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A．in which
B．at which
C．on which
D．in that
答案
更多“Government reports, examination, and most business letters are the main situation formal l”相关的问题
第1题
Questions are based on the following passage．
We are locked in a generational war. No one wants to admit this， because it"s uglyand unwelcome. Parents are supposed to care for their children， and children are supposedto care for their aging parents. For families， these collective obligations may work. Butwhat makes sense for families doesn"t always succeed for society as a whole. The clash ofgenerations is intensifying.
Last week， a federal judge ruled that Detroit qualifies for municipal bankruptcy.This almost certainly means that pensions and health benefits for the city"s retired workerswill be trimmed. There"s a basic conflict between paying for all retirement benefits andsupporting adequate current services. The number of Detroit"s retired workers has swelled，benefits were not adequately funded and the city"s economy isn"t strong enough to takecare of both without self-defeating tax increases.
The math is unforgiving. Detroit now has two retirees for every active worker，reports the Detroit Free Press; in 2012， that was 10，525 employees and 21，113 retirees.
Satisfying retirees inevitably shortchanges their children and grandchildren. ThoughDetroit"s situation is extreme， it"s not unique. Pension benefits were once thought to belegally and politically impregnable （不受影响的 ） . Pension cuts in Illinois， RhodeIsland and elsewhere have shattered this assumption. Chicago is considering reductionsfor its retirees.
What"s occurring at the state and local levels is an incomplete and imperfect effortto balance the interests of young and old. Conflicts vary depending on benefits" generosityand the strength——-or weakness——-of local economies. A study of 173 cities by the Centerfor Retirement Research at Boston College found pension costs averaged 7.9 percent oftax revenues， but those of many cities were much higher. Health benefits add to costs.
At the federal level， even this sloppy generational reckoning is missing. Theelderly"s interests are running roughshod （冷酷无情的） over other national concems.
Social Security， Medicare and Medicaid——programs heavily for the retired——dominate thebudget， accounting for about 44 percent of spending， and have been largely excluded fromdeficit-reduction measures.
Almost all the adjustment falls on other programs: defense， courts， research， roads，education. Or higher taxes. The federal government is increasingly a transfer agency:
Taxes from the young and middle-aged are spent on the elderly.
The explanation for this is politics. For states and localities， benefit cuts affectgovernment workers， while at the federal level， it"s all the elderly， a huge group thatincludes everyone"s parents and grandparents. As a result， the combat has beenlopsided （不平衡的 ） . Younger Americans have generally been clueless about howshifting demographics threaten their future government services and taxes.
What does the word "‘assumption" refer to in Paragraph 3？ 查看材料
A.Pensions are legal and won"t be affected by politics.
B.Pensions are easily affected by government policies.
C.Pensions are largely paid by the elderly.
D.Pensions are largely paid by tax.
第2题
Although electronic means of payment may be more efficient than a payments system based on paper, several factors work ____6___the disappearance of the paper system. First, it is very ___7___to set up the computer, card reader, and telecommunications networks necessary to make electronic money the __8__ form. of payment. Second, paper checks have the advantages that they ___9___receipts, something that many consumers are unwilling to ____10____. Third , the use of paper checks gives consumers several days of “float”-it takes several days __11____a check is cashed and funds are _12____from the issuer’s account, which means that the writer of the check can earn interest on the funds in the meantime.___13____ electronic payments are immediate, they eliminate the float for the consumer.
Fourth, electronic means of payment may __14_____ security and privacy concerns. We often hear media reports that an unauthorized hacker has been able to access a computer database and to alter information ___15___ there. The fact that this is not an _16____occurrence means that dishonest persons might be able access bank accounts in electronic payments systems and __17__ steal funds by moving them from someone else’s accounts into their own. The ___18__of this type of fraud is no easy task, and a whole new field of computer science is developing to ____19__security issues. A further electronic means of payments leaves an electronic ____20___ that contains a large number of personal data. There are concerns that government, employers, and marketers might be able to access these data, thereby violating our privacy.
A.However .
B.moreover .
C.Therefore .
D.Otherwise
第3题
The Committee of Sponsoring Organisations (COSO) of the Treadway Commission is an American voluntary, private sector organisation and is unconnected to government or any other regulatory authority. It was established in 1985 to help companies identify the causes of fraudulent reporting and to create internal control environments able to support full and accurate reporting. It is named after its fi rst chairman, James Treadway, and has issued several guidance reports over the years including important reports in 1987, 1992 and 2006.
In 2009, COSO issued new ‘Guidance on monitoring internal control systems’ to help companies tighten internal controls and thereby enjoy greater internal productivity and produce higher quality reporting. The report, written principally by a leading global professional services fi rm but adopted by all of the COSO members, noted that ‘unmonitored controls tend to deteriorate over time’ and encouraged organisations to adopt wide ranging internal controls. It went on to say that, the ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’
After its publication, the business journalist, Mark Rogalski, said that the latest report contained ‘yet more guidance from COSO on how to make your company less productive by burdening it even more with non-productive things to do’ referring to the internal control guidance the 2009 report contains. He said that there was no industry sector-specifi c advice and that a ‘one-size-fi ts-all’ approach to internal control was ‘ridiculous’. He further argued that there was no link between internal controls and external reporting, and that internal controls are unnecessary for effective external reporting.
Another commentator, Claire Mahmood, wrote a reply to Rogalski’s column pointing to the views expressed in the 2009 COSO report that, ‘over time effective monitoring can lead to organisational effi ciencies and reduced costs associated with public reporting on internal control because problems are identifi ed and addressed in a proactive, rather than reactive, manner.’ She said that these benefi ts were not industry sector specifi c and that Rogalski was incorrect in his dismissal of the report’s value. She also said that although primarily concerned with governance in the USA, the best practice guidance from COSO could be applied by companies anywhere in the world. She said that although the USA, where COSO is based, is concerned with the ‘rigid rules’ of compliance, the advice ought to be followed by companies in countries with principles-based approaches to corporate governance because it was best practice.
Required:
(a) Distinguish between rules-based and principles-based approaches to internal control system compliance as described by Claire Mahmood and discuss the benefi ts to an organisation of a principles-based approach. (7 marks)
(b) Mr Rogalski is sceptical over the value of internal control and believes that controls must be industry-specifi c to be effective. Required: Describe the advantages of internal control that apply regardless of industry sector and briefl y explain the meaning of the statement, ‘unmonitored controls tend to deteriorate over time’. Your answer should refer to the case scenario as appropriate. (10 marks)
(c) The COSO report explains that ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’ Required: Defi ne ‘internal audit testing’ and explain the roles of internal audit in helping ensure the effectiveness of internal control systems. (8 marks)
第4题
A.Oral reports
B.Personal observation
C.Standardized tests
D.Written reports
E.Statistical reports
第5题
A.oral reports
B.written reports
C.statistical reports
D.personal observation
E.standardized tests
第7题
(d) Corporate annual reports contain both mandatory and voluntary disclosures.
Required:
(i) Distinguish, using examples, between mandatory and voluntary disclosures in the annual reports of
public listed companies. (6 marks)
第8题
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s
accountability to equity investors. (4 marks)
第9题
A.oral reports
B.standardized tests
C.written reports
D.statistical reports
E.personal observation
第10题
Although electronic means of payment may be more efficient than a payments system based on paper, several factors work 6 the disappearance of the paper system. First, it is very 7 to set up the computer, card reader, and telecornmunications networks necessary to make electronic money the 8 form. of payment Second, paper checks have the advantage that they 9 receipts, something thai many consumers are unwilling to 10 . Third, the use of paper checks gives consumers several days of "float" - it takes several days 11 a check is cashed and funds are 12 from the issuer&39;s account, which means that the writer of the check can cam interest on the funds in the meantime. 13 electronic payments arc immediate, they eliminate the float for the consumer.
Fourth, electronic means of payment may 14 security and privacy concerns. We often hear media reports that an unauthorized hacker has been able to access a computer database and to alter information 15 there. The fact that this is not an 16 occurrence means that dishonest persons might be able to access bank accounts in electronic payments systems and 17 from someone else&39;s accounts. The 18 of this type of fraud is no easy task, and a new field of computer science is developing to 19 security issues. A further concern is that the use of e lectronic means of payment leaves an electronic 20 that contains a large amount of personal data. There are concerns that government, employers, and marketers might be able to access these data, thereby violating our privacy.
1
A.However
B.Moreover
C.Therefore
D.Otherwise
2A.off
B.back
C.over
D.around
7A.imaginative
B.expensive
C.sensitive
D.productive
8A.similar
B.original
C.temporary
D.dominant
9A.collect
B.provide
C.copy
D.print
10A.give up
B.take over
C.bring back
D.pass down
11A.before
B.after
C.since
D.when
12A.kept
B.borrowed
C.released
D.withdrawn
13A.Unless
B.Until
C.Because
D.Though
14A.hide
B.express
C.raise
D.ease
16A.unsafe
B.unnatural
C.uncommon
D.unclear
17A.steal
B.choose
C.benefit
D.return
18A.consideration
B.prevention
C.manipulation
D.justification
6A.for
B.against
C.with
D.on
20A.chunk
B.chip
C.path
D.trail
15A.analyzed
B.shared
C.stored
D.displayed
3A.power
B.concept
C.history
D.role
19A.cope with
B.fight against
C.adapt to
D.call for
5A.silent
B.sudden
C.slow
D.steady
4A.reward
B.resist
C.resume
D.reverse
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