问题 单项选择题

Scores of workers from MTV Networks walked off the job yesterday afternoon, filling the sidewalk outside the headquarters of its corporate parent, Viacom, to protest recent changes in benefits. The walkout highlighted the concerns of a category of workers who are sometimes called permalancers: permanent freelancers who work like full-time employees but do not receive the same benefits.

Waving signs that read "Shame on Viacom," the workers, most of them in their 20s, demanded that MTV Networks reverse a plan to reduce health and dental benefits for freelancers beginning On Jan. 1st. In a statement, MTV Networks noted that its benefits program for full-time employees had also undergone changes, and it emphasized that the plan for freelancers was still highly competitive within the industry. Many freelancers receive no corporate benefits. But some of the protesters asserted that corporations were competing to see which could provide the most mediocre health care coverage. Matthew Yonda, who works at Nickelodeon, held a sign that labeled the network "Sick-elodeon. " "I’ve worked here every day for three years-I’m not a freelancer," Mr. Yonda said. "They just call us freelancers in order to bar us from getting the same benefits as employees. "

The changes to the benefits package were announced last Tuesday. Freelancers were told that they would become eligible for benefits after 160 days of work, beginning in January. While that eased previous eligibility rules, which required freelancers to work for 52 weeks before becoming eligible, it would have required all freelancers not yet eligible for benefits to start the waiting period over again on Jan. 1st. The 401 (k) plan was also removed. On Thursday, acknowledging the complaints, MTV Networks reinstated the 401 (k) plan and said freelancers who had worked consistently since March would be eligible.

Fueled by a series of blog posts on the media Web site Gawker-the first post was headlined "The Viacom Permalance Slave System"-a loose cohort of freelancers created protest stickers and distributed walkout fliers last week. Caroline O’Hare, a unit manager who has worked for MTV for more than two years, said the new health care plan-with higher deductibles and a $ 2,000 cap on hospital expenses each year-had provoked outrage. "They think they can treat us like children that don’t have families, mortgages or dreams of retirement," she said.

Outside Viacom’s headquarters, several workers held posters with the words, "There’s too many of us to ignore. " It was unclear how many freelancers are on the company’s payroll; an MTV Networks’ spokeswoman said the figure was not known because it rises and falls throughout the year. The company has 5,500 full-time employees, excluding freelancers, around the world.

Two freelancers and one full-time employee, who asked not to be identified for fear of retribution, estimated that the percentage of freelancers in some departments exceeded 75 percent. Another labor action is expected to take place outside Viacom later this week. Members of the Writers Guild of America, who have been on strike for five weeks, are expected to picket there on Thursday.

Why did the MTV Networks’ spokeswoman say the number of freelancers was unclear()

A. The figure rises and falls all over the year

B. The company wants to keep it as a secret so that they can better stand the protest

C. As they are only freelancers, their payrolls are not included in the financial system of the company

D. They do not want to treat freelancers the same as full-time employees

答案

参考答案:B

解析:

第五段中提到,目前工资薪水册上有多少自由职员还不清楚,一位MTV网络发言人声称是因为这个数字全年都来回波动,这很明显是一个托辞,因为每家公司都会有其各种人员的登记,要掌握具体的数据并不困难。只是公布该数据对公司不利,因为这会暴露公司自知其拥有大量的自由职员,因此公司不想让外人知道这些数据,以便于在这场罢工斗争中争取有利形势。因此B为正确答案。A项仅仅是其表面宣称的原因,并不如B项有说服力。C项无从得知,而D选项可能是其公司的一贯态度,因而也可以作为原因,但是与B项相比,D项只是一种手段,B项才是真正的原因。

多项选择题

案例二(一)资料 2005年5月,某企业审计部门对下属全资子公司甲公司的财务收支情况进行了审计。有关甲公司销售与收款业务的资料和审计情况如下: 1.甲公司在销售与收款业务的管理办法中规定:在向客户赊销货物时,需经过专门设立的信用部门批准;负责应收账款的会计人员每月编制对账单与客户对账;总经理助理定期检查销售与收款情况。 2.甲公司2004年12月31日的应收账款余额为2500万元。乙客户是甲公司的主要应收账款客户,其2002年、2003年和2004年年末对甲公司的欠款金额分别为300万元、500万元和900万元。 3.甲公司在向乙客户销售货物时,收到乙客户订单即可发货,不需履行赊销审批手续。审计人员经调查核实,甲公司自现任总经理2002年1月上任后,即与乙客户发生业务往来,由总经理特批对乙客户采用“见订单即发货”的销售方式,但甲公司信用部门并不掌握乙客户的信用状况。乙客户的所在地距甲公司近二千公里。 4.审计人员采用肯定式函证方式向甲公司的客户发函询证应收账款余额,除未收到乙客户的回函外,其他客户均回函,且证明欠款金额与函证金额相符。 5.审计人员在对甲公司主营业务交易的截止期进行测试的过程中,发现乙客户2004年12月28日订购货物一批,甲公司2004年确认销售收入及应收账款50万元,该批货物于2005年1月5日发出,甲公司发货后即结转成本40万元。(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。

对未回函的乙客户,审计人员应当:

A.认定该账户余额无误

B.再次发函

C.将应收账款明细账与总账核对

D.进行账龄分析

判断题