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The director had her assistant ________ some hot dogs for the staff members.
A. picked up B. picks up C. pick up D. picking up
答案
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第1题
The director had her assistant ______ some hot dogs for the staff members.
A．picked up
B．picks up
C．pick up
D．picking up
第2题
The launch of several new products and a rapid increase in exports had raised a number of problems at Loho. These included problems in meeting order deadlines, whilst a number of operational constraints had meant that some orders had been delivered to customers late. The increase in overseas business had also, according to Sonja Tan, the financial director, increased the overall risk profile of the business. Credit risk had risen substantially as had a range of risks associated with exporting and overseas investment. In addition to a growth from 150 to 600 employees in its home country, Loho also had recruited a further 200 people overseas in order to facilitate business in those countries.
As part of her continuing professional development (CPD), Sonja Tan, the finance director who was also a professional accountant, had been to a seminar on improving internal controls (IC). She believed that at this point in its growth, Loho could benefit from tighter internal controls. Speaking about this to the board on her return from the seminar, she reminded her colleagues that sound internal controls could only provide ‘reasonable assurance’ and that any IC system had inherent limitations and could never be totally effective whatever changes were made to improve them. This came as a surprise to some board members who assumed, because internal controls were often very expensive, that they should be guaranteed to be fully effective.
Required:
(a) Construct the case for establishing an internal audit function at Loho Company. (10 marks)
(b) Explain the reasons why many internal controls can never be guaranteed to be fully effective and discuss why ICs being ‘very expensive’ are no guarantee of their effectiveness. (9 marks)
(c) The finance director Sonja Tan learned about improved internal controls as part of her continuing professional development (CPD).
Required:
Explain the advantages of continuing professional development (CPD) for professional accountants such as finance director Sonja Tan. (6 marks)
第3题
A thorough review of the main production operation revealed nothing that might explain the increased failure and so attention was focused instead on the QC laboratory. For some years, the QC laboratory at Yaya, managed by Jane Goo, had been marginalised in the company, with its two staff working in a remote laboratory well away from other employees. Operations director Ben Janoon, who designed the internal control systems in Yaya, rarely visited the QC lab because of its remote location. He never asked for information on product failure rates to be reported to him and did not understand the science involved in the QC process. He relied on the two QC staff, Jane Goo and her assistant John Zong, both of whom did have relevant scientific qualifications.
The two QC staff considered themselves low paid. Whilst in theory they reported to Mr Janoon, in practice, they conducted their work with little contact with colleagues. The work was routine and involved testing products against a set of compliance standards. A single signature on a product compliance report was required to pass or fail in QC and these reports were then filed away with no-one else seeing them.
It was eventually established that Jane Goo had found a local buyer to pay her directly for any of Yaya’s products which had failed the QC tests. The increased failure rate had resulted from her signing products as having ‘failed QC’ when, in fact, they had passed. She kept the proceeds from the sales for herself, and also paid her assistant, John Zong, a proportion of the proceeds from the sale of the failed products.
Required:
(a) Explain typical reasons why an internal control system might be ineffective. (5 marks)
(b) Explain the internal control deficiencies that led to the increased product failures at Yaya. (10 marks)
(c) Discuss the general qualities of useful information, stating clearly how they would be of benefit to Mr Janoon, and recommend specific measures which would improve information flow from the QC lab to Mr Janoon. (10 marks)
第4题
Bribery may lead to murder. A month ago reporters rushed to the(1)of a crime. At the spot the detective seemed even hardly aware of their(2)as he did his work. He carefully searched for(3)over every inch of the house. After a while, he bent over to pick up a small torn(4)of fabric. Nothing could(5)from his search. The detective(6)that this piece of fabric was(7)from the murderer's clothing during a struggle.
The(8)had been the finance director of a very large computer hardware manufacturer. His wife, a timid woman,(9)everything she knew with the detective, including a hot(10)her husband had with some of the company's top executives at a banquet. There had been a scandal(11)bribery at his company. He was(12)the business of many of the top executives. He had(13)that some people were giving special favors to government officials to get(14). He often questioned their moral(15)and told them that he would accuse them if they were doing something they shouldn't,(16)caused problems for him. His questioning and accusing often left him at(17)with many of the executives. This time it had led to a(18)blow on his head. The detective caught(19)of a crucial clue, a brass button in the corner. It was from a jacket of one of the top executives. Later this executive and the company's president was(20). Of course this is not the end of the story.
第5题
阅读下列短文，然后根据短文的内容从 62～65 小题的四个选择项中选出最佳的一项。
D
While acting may run in the family,it wasn't Angelina Jolie's only choice when thinking about her future. Although Jolie has studied her craft（技艺）since childhood,at one point the 26-year-old,who stars this month in Tomb Raider with her father,actor John Voight,wanted to be a funeral（殡葬）director.“I thought that the crossing over could be a beautiful thing and a time of comfort when people could reach out to each other.”
Tradition（传统）is always attractive and interesting to Jolie,who moved with her mother,Marcheline Bertand,and brother after her parents separated when she was two.“I never had one home. I never had an attic（阁楼）that had old things in it. We always moved,so I was never rooted anywhere. And I always dreamed of having that attic of things that I could go back and have a look. I'm very drawn to some things that are tradition,that are roots,and I think that may be why I paid such special attention to funerals.”
Finally,she chose acting.“Following in my father's footsteps,”she says,“is an interesting thing,because I think we speak to each other through our work. You don't really know your parents in a certain way,and they don't really know you. So he can watch a film and see how I am as a woman,the way I’m dealing with a husband who's been hurt,or the way I'm crying alone.”
“And it's the same for me：I can watch films of his and just see who he is. I've learned to understand him as a person.”
第 62 题 The passage is about a woman who _______.
A．was once a funeral director
B．is the leading actress in Tomb Raider
C．wants an attic to live in
D．was hurt by her husband
第6题
Group as a non-executive director, but is uncertain as to the level and nature of her contribution to the strategic
thinking of the Group.
The Marlow Fashion Group had been set up by a husband and wife team in the 1970s in an economically depressed
part of the UK. They produced a comprehensive range of women’s clothing built round the theme of traditional English
style. and elegance. The Group had the necessary skills to design, manufacture and retail its product range. The
Marlow brand was quickly established and the company built up a loyal network of suppliers, workers in the company
factory and franchised retailers spread around the world. Marlow Fashion Group’s products were able to command
premium prices in the world of fashion. Rodney and Betty Marlow ensured that their commitment to traditional values
created a strong family atmosphere in its network of partners and were reluctant to change this.
Unfortunately, changes in the market for women’s wear presented a major threat to Marlow Fashion. Firstly, women
had become a much more active part of the workforce and demanded smarter, more functional outfits to wear at work.
Marlow Fashion’s emphasis on soft, feminine styles became increasingly dated. Secondly, the tight control exercised
by Betty and Rodney Marlow and their commitment to control of design, manufacturing and retailing left them
vulnerable to competitors who focused on just one of these core activities. Thirdly, there was a reluctance by the
Marlows and their management team to acknowledge that a significant fall in sales and profits were as a result of a
fundamental shift in demand for women’s clothing. Finally, the share price of the company fell dramatically. Betty and
Rodney Marlow retained a significant minority ownership stake, but the company had had a new Chief Executive
Officer every year since 2000.
Required:
(a) Write a short report to Susan Grant identifying and explaining the strategic strengths and weaknesses in the
Marlow Fashion Group. (12 marks)
第7题
A．entry
B．request
C．inquiry
D．conquest
第8题
A.communicate
B.notice
C.notify 通告
D.note
第9题
was glad to have finally been given the chance to become finance director after several years as a financial
accountant, she also quickly realised that the new appointment would offer her a lot of challenges. In the first board
meeting, she realised that not only was she the only woman but she was also the youngest by many years.
Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since
the outset and even after the company’s flotation 20 years ago a member of the Rosh family has either been executive
chairman or chief executive. The current longstanding chairman, Timothy Rosh, has already prepared his slightly
younger brother, Geoffrey (also a longstanding member of the board) to succeed him in two years’ time when he plans
to retire. The Rosh family, who still own 40% of the shares, consider it their right to occupy the most senior positions
in the company so have never been very active in external recruitment. They only appointed Mary because they felt
they needed a qualified accountant on the board to deal with changes in international financial reporting standards.
Several former executive members have been recruited as non-executives immediately after they retired from full-time
service. A recent death, however, has reduced the number of non-executive directors to two. These sit alongside an
executive board of seven that, apart from Mary, have all been in post for over ten years.
Mary noted that board meetings very rarely contain any significant discussion of strategy and never involve any debate
or disagreement. When she asked why this was, she was told that the directors had all known each other for so long
that they knew how each other thought. All of the other directors came from similar backgrounds, she was told, and
had worked for the company for so long that they all knew what was ‘best’ for the company in any given situation.
Mary observed that notes on strategy were not presented at board meetings and she asked Timothy Rosh whether the
existing board was fully equipped to formulate strategy in the changing world of retailing. She did not receive a reply.
Required:
(a) Explain ‘agency’ in the context of corporate governance and criticise the governance arrangements of Rosh
and Company. (12 marks)
第10题
TQ Company, a listed company, recently went into administration (it had become insolvent and was being managed by a firm of insolvency practitioners). A group of shareholders expressed the belief that it was the chairman, Miss Heike Hoiku, who was primarily to blame. Although the company’s management had made a number of strategic errors that brought about the company failure, the shareholders blamed the chairman for failing to hold senior management to account. In particular, they were angry that Miss Hoiku had not challenged chief executive Rupert Smith who was regarded by some as arrogant and domineering. Some said that Miss Hoiku was scared of Mr Smith.
Some shareholders wrote a letter to Miss Hoiku last year demanding that she hold Mr Smith to account for a number of previous strategic errors. They also asked her to explain why she had not warned of the strategic problems in her chairman’s statement in the annual report earlier in the year. In particular, they asked if she could remove Mr Smith from office for incompetence. Miss Hoiku replied saying that whilst she understood their concerns, it was difficult to remove a serving chief executive from office.
Some of the shareholders believed that Mr Smith may have performed better in his role had his reward package been better designed in the first place. There was previously a remuneration committee at TQ but when two of its four non-executive members left the company, they were not replaced and so the committee effectively collapsed.
Mr Smith was then able to propose his own remuneration package and Miss Hoiku did not feel able to refuse him.
He massively increased the proportion of the package that was basic salary and also awarded himself a new and much more expensive company car. Some shareholders regarded the car as ‘excessively’ expensive. In addition, suspecting that the company’s performance might deteriorate this year, he exercised all of his share options last year and immediately sold all of his shares in TQ Company.
It was noted that Mr Smith spent long periods of time travelling away on company business whilst less experienced directors struggled with implementing strategy at the company headquarters. This meant that operational procedures were often uncoordinated and this was one of the causes of the eventual strategic failure.
(a) Miss Hoiku stated that it was difficult to remove a serving chief executive from office.
Required:
(i) Explain the ways in which a company director can leave the service of a board. (4 marks)
(ii) Discuss Miss Hoiku’s statement that it is difficult to remove a serving chief executive from a board.
(4 marks)
(b) Assess, in the context of the case, the importance of the chairman’s statement to shareholders in TQ
Company’s annual report. (5 marks)
(c) Criticise the structure of the reward package that Mr Smith awarded himself. (4 marks)
(d) Criticise Miss Hoiku’s performance as chairman of TQ Company. (8 marks)
第11题
In sixth grade,Marsha Pinto's teacher wanted her to talk more loudly and moreoften,repeatedly tlling Pinto that she would never succeed if she did notparticipate in class discussions and group work.The teacher may have had goodintentions,but she called on Pinto daily and when Pinto was bullied,the teachersuggested it was because she did not stand up for herself."She even said if I didn't participate,I would fail," says Pinto,a recent collegegraduate who now lives in New York City: Pinto was quiet,often slumped in herseat and kept her head down.The pressure from the teacher.along with bllying bya group of girls who regularly teased Pinto about being "weirdr,took its tll,I camehome crying a lot.never wanting to go back to school," says Pinto,now 21.Pinto was.and is.an introvert (内向的人).Linda Silveman,director of the GiftedDevelopment Center in Denver,says extroverts get energy primarily from athers,while introverts can become overloaded or drained by the outside world.There is greater understanding of introverts,and their talents,now than there waseven 10 years ago; however,we stl live in a culture that champions outgoingleadership,vocal cllaboration and visible performance.But Pinto's parents were supportive of her natural tendencies.Instead of pushingher to be more extroverted.they appreciated her as she was.*We felt that pushingher into activities and forcing her to speak would make her feel that she was lackingin something,and that could affect her confidence," says Pinto's father,MelwynPinto."We only encouraged and supported her when she wanted to pursue things."That gentle encouragement helped her discover strengths,including publicspeaking.She became the star of the student morning broadcasts in midle schooland tried to participate in class more.Marsha Pinto thrived in classes with teacherswho appreciated her quiet involvement,often because her parents clued them in toher natural tendencies.1.What could be the reason that Pinto did not want to go toschool?A.She faced pressure from her teacher who wantedto make her outgoing.B.She was afraid of filing a dffcult test.C.She got stage fright for a public speaking contest.D.She recenty moved to New York City and knew noone there.2.What did Pinto's parents do when they found out hernatural tendencies?A.They encouraged her to participate in group work.B.They pushed her into activities.C.They supported her to go ater what she wants.D.They forced her to speak in the public.3.Why did some of Pint's teachers appreciate her quietinvolvement in classes?A.Because of her teachers' empathy.B.Because of her own active participation.C.Because of her parents' efforts.D.Because of her classmates' cooperation.4.What do we learm about introverts from the passage?A.Introverts tend to build better relationships.B.Introverts otten feel upset when they are alone.C.Introverts are less likely to avoid risks.D.Introverts get fuel from the outside world.5.What is this passage mainly about?A.How to turn introverts into extroverts.B.How to train introverts to win a speech cometitin.C.How to help introverts to make up for their defects.D.How to encourage introverts to discover their
