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问题 选择题

某公司2008年总利润为100万元，2010年总利润为121万元，下列说法

①公司2008年到2010年总利润的年平均增长率为21%

②公司2008年到2010年总利润的年平均增长率为10%

③若按2010年总利润的年平均增长率估计，到2011年的总利润将超过133万元，

④若按2009年总利润的年平均增长率计算，2007年的总利润为90万元，其中正确的是（　　）

A．②③④

B．①③④

C．②④

D．②③

答案

设2008年到2010年的增长率是x，

100（1+x）2=121

x=10%或x=-210%（舍去）．

所以①错误②正确．

121（1+10%）=133.1＞133．

故②正确．

2009年的利润为：100×（1+10%）=110（万元）

设2007年的利润是y，

（1+10%）2y=110

x=90.909

故④不够准确．

故选D．

问答题

The attitude of some top management used to be "The machine belongs to the company; the worker is made for the machine; or, the worker belongs to the company and exists to satisfy its needs." Entertaining such a perspective today would border on lunacy (精神错乱), although managers can be found who act as though they still prescribe to it. The simple fact is that no employee works primarily to satisfy the needs of any organization. He labors first and foremost to meet his concern for the welfare of the firm. Additionally, the leader soon learns to accept his people as he finds them rather than as he would like them to be. Even if he is unhappy with their performance, he knows that the only possible starting point, for improvement, is where they are and as they are at a given time. Five facts are at the heart of any mutual perception process. First, initial impressions tend to be lasting as well as erroneous, it is necessary not only that the manage-leader perceive his people accurately but that he make it easy for them to see him as he is without sham or flimflam (欺诈). Second, a person perceives what he looks for and very little else. This means that the manager should emphasize the positive in sizing up his people. If he is aware of their limitations, he is also conscious of the fact that he will not make much progress with them by focusing on deficiencies. Far too much time is wasted in most organizations on attempts to eradicate defects. It would be wiser to concentrate on capitalizing on assets and building strengths. Third, needs govern perceptions. At the outset of any relationship, there is bound to be some uncertainty on both sides. If he is an unframed picture to his subordinates, the manager realizes that they are not sure just how to go about relating to him. His responsibility is to be authentic in his dealings with them and open to interaction with them. Authenticity and openness in dealing with his subordinates ’’will help them satisfy their need to know where they stand, how they should relate to him, what kind of person he is, and how he intends to manage. Then they will get a true picture of him and how he operates without wasting time second-guessing and playing games with him. The fourth fact is that attitudes govern perceptions. A positive, supportive attitude is readily sensed by employees, who, even if they are school-dull, are generally life-bright. Finally, perceptions are really transactions between the people involved. As the leader must allow his people opportunities to interact with him, so he must also interact with them. In this way, both will make the getting-to-know-you process efficient and rapid.

What kind of attitude should a manager take so as to have good understanding of the workers

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多项选择题

会计核算的处理分为（）。

A．借贷记账制

B．权责发生制

C．收付实现制

D．会计分期制

E．会计核算制度
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