3）项在每天中午前将核对无误的现金存入银行。当天下午收到的现金在下午18：00后进行清点，然后把现金放进保险库。该公司可以采取设立门禁系统、雇佣保安和利用闭路电视摄像头等方式进一步强化。针对第（4）项出纳人员对当天经手的银行存款及现金交易在每天下午18：00后使用会计软件填制凭证，并打印相关凭证记录，核实其相关交易内容。该公司应安排不直接经手当天银行存款及现金交易的人执行相关凭证的记录，而不是由出纳人员执行。

阅读理解

阅读理解。

    Have you ever seen a horse with toes (脚趾)? Millions of years ago, horses had many toes. They had

four toes on each front foot. They had three toes on each back foot. The horses were smaller than cats.

    These small horses lived in the forest. Their many toes helped the horses run over the soft wet ground. 

    It was very hot in the forest. But the weather changed. It became cold. Many trees couldn't live in cold

weather. The trees died and fell. Open field took the place of (代替) forests. The sun made the ground dry

and hard (坚硬). 

    Horses began to change too. They began to get bigger. This took a long time. On the dry hard land,

horses needed only their middle toes for running. Their middle toes became hard. After a long time horses

had only one hard toe on each foot. We call this hard toe a hoof (马蹄).

1. Long ago, the horse had four toes on each of its ______. [ ]

A. back feet

B. front feet

C. right feet

2. The cats were ______ the horses at that time. [ ]

A. much bigger

B. smaller than

C. bigger than

3. Which of the three sentences is true? [ ]

A. The weather stays the same the whole year all over the world.

B. When the weather changed, animals began to change too.

C. Cats were bigger in the past than they are today.

4. On the dry hard land ______. [ ]

A. horses needed a lot of room for running

B. a horse needed more than four toes for running

C. horses needed only their middle toes for running

5. Now each horse has ______ on its feet. [ ]

A. one toe

B. three toes

C. four toes

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单项选择题

Questions 26-30I am always a little puzzled when I hear people complain about the difficulties of finding a good job. Young people in their 20s express dissatisfaction that all the good jobs have been taken by those in their 40s. People in their 40s, trapped in the middle groups of the workforce, complain about waiting for their elders to make room for them at the top. Older employees worry about being forced out of the job market prematurely by younger people willing to work at entry-level wages. It is not a pretty picture.But I do not buy it. In my view, differences between generations are not a problem but an opportunity-if you remember to apply some basic principles of self-marketing. Most of us learned from Marketing 101 textbooks that there are four phases in the life cycle of a product or brand. The names may differ, but essentially the four phases are Introduction, Growth, Maturity and Decline. As a manager of high-profile athletes for more than 30 years, I know that these four phases certainly apply to the career and marketability of an athlete.An athlete’s introduction or start-up phase is when he or she starts competing, does well and captures the attention of people in the sport. Introduction turns into the growth phase when the athlete goes from being a promising performer to an established star. That’s when everybody wants a piece of the athlete’s time and he must stay focused on his primary talent and not get distracted by side issues.For an athlete, the toughest thing about the mature phase may simply be recognizing that he or she is in it. If you’re marketing a bar of soap it is easy to tell if the product is mature. It is there in the stagnant or shrinking sales figures. It is different with athletes. Not only do they think the growth phase will never end, but they often deny that there is any decrease in their athletic skills or marketability, no matter what the numbers say.The decline phase for an athlete may sound harsh, but it doesn’t have to be if he or she thinks of it as a reflective phase. In this phase an athlete can have tremendous future as a legendary figure who functions as an ambassador for his or her sport. If you substitute "employee" for "athlete" in these examples, these four phases apply to any individual’s career.I genuinely believe that whenever people face a career crisis, a big reason is because they are "out of phase." I have always been a tremendous advocate of recruiting older workers. With the massive downsizing of corporate America, there are tens of thousands of talented men and women over the age of 50 who feel shut out of the work-place. To me, these people are a gold mine-not because they are available but rather because they possess the qualities that employees in the introduction and growth phases lack, namely wisdom and experience. And since many of them received generous early-retirement packages, money is not their sole motivation. In other words, they are affordable.If I were marketing myself in the mature phase, I’d focus on these qualities. Wisdom, experience and affordability make up a potent package. But you can not do that unless you first recognize and fully appreciate the phase you are in.

The author thinks highly of older employees because _______.

A．they are good at marketing themselves

B．they are obedient and can be easily controlled

C．they possess better qualities in the growth phase

D．they have more wisdom, experience and affordability
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