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[主观题]

As an added measure,access control procedures stipulate who can have access to an Extranet and to wh

As an added measure,access control procedures stipulate who can have access to an Extranet and to what information and services specifically.

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第1题

听力原文:Not until somewhat recently(that is, in terms of human history) did people find a

听力原文: Not until somewhat recently(that is, in terms of human history) did people find a need for knowing the time of day. As best we know, 5,000 to 6,000 years ago great civilizations in the Middle East and North Africa initiated clock-making. With their bureaucracies and formal religions, these cultures found a need to organize their time mom efficiently.

The Egyptians were the next to formally divide their day into parts something like our hours. Obelisks(slender, tapering, four-sided monuments) were built as early as 3500 B.C. Their moving shadows formed a kind of sundial, enabling citizens to partition the day into two parts by indicating noon. They also showed the year's longest and shortest days when the shadow at noon was the shortest or longest of the year. Later, markers added around the base of the monument would indicate further time subdivisions.

Another Egyptian shadow clock or sundial, possibly the first portable timepiece, came into use around 1500 B.C. to measure the passage of "hours". This device divided a sunlit day into 10 parts plus two "twilight hours" in the morning and evening. When the long stem with 5 variably spaced marks was oriented east and west in the morning, an elevated crossbar on the east end east a moving shadow over the marks. At noon, the device was turned in the opposite direction to measure the afternoon "hours".

In the quest for more year-round accuracy, sundials evolved from flat horizontal or vertical plates to more elaborate forms. One version was the hemispherical dial, a bowl-shaped depression cut into a block of stone, carrying a central vertical gnomon(pointer) and scribed with sets of hour lines for different seasons. The hemicycle, said to have been invented about 300 B.C., removed the useless haft of the hemisphere to give an appearance of a half-bowl cut into the edge of a squared block.

(33)

A.4,000-5,000.

B.50-60,000.

C.500-600.

D.5,000-6,000.

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第2题

听力原文:Not until somewhat recently (that is, in terms of human history) did people find

听力原文:Not until somewhat recently (that is, in terms of human history) did people find a need for knowing the time of day. As best we know, 5,000 to 6,000 years ago great civilizations in the Middle East and North Africa initiated clock-making. With their bureaucracies and formal religions, these cultures found a need to organize their time mom efficiently.

The Egyptians were the next to formally divide their day into parts something like our hours. Obelisks (slender, tapering, four-sided monuments) were built as early as 3500 B.C. Their moving shadows formed a kind of sundial, enabling citizens to partition the day into two parts by indicating noon. They also showed the year's longest and shortest days when the shadow at noon was the shortest or longest of the year. Later, markers added around the base of the monument would indicate further time subdivisions.

Another Egyptian shadow clock or sundial, possibly the first portable timepiece, came into use around 1500 B.C. to measure the passage of "hours". This device divided a sunlit day into 10 parts plus two "twilight hours" in the morning and evening. When the long stem with 5 variably spaced marks was oriented east and west in the morning, an elevated crossbar on the east end east a moving shadow over the marks. At noon, the device was turned in the opposite direction to measure the afternoon "hours".

In the quest for more year-round accuracy, sundials evolved from flat horizontal or vertical plates to more elaborate forms. One version was the hemispherical dial, a bowl-shaped depression cut into a block of stone, carrying a central vertical gnomon (pointer) and scribed with sets of hour lines for different seasons. The hemicycle, said to have been invented about 300 B. C. , removed the useless haft of the hemisphere to give an appearance of a half-bowl cut into the edge of a squared block.

(33)

A.4,000-5,000.

B.50-60,000.

C.500-600.

D.5,000-6, 000.

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第3题

As is known to all,the organization and management of wages and salaries are very complica

As is known to all, the organization and management of wages and salaries are very complicated. Generally speaking, the Account Department is responsible for calculations of pay, while the Personnel Department is interested in discussions with the employees about pay.

If a firm wants to adopt a new wage and salary structure, it is essential that the firm should decide on a method of job evaluation and ways of measuring the performance of its employees. In order to be successful, that new pay structure will need agreement between Trade Unions and employers.

In job evaluation, all of the requirements of each job are defined in a detailed job description. Each of those requirements is given a value, generally in "points", which are added together to give a total value for the job. For middle and higher management, a special method is used to evaluate managers on their knowledge of the job, their responsibility, and their ability to solve problems. Because of the difficulty in measuring management work, however, job grades for managers are often decided without reference to an evaluation system based on points.

In attempting to design a pay system, the Personnel Department should compare the value of each job with those in the job market. It should also consider economic factors such as the cost of living and the labor supply.

It is necessary that payment for a job should vary with any distinctions in the way that job is performed. Where it is simple to measure the work done, as in the work done with the hands, monetary encouragement schemes are often chosen, for indirect workers, where measurement is difficult, methods of additional payments are employed.

If a company wants its new pay structure to be successful, it is necessary to______.

A.give the workers extra pay to encourage them

B.share the same opinion between the Trade Union and the employers

C.consult some problems associated with pay

D.adopt a special way to evaluate the performance of its employees

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第4题

1 The Health and Fitness Group (HFG), which is privately owned, operates three centres in

1 The Health and Fitness Group (HFG), which is privately owned, operates three centres in the country of Mayland.

Each centre offers dietary plans and fitness programmes to clients under the supervision of dieticians and fitness

trainers. Residential accommodation is also available at each centre. The centres are located in the towns of Ayetown,

Beetown and Ceetown.

The following information is available:

(1) Summary financial data for HFG in respect of the year ended 31 May 2008.

1 The Health and Fitness Group (HFG), which is pri

(2) HFG defines Residual Income (RI) for each centre as operating profit minus a required rate of return of 12% of

the total assets of each centre.

(3) At present HFG does not allocate the long-term borrowings of the group to the three separate centres.

(4) Each centre faces similar risks.

(5) Tax is payable at a rate of 30%.

(6) The market value of the equity capital of HFG is $9 million. The cost of equity of HFG is 15%.

2

(7) The market value of the long-term borrowings of HFG is equal to the book value.

(8) The directors are concerned about the return on investment (ROI) generated by the Beetown centre and they are

considering using sensitivity analysis in order to show how a target ROI of 20% might be achieved.

(9) The marketing director stated at a recent board meeting that ‘The Group’s success depends on the quality of

service provided to our clients. In my opinion, we need only to concern ourselves with the number of complaints

received from clients during each period as this is the most important performance measure for our business.

The number of complaints received from clients is a perfect performance measure. As long as the number of

complaints received from clients is not increasing from period to period, then we can be confident about our

future prospects’.

Required:

(a) The directors of HFG have asked you, as management accountant, to prepare a report providing them with

explanations as to the following:

(i) Which of the three centres is the most ‘successful’? Your report should include a commentary on return

on investment (ROI), residual income (RI), and economic value added (EVA) as measures of financial

performance. Detailed calculations regarding each of these three measures must be included as part of

your report;

Note: a maximum of seven marks is available for detailed calculations. (14 marks)

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第5题

Invent challenges. A hundred years ago, pioneer psychologist William James declared that h
umans use only a【C1】______part of their potential. All too many of our tasks are【C2】______or tedious. Then the brain operates almost on【C3】______The result can be careless mistakes or dragged-out drudgery because we can get with it.

The perfect state of flow, Csikszentmihalyi explains,【C4】______when our skills exactly measure up to the challenges confronting us.【C5】______, says Csikszentmihalyi, the way to get a dull but simple job done easily is to make it harder. Turn a boring task into a challenging game, so that you【C6】______all your potential. Invent rules,【C7】______goals,【C8】______yourself against a clock. This increased challenge may be what pushes you into your【C9】______.

I was once asked to write an introduction to a【C10】______of articles on lawsuit. Words came slowly as I【C11】______away at a topic that didn't inspire me. I made【C12】______trips to the coffeepot. Then the magazine's art director phoned to say he'd created an eye-catching【C13】______for the article, drawing a gavel(槌)bent into the letter J. Could the first word of the article begin with J?

I not only accept the challenge, but added one of my own: Could every paragraph begin with J? Using such words as Justice and Jurisprudence(法学), I managed nine paragraphs. By【C14】______my attention, the contest sped up the task.

Talk to yourself. As you【C15】______that drip irrigation system in your rose bed, tell yourself, "The line to the hose bib goes here. About six feet, then the first emitter(喷嘴)..." Verbalizing keeps your mind on the task,【C16】______the steps you're taking, and reminds you of what needs to be done.

Self talk can also serve as "white noise," taking your mind off【C17】______stimuli. A young ski racer,【C18】______by spectators and blowing snow, was having a disappointing competition when his coach pulled him【C19】______. "Look ahead," the coach said, reminding the skier to【C20】______on the gates ahead as he skied the ones before. Repeating the phrase like a spell(咒语): "Look ahead, look ahead, look ahead"—the skier focused his attention and won a medal.

【C1】

A.tiny

B.secondary

C.minimal

D.minimum

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第6题

增加值(value added)

增加值(value added)

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第7题

In what cases penalty clause is added to discrepancy and claim clause?
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第8题

War risks should be added to the main insurance cover.()

War risks should be added to the main insurance cover.( )

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第9题

New categories of data can be added to the database with disruption to the existing system.
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第10题

下列哪项是增值税的英文表达?()。

A.business tax

B.added value tax

C.value added tax

D.valuing tax

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