问题 选择题

读北半球某条完整纬线示意图,回答1—3题。

小题1:若图中阴影为6日,空白部分为5日,则北京时间为:

A.5日4时

B.5日12时

C.6日4时

D.6日12时小题2:若图中阴影为黑夜,空白为白昼,则此日该条纬线上各地点的日出时间是:

A.4时

B.6时

C.8时

D.10时小题3:若图中阴影为白昼,空白为黑夜,则此时下列说法正确的是:

A.地球公转速度较慢

B.巴西草原一片葱绿

C.北京昼长比上海长

D.北京正午太阳高度比上海大

答案

小题1:C

小题2:A

小题3:B

问答题

Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.

The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co‘s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ’hands-on‘ approach providing motivation to employees.

The board are considering a significant expansion of the company. However, the company‘s bankers are concerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.

Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders & Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders & Co are appointed by and report to the board of Conoy Co.

The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee. The committee would consist of one executive director, the chief internal auditor as well as three new appointees. One appointee would have a non-executive seat on the board of directors.

Required:

Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)

单项选择题