问题 问答题

Many people are concerned about the economic condition of developing countries — countries whose average per capita GNP is a fraction of that in more industrialized countries. However, for the developing countries, there exist many obstacles to their economic development.
One major obstacle to economic development is population growth. (46) The populations of most developing countries grow at a rate much faster than those of industrialized countries, and the population of some of them is so large that there is barely enough fertile land and other resources to support it. Many less developed countries depend extensively on agriculture, adding to the problem. In these countries, an incentive to have many children exists. (47) Most farms are worked by families, and children can work in the fields at an early age because most farmers believe that more children means more workers. In addition, having many children ensures the parents that someone will look after them in their old age.
Another problem for developing countries is increasing average life expectancy—the average remaining lifetime for persons who reach a certain age. Better education, international aid, and emphasis on health-care facilities help people live longer. A high life expectancy coupled with a high crude birthrate makes it difficult to increase per capita GNP.
Another obstacle to economic growth is limited natural resources. No country can develop beyond its resource potential. Unproductive land or a harsh climate can limit economic growth. (48) Some countries may be fortunate enough to discover a valuable mineral to finance their economic development, but most focus on agriculture and, as a result, their economic growth is hindered by the shortage of natural resources or energy sources needed for industry.
Still another obstacle to economic development is a lack of appropriate education and technology. Any developing countries do not have a highly literate population or the high level of technical skills needed to build an industrial society. In addition, most do not have money to train engineers and scientists. (49) Many developing countries cannot even afford to provide free public education for school-age children, and in those that can, not every child is able to take advantage of it because most of them have to work to help feed their families. As a result, much of the population may not have the basic skills needed to continue with higher education when it is offered.
Government also can be an obstacle to economic development. A country whose government often changes will have a hard time developing economically. Such constant changes impede long-term planning. (50) Economic development is made even more difficult if the political changes occur through violent revolution where industrial facilities may be destroyed.

答案

参考答案:有些国家也许会有幸发现某种珍贵的矿产以支持其经济发展,但是大多数国家还是以农业生产为主,所以,工业发展所需的自然资源或能源的匮乏阻碍了它们的经济发展。

解析:[要点分析] 此题目的句子较长,包含一个被动句。另外,这个被动句中还有一个过去分词成分。难点是被动句的翻译。由于by后的表示动作发出者的介词短语the shortage of natural resources or energy sources needed for industry太长,所以不宜将这句话翻译为被动句结构。即不宜翻译为“它们的经济发展受到(被)工业发展所需的自然资源或能源的匮乏所阻碍”。因此,还是翻译为主动句,以“工业发展所需的自然资源或能源的匮乏”做主语比较自然。另外,形容词most不能误解为形容词many的最高级,而是普通形容词,意思是“大多数的”。而且,most后省略了中心词countries,因此,翻译时应该还原中心词,即翻译为“大多数国家”。考查点:被动句的翻译;省略结构的理解和翻译。

问答题 简答题

综合题:大华股份有限公司(以下简称大华公司)非常重视企业内部控制建设,冬日会计师事务所已接受委托对大华公司2013年度的内部控制进行审计。按照注册会计师执业准则的要求,冬日会计师事务所必须对大华公司的内部控制进行了解、测试和评价后才能出具内部控制审计报告。以下是注册会计师通过检查大华公司内部管理制度汇编、员工手册、组织结构图、业务流程图、岗位描述和权限指引等内部资料并结合询问、观察和穿行测试收集的部分内部控制资料。资料一:注册会计师从大华公司董事会记录中发现以下陈述:(1)内部控制建设有助于及时识别和防范风险以保证公司战略目标的实现;(2)如果公司建立了健全的内部控制制度并且有效按照内部控制制度执行就可以消除员工舞弊,这一点对公司的可持续发展十分重要;(3)公司建立的内部控制应具有客观性和严肃性,不能更改。资料二:大华公司监事会强调指出,内部控制的实施不是某一个领导的事情,也不是某一个员工的事情,是全公司每一个员工的事情,包括董事会、各级管理层和所有的员工都有责任,人人有责任。资料三:大华公司对审计委员会的内部控制职责描述记录如下:(1)审核公司内部控制及其实施情况并定期向冬日会计师事务所报告,做好对外的沟通和协调工作;(2)负责公司内部审计部门的工作,编写内部控制审计报告;(3)处理公司投诉与举报,督促公司建立畅通的投诉与举报途径。资料四:公司对出纳工作岗位特别规定如下:(1)出纳员可实行强制休假制度,休假期间应办理好交接手续,相关工作由记账会计兼任;(2)出纳员对于库存现金要做到“日清月结”,对于“白条抵库”情形应定期向内部审计部门报告;(3)出纳员至少每月编制一次银行存款余额调节表,对于非正常的未达账项应及时向内部审计部门报告;(4)出纳员对于个人名章妥善保管,最好交给财务负责人保管;(5)为了便于管理和协调,出纳员应由财务处长的直系亲属担任。资料五:大华公司对于各个业务环节的岗位职责进行了明确的规定,其中部分规定如下:(1)供应商确定与采购合同订立可以由一个人同时负责;(2)销售经理负责批准赊销,并亲自注销坏账;(3)仓库管理员负责保管存货,并有处置破损商品的权限;(4)负责应收账款记账的会计应每月定期向本市到期客户收取现款;(5)公司核心业务在需要时可以选择外包。资料六:大华公司对风险评估作出以下要求:(1)公司管理层表明,公司应不惜一切代价来消除评估的风险发生的可能性;(2)公司应拒绝与不诚信的客户打交道,同时表示坚决不为任何往来单位提供担保,这是公司重要的风险降低措施;(3)公司2015年计划采用联营来规避风险。要求:从企业内部控制理论和方法角度分析,上述资料一至资料六的各种情形中的内部控制设计或执行存在的情况,逐一指明内部控制的观点是否正确,并分别说明理由。

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