问题 单项选择题

成熟的水果再运输途中容易因挤压颠簸而破坏腐烂,为防止损失常将未成熟的果实放在密闭的箱子里使水果自身产生的()聚集起来,达到催熟目的。

A、乙炔;

B、甲烷;

C、乙烯;

D、丙烯

答案

参考答案:C

阅读理解

阅读理解。

     "Pay has little to do with motivation in the workplace". That's the argument put forward by best-selling

author Daniel Pink in his new book, Drive: The Surprising Truth About What Motivates Us. "Pay for

performance is supposed to be a folk tale," he says.

     Daniel argues that, if employees receive a basic level of payment, three other factors matter more than

money: a sense of independence, of mastery over one's labor, and of serving a purpose larger than oneself.

For example, in 2008 at the offices of Best Buy's Richfield, salaried workers there were allowed to organize

their own work day, putting in only as many hours as they felt necessary to get their jobs done. Productivity

increased by 35% according to The Harvard Business Review.

     But the managers at Goldman Sachs aren't exactly making some efforts to adjust. Like others on Wall

Street, the banking giant argues that fat bonuses (extra rewards) are essential to make its numbers. "That's

exactly the attitude that leads to the recent financial crisis in the United States," responds Daniel, "as managers

always focus on short-term rewards that encourage cheating, shortcuts, and dishonest behavior."

     Moreover, the 45-year-old author and former Al Gore speechwriter refers to social-science experiments

and experiences at such workplaces as Google and 3M. In one 2005 experiment he describes, economists

working for the Federal Reserve Bank of Boston tested the power of incentives (激励) by offering cash

rewards to those who did wellin games that included reciting a series of numbers and throwing tennis balls

at a target. The researchers' finding: Over and over, higher incentives led to worse performance-and those

given the highest incentives did the poorest job.

     From this and other cases, Daniel draws a conclusion that monetary incentives remove the element of

play and creativity, transforming "an interesting task into a dull one." It's even possible, he adds, for oversized

rewards to have dangerous side effects, like those of a drug dependency in which an addicted requires ever

larger amounts. He refers to scientific testing that shows the promise of cash rewards increase a chemical in

the brain similar to that brought on by cocaine or nicotine.

     Daniel, however, is also aware that his company examples-no GE, no IBM, no Microsoft-hardly represent

the commanding heights of the economy. But he thinks his approach will catch on, even in the biggest

companies. "Managers tend to be realistic, and in time they will respond," he says.

1. In his book, Drive: The Surprising Truth About What Motivates Us, Daniel Pink is promoting the idea that [ ]

A. it is a money-driven society

B. all workers are not driven by money

C. money plays a key role in management

D. pay has nothing to do with workplaces

2. In Daniel's point of view, many Wall Street managers are _____. [ ]

A. dishonest

B. considerate

C. short-sighted

D. ridiculous

3. In paragraph 5, the example of drug-taking is given to show _____. [ ]

A. money is as addictive as cocaine or nicotine

B. big rewards bring about dangerous side effect

C. nicotine and money bring the same chemical

D workers do not need the incentives of money at all

4. We can learn from the last paragraph that _____.[ ]

A. Daniel's approach will be popular in a wider field

B. realistic managers will first consider Daniel's approach

C. Daniel's approach meets the demand of economic crisis

D. GE, IBM and Microsoft will join in Daniel's approach next

多项选择题

案例一.(一)资料2004年3月,某市审计局派出审计组对某重点国有企业2003年度财务收支进行审计。有关审计情况和资料如下:1.由于市场竞争激烈,近年来该企业利润受市场影响波动较大。2.审计组调查该企业的内部控制情况后,认为内部控制较为健全合理,准备依赖内部控制进行审计,并据此将控制风险评估为低水平。同时按照该企业2003年度税后利润的10%确定重要性水平为90万元。审计组仅根据确定的控制风险水平和重要性水平编制了审计实施方案,确定了实质性测试的范围和重点。3.在现场进行实质性测试中,审计组发现该企业内部控制并不是十分有效,原来评估的控制风险水平偏低,应该定为中等水平,而且审计实施方案也应该进行相应调整。鉴于审计实施方案已经制定,审计组决定不修改书面的审计实施方案,但在现场审计中,每个审计人员调整了实质性测试的范围和重点。4.现场审计结束,审计组在起草审计报告时,未对重要性水平进行重新考虑和评估,就以准备阶段确定的90万元为标准,审计发现的90万元以下的所有错弊均不写入审计报告。(二)要求:根据上述资料,从下列问题的备选答案中选出正确答案。

关于审计组在审计报告编写过程中有关重要性的应用,下列说法中正确的有:

A.报告阶段运用重要性时除考虑错弊的金额外,还应该考虑错弊的性质

B.重要性水平以下的错弊也应全部写进审计报告

C.编写审计报告不需要考虑重要性水平

D.报告阶段应用的重要性水平不一定与准备阶段确定的重要性水平一致