问题 问答题

简述常见的内部控制活动的内容。

答案

参考答案:控制活动可分为运营、财务报告及合规三个类别,然而它们之间有时可能出现重叠。常见的内部控制活动有:
(1)组织控制,指组织结构提供的控制;
(2)职责划分,即进行职责分工;
(3)调节和复核,调节是指雇员将不同数据连接在一起,识别并找出差异,并且在必要时采取纠正措施,所谓业绩复核,是指管理层将当前的业绩与预算、以前期间或其他基准相比较,以此反映目标的完成情况;
(4)实物控制,指保护实物资产不被偷盗或未经许可被使用的措施和程序;
(5)授权和批准,这项措施可保证其他控制活动运作正常或需要提供指南以改善这些控制活动的运作等信息;
(6)计算和会计,即在会计系统中正确地记录交易;
(7)人员控制,选择和培训雇员,确保为企业的职位指定了恰当的人员;
(8)监督及管理控制,监督控制有助于确保个人按照要求恰当地完成任务。

阅读理解

阅读理解。

     If women are mercilessly exploited(剥削) year after year, they have only themselves to blame.

Because they tremble at the thought of being seen in public in clothes that are out of fashion, they

are always taken advantage of by the designers and the big stores. Clothes which have been worn

only a few times have to be put aside because of the change of fashion.

     Changing fashions are nothing more than the intentional creation of waste. Many women spend

large sums of money each year to replace clothes that have hardly been worn. Women who cannot

afford to throw away clothing in this way, waste hours of their time changing their old-fashioned

dresses. Skirts are lengthened or shortened; neck-lines are lowered or raised, and so on.

     No one can claim that the fashion industry contributes anything really important to society. Fashion

designers are rarely concerned with necessary things like warmth, comfort and durability (耐用). They

are only interested in outward appearance and they take advantage of the fact that women will put up

with any amount of discomfort, as long as they look right. There can hardly be a man who hasn't at some

time in his life smiled at the sight of a woman shaking in a thin dress on a winter day, or picking her way

through deep snow in high heeled shoes.

      When comparing men and women in the matter of fashion, the conclusions to be drawn are obvious.

Do the constantly changing fashions of women's clothes, one wonders, reflect basic qualities of inconstancy and instability? Men are too clever to let themselves be cheated by fashion designers. Do their unchanging styles of dress reflect basic qualities of stability and reliability(稳定耐用)? That is for you to decide.

1. Designers and big stores always make money_________.

A. by mercilessly exploiting women workers in the clothing industry

B. because they are capable of predicting new fashions

C. by constantly changing the fashions in women's clothing

D. because they attach great importance to quality in women's clothing

2. To the writer, the fact that women change their old-fashioned dresses is seen as ___________.

A. a waste of money            

B. a waste of time

C. an expression of taste        

D. an expression of love beauty

3. New fashions in clothing are created for ___________.

A. the commercial exploitation of women

B. the women's strength of character

C. basic qualities of inconstancy and instability

D. an important contribution to society

4. By saying "the conclusions to be drawn are obvious" (Line One to Line Two, Paragraph Four), the

writer means that ___________.

A. women's inconstancy in their choice of clothing is often laughed at

B. women are better able to put up with discomfort

C. men are also exploited greatly by fashion designers

D. men are more reasonable in the matter of fashion

名词解释