问题 填空题

Marks & Spencer has a very good reputation for job security and looking after its staff, with things like good perks, (1) , that sort of thing. Do those things actually (2)
I think it is, it is very important. When people have been working (3) , and they may have been in from seven or eight o’clock in the morning, they can come off the sales floor and can go to (4) and obviously they can have tea, coffee, or (5) , and can then buy at very reduced rates (6) , if they want one, or a roll and cheese, in a pleasant environment, (7) , food of the highest quality, there’re areas where they can (8) , or play pool or something, yeah, that is very important because they need (9) . At busy times, they need to get away from it, they need to be able to relax. In terms of all the (10) we’ve got, that is very important, when people know that they will be having medicals, and (11) is another thing, obviously there’s (12) that they will buy which they will be able to buy (13) . For Christmas bonus, we give all our general staff (14) which is guaranteed, and the (15) of that, actually, at the busiest time of the year when they’re (16) and working hard, is fantastic and to see their faces as you (17) with 10% of their salary in it. I believe the environment that you work in, (18) that you work with, the way you are treated, (19) , and the fact that your views are listened to, and you feel you are consulted, that makes people (20) and makes them get up and come to work in the morning.

答案

参考答案:good canteen

解析:[听力原文] 1-20
Marks & Spencer has a very good reputation for job security and looking after its staff, with things like good perks, good canteen, that sort of thing. Do those things actually motivate people in their work
I think it is, it is very important. When people have been working on the sales floor, and they may have been in from seven or eight o’clock in the morning, they can come off the sales floor and can go to the staff restaurant and obviously they can have tea, coffee, or a drink provided free of charge, and can then buy at very reduced rates a full cooked breakfast, if they want one, or a roll and cheese, in a pleasant environment, in a hygienic environment, food of the highest quality, there’re areas where they can rest and read papers, or play pool or something, yeah, that is very important because they need a break from the customers. At busy times, they need to get away from it, they need to be able to relax. In terms of all the health screening programmes we’ve got, that is very important, when people know that they will be having medicals, and the staff discount is another thing, obviously there’s an amount of merchandise that they will buy which they will be able to buy at discounted rates. For Christmas bonus, we give all our general staff a 10% of their salary which is guaranteed, and the motivational effect of that, actually, at the busiest time of the year when they’re under the most pressure and working hard, is fantastic and to see their faces as you hand them the envelope with 10% of their salary in it. I believe the environment that you work in, the quality of the people that you work with, the way you are treated, with respect and dignity, and the fact that your views are listened to, and you feel you are consulted, that makes people happy and satisfied in their job and makes them get up and come to work in the morning.

单项选择题 B型题
单项选择题 案例分析题

2014年3月,某审计组对丙公司2013年度财务收支进行了审计。有关固定资产审计的情况和资料如下: 1.审计人员对丙公司设备采购环节内部控制进行了重点调查,了解到以下情况: (1)采购部门确定设备需要量,提出设备购置申请书,报送设备管理部门; (2)设备管理部门根据申请书,会同财会部门、计划部门编制设备采购计划; (3)采购计划经批准后,设备管理部门下达采购通知单,交采购部门执行; (4)采购的设备到货后,由采购部门组织验收合格后提交设备管理部门。 2.审计人员审查2013年度增加固定资产时发现以下情况: (1)4月,调增了一项原有固定资产的入账价值; (2)7月,自行建造完成并达到预定可使用状态的一条生产线投入使用; (3)9月,新增一台设备,采购后即采取经营租赁的方式出租给外单位使用; (4)12月,集中采购了一批不需安装的机器设备并投入使用。 3.审计人员询问4月份调增固定资产人账价值原因时,丙公司不同管理人员作出如 下多种解释: (1)同类固定资产的市场价格大幅上升; (2)以前年度计提的固定资产减值准备被转回; (3)原人账价值中未包含购人固定资产的增值税进项税额; (4)原按暂估价值人账,待收到购货发票后按实际价格调整。 4.对于9月份出租给外单位使用的设备,审计人员实施了下列审计程序: (1)检查固定资产卡片; (2)索取设备租赁合同; (3)向设备承租方发函询证; (4)核实设备采购合同、发票和付款凭证。 5.审计人员审查2013年度减少固定资产时发现以下情况: (1)3月,盘亏笔记本电脑10台,盘亏损失未经审批直接计人营业外支出; (2)5月,用一台机器设备对外投资人股,账面净值与公允价值的差价计入投资收益; (3)8月,对一条生产线进行改扩建,账面净值转入在建工程; (4)10月,将销售部门使用一年的汽车进行报废处理,固定资产清理净损失计入销售费用。

针对“资料3”,审计人员认为合理的解释是:()

A.同类固定资产的市场价格大幅上升

B.以前年度计提的固定资产减值准备被转回

C.原人账价值中未包含购入固定资产的增值税进项税额

D.原按暂估价值入账,待收到购货发票后按实际价格调整