单选题The members of the Board of Directors agree that chief attention ______ to what can bring in the highest profit.A is to be made B is going to directC should be paid D would have to pay
题目
is to be made
is going to direct
should be paid
would have to pay
相似考题
参考答案和解析
董事会成员一致认为应该把关注的重点放在如何获取最好利润这个问题上。这里应用了pay attention这个动词词组，表示“注意，关注”，句中应该采用被动语态，故C项正确。
更多“单选题The members of the Board of Directors agree that chief attention ______ to what can bring in the highest profit.A is to be made B is going to directC should be paid D would have to pay”相关问题
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第1题：
We should _________ environmental protection.A.pay more attention to
B.pay more attention for
C.pay more attention at
D.draw more attention to
参考答案：A
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第2题：
What kind of athlete can be elected captain?A、a natural leader
B、other members like to follow
C、He/she should have the ability of promoting team spirit when times get tough
D、He/ She always possess a positive attitude、
参考答案：ABCD
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第3题：
A laser beam can be made narrow enough to () a single cell.A.focus on
B.pay attention to
C.concentrate on
D.lay stress on
正确答案：A
解析：focus on 聚焦;pay attention to，注意，留心;concentrate on，注意力集中;lay stress on 强调。根据句子的意思，应该是光线的聚焦，所以选A。
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第4题：
(a) Contrast the role of internal and external auditors. (8 marks)
(b) 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)
正确答案：
(a)Roleofinternalandexternalauditors–differencesObjectivesThemainobjectiveofinternalauditistoimproveacompany’soperations,primarilyintermsofvalidatingtheefficiencyandeffectivenessoftheinternalcontrolsystemsofacompany.Themainobjectiveoftheexternalauditoristoexpressanopiniononthetruthandfairnessofthefinancialstatements,andotherjurisdictionspecificrequirementssuchasconfirmingthatthefinancialstatementscomplywiththereportingrequirementsincludedinlegislation.ReportingInternalauditreportsarenormallyaddressedtotheboardofdirectors,orotherpeoplechargedwithgovernancesuchastheauditcommittee.Thosereportsarenotpubliclyavailable,beingconfidentialbetweentheinternalauditorandtherecipient.Externalauditreportsareprovidedtotheshareholdersofacompany.Thereportisattachedtotheannualfinancialstatementsofthecompanyandisthereforepubliclyavailabletotheshareholdersandanyreaderofthefinancialstatements.ScopeofworkTheworkoftheinternalauditornormallyrelatestotheoperationsoftheorganisation,includingthetransactionprocessingsystemsandthesystemstoproducetheannualfinancialstatements.Theinternalauditormayalsoprovideotherreportstomanagement,suchasvalueformoneyauditswhichexternalauditorsrarelybecomeinvolvedwith.Theworkoftheexternalauditorrelatesonlytothefinancialstatementsoftheorganisation.However,theinternalcontrolsystemsoftheorganisationwillbetestedastheseprovideevidenceonthecompletenessandaccuracyofthefinancialstatements.RelationshipwithcompanyInmostorganisations,theinternalauditorisanemployeeoftheorganisation,whichmayhaveanimpactontheauditor’sindependence.However,insomeorganisationstheinternalauditfunctionisoutsourced.Theexternalauditorisappointedbytheshareholdersofanorganisation,providingsomedegreeofindependencefromthecompanyandmanagement.(b)BenefitsofauditcommitteeinConoyCoAssistancewithfinancialreporting(nofinanceexpertise)TheexecutivedirectorsofConoyCodonotappeartohaveanyspecificfinancialskills–asthefinancialdirectorhasrecentlyleftthecompanyandhasnotyetbeenreplaced.ThismaymeanthatfinancialreportinginConoyCoislimitedorthattheothernon-financialdirectorsspendasignificantamountoftimekeepinguptodateonfinancialreportingissues.AnauditcommitteewillassistConoyCobyprovidingspecialistknowledgeoffinancialreportingonatemporarybasis–atleastoneofthenewappointeesshouldhaverelevantandrecentfinancialreportingexperienceundercodesofcorporategovernance.ThiswillallowtheexecutivedirectorstofocusonrunningConoyCo.EnhanceinternalcontrolsystemsTheboardofConoyCodonotnecessarilyunderstandtheworkoftheinternalauditor,ortheneedforcontrolsystems.ThismeansthatinternalcontrolwithinConoyComaybeinadequateorthatemployeesmaynotrecognisetheimportanceofinternalcontrolsystemswithinanorganisation.TheauditcommitteecanraiseawarenessoftheneedforgoodinternalcontrolsystemssimplybybeingpresentinConoyCoandbyeducatingtheboardontheneedforsoundcontrols.Improvingtheinternalcontrol‘climate’willensuretheneedforinternalcontrolsisunderstoodandreducecontrolerrors.RelianceonexternalauditorsConoyCo’sinternalauditorscurrentlyreporttotheboardofConoyCo.Aspreviouslynoted,thelackoffinancialandcontrolexpertiseontheboardwillmeanthatexternalauditorreportsandadvicewillnotnecessarilybeunderstood–andtheboardmayrelytoomuchonexternalauditorsIfConoyCoreporttoanauditcommitteethiswilldecreasethedependenceoftheboardontheexternalauditors.Theauditcommitteecantaketimetounderstandtheexternalauditor’scomments,andthenviathenon-executivedirector,ensurethattheboardtakeactiononthosecomments.AppointmentofexternalauditorsAtpresent,theboardofConoyCoappointtheexternalauditors.Thisraisesissuesofindependenceastheboardmaybecometoofamiliarwiththeexternalauditorsandsoappointonthisfriendshipratherthanmerit.Ifanauditcommitteeisestablished,thenthiscommitteecanrecommendtheappointmentoftheexternalauditors.Thecommitteewillhavethetimeandexpertisetoreviewthequalityofserviceprovidedbytheexternalauditors,removingtheindependenceissue.Corporategovernancerequirements–bestpracticeConoyCodonotneedtofollowcorporategovernancerequirements(thecompanyisnotlisted).However,notfollowingthoserequirementsmaystarttohaveadverseeffectsonConoy.Forexample,ConoyCo’sbankisalreadyconcernedaboutthelackoftransparencyinreporting.EstablishinganauditcommitteewillshowthattheboardofConoyCoarecommittedtomaintainingappropriateinternalsystemsinthecompanyandprovidingthestandardofreportingexpectedbylargecompanies.Obtainingthenewbankloanshouldalsobeeasierasthebankwillbesatisfiedwithfinancialreportingstandards.Givennonon-executives–independentadvicetoboardCurrentlyConoyCodoesnothaveanynon-executivedirectors.Thismeansthatthedecisionsoftheexecutivedirectorsarenotbeingchallengedbyotherdirectorsindependentofthecompanyandwithlittleornofinancialinterestinthecompany.Theappointmentofanauditcommitteewithonenon-executivedirectorontheboardofConoyCowillstarttoprovidesomenon-executiveinputtoboardmeetings.Whilenotsufficientintermsofcorporategovernancerequirements(aboutequalnumbersofexecutiveandnon-executivedirectorsareexpected)itdoesshowtheboardofConoyCoareattemptingtoestablishappropriategovernancesystems.AdviceonriskmanagementFinally,thereareothergeneralareaswhereConoyCowouldbenefitfromanauditcommittee.Forexample,lackofcorporategovernancestructuresprobablymeansConoyCodoesnothaveariskmanagementcommittee.Theauditcommitteecanalsoprovideadviceonriskmanagement,helpingtodecreasetheriskexposureofthecompany. 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第5题：
As recently as three decades ago,many Americans believed that using credit was an unwise and?dangerous way to pay for what they bought．Some even thought that owing money to a store or a?credit company was something to be ashamed of．Good citizens,they believed,always bought what?they wanted with real money and they paid the full price immediately．
Today,however,all that has changed．Credit,as some observers have noted,has become a?way of life in the United States．More and more Americans now are depending on those small pieces?of plastic,credit cards,to pay for large purchases such as televisions,record players or furniture．Many people today would consider it unusual not to use a credit card to pay for a costly restaurant?dinner,a hotel room or an airline trip．And there are some situations in which Americans must have?credit cards．If they want the temporary use of a car,for example,they first must give the car rental?company the number of their credit card．That number is considered a guarantee that they will return?the car and pay for using it．
Credit cards offer two major services to Americans．First of all,they are easier and safer to?carry than large amounts of money．Second,they permit people to borrow,to have the immediate?pleasure of owning something,even if they do not have enough money to pay for it at the time．With?credit cards people pay for goods or services at the end of each month instead of when they buy them．And when the time does come to pay,most credit cards offer people a choice．They can pay all of?what they owe for the month or they can just pay usually between 5 and 10 percent of what they owe．
What advantage can credit card holders have?A.They can choose not to pay for their purchases．
B.They can easily borrow money at a lower interest．
C.They can own something before they actually pay for it．
D.They can pay only a small amount of what they owe．答案：C解析：【考情点拨】事实细节题。
【应试指导】由文章第三段第三句“they permit people to borrow…for it at the time”可知，即使目前不能支付得起，人们仍然可以提前拥有某样东西，故选C。 -
第6题：
Text 1 Ruth Simmons joined Goldman Sachs's board as an outside director in January 2000;a year later she became president of Brown University.For the rest of the decade she apparently managed both roles without attracting much criticism.But by the end of 2009 Ms.Simmons was under fire for having sat on Goldman's compensation committee;how could she have let those enormous bonus payouts pass unremarked?By February the next year Ms.Simmons had left the board.The position was just taking up too much time,she said.Outside directors are supposed to serve as helpful,yet less biased,advisers on a firm's board.Having made their wealth and their reputations elsewhere,they presumably have enough independence to disagree with the chief executive's proposals.If the sky,and the share price,is falling,outside directors should be able to give advice based on having weathered their own crises.The researchers from Ohio University used a database that covered more than 10，000 firms and more than 64，000 different directors between 1989 and 2004.Then they simply checked which directors stayed from one proxy statement to the next.The most likely reason for departing a board was age,so the researchers concentrated on those“surprise”disappearances by directors under the age of 70.They found that after a surprise departure,the probability that the company will subsequently have to restate earnings increases by nearly 20%.The likelihood of being named in a federal classaction lawsuit also increases,and the stock is likely to perform worse.The effect tended to be larger for larger firms.Although a correlation between them leaving and subsequent bad performance at the firm is suggestive,it does not mean that such directors are always jumping off a sinking ship.Often they“trade up，”leaving riskier,smaller firms for larger and more stable firms.But the researchers believe that outside directors have an easier time of avoiding a blow to their reputations if they leave a firm before bad news break,even if a review of history shows they were on the board at the time any wrongdoing occurred.Firms who want to keep their outside directors through tough times may have to create incentives.Otherwise outside directors will follow the example of Ms.Simmons,once again very popular on campus.
The author's attitude toward the role of outside directors is_____A.permissive
B.positive
C.scornful
D.critical答案：B解析：态度题【命题思路】本题需要在理解文章主旨要义的前提下能够识别出作者对外部董事的态度。态度有正向答案，也有负向答案，此题首先考查考生锁定哪个方向的答案；其次考查考生在方向正确的基础上结合原文具体信息进行判断，从而得出作者对外部董事所持有的态度。【直击答案】根据题干信息“The author's attitude”和“the roleof outside directors”定位到第二段“Outside directors…on a firm's board.”。其中原文中的“be supposed to”等于题干中的“The author's attitude”，“serve as”等于题干中的“the role”。根据这句可知“外部董事在公司中应扮演有益而又相对公正的顾问角色。”由此可以判断出作者对外部董事这一角色持肯定态度。另外根据文章最后一段可知“想要在困难时期留住外部董事的公司可能不得不采取一些激励政策。”这说明外部董事对公司还是有积极作用的，综合全文，B项正确。【干扰排除】根据对文章第二段分析可知作者对外部董事的态度应是正向的，故C项和D项感情色彩错误，均不选。纵观整篇文章，作者只是对外部董事进行客观描述，并没有宽容放纵的态度，故A项错误。长难句解析 -
第7题：
The （） will have a rotating honorary chairman.
- A、Board of Directors
- B、Boards of Director
- C、boards of director
- D、Board Directors
正确答案:A -
第8题：
单选题A seaman you have just discharged has a Continuous Discharge Book. Which statement is TRUE? （）AThe record of entry in the continuous discharge book shall agree with the entry made in the Ship's Articles.
BIf the vessel was on coastwise articles，the record of discharge will be made in the Official Logbook.
CAn entry should be made in the book and a Certificate of Discharge issued to the seaman.
DA Certificate of Discharge form should be attached to the book
正确答案： A解析： 暂无解析 -
第9题：
单选题It is likely that the authors of Passages 1 and 2 would agree that ______.Achimps should be valued because of their genetic closeness to humans
Bincreasing legislation would effectively protect the chimpanzees
Chumanity is a major factor in the decimation of chimps
Dchimps can be dangerous and unpredictable and should be treated with caution
Eonly through heroic and unprecedented measures can the chimp be saved
正确答案： A解析：
两篇文章都提到了人类是以何种方式危害黑猩猩的生存，故选C项。 -
第10题：
单选题If the ordered spare parts have been modified by manufacturer, which of the following should be pay attention to?（）Aquality
Breliability
Cprice fluctuating
Dapplicability
正确答案： B解析： 暂无解析 -
第11题：
单选题In the process of the shafting management, special attention should be paid to（）Aon the sailing, the water in the aft peak tank should be excluded as much as possible
Bthe stuffing style ahead sealing shouldn’t have any water leaking out
CSimplex astern sealing shouldn’t have any oil leaking out
DSimplex ahead sealing can have some oil leaking out
正确答案： A解析： 暂无解析 -
第12题：
单选题The injured stevedore paid（）attention to the loading instructions from the chief officer.Asmall
Blittle
Cfew
Da few
正确答案： C解析： 暂无解析 -
第13题：
MONTHLY MEETING MINUTES OF BOARD OF DIRECTORS Time: 2:30 p.m., March 5, 2015 Place: Conference room, second floor of 3T Co. Ltd. Participants: All the directors Chairman: Chairman of the board, Mr. William Forest Minutes keeper: Linda The main activities at the meeting are as follows: Firstly, Mr. William Forest, chairman of the board, made a report on the work and total sales of the company this season. Then the report was followed by a heated discussion. Secondly, all the directors agreed to hold a press conference for the company next month. Thirdly, the meeting suggested inviting experts from Canada to give a five-day training course to staff in the Sales Department. The meeting finished at 3:30 p.m.
1. Who are the meeting participants().
A. The executive assistants.
B. The directors.
C. The interviewees.
2. How many activities does the meeting have().
A. The executive assistants.
B. The directors.
C. The interviewees.
3. Mr. William Forest made a report ()this season.
A. on training course to staff in the Sales Department
B. on the advertisement policies of the company
C. on the work and total sales of the company
4. What did all the directors agree to do ()
A. To carry out a training project in the company next year.
B. To have another board meeting of all directors next season.
C. Tohave a press conference for the company next month.
5. How long did the meeting last ()
A.1.5 hours.
B.1 hour.
C.2 hour.
参考答案：子问题 1:B; 子问题 2:C; 子问题 3:C; 子问题 4:C; 子问题 5:B
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第14题：
On their arrival, you should()the following points.A.attention to
B.pay attention to
C.pay to
答案：B
解析：
pay attention to 注意，是固定搭配。
pay to 把某物给…; 汇付
attention to 注意; 的注意; 对…的注意; 对....注意;
should后面应该跟动词，所以是pay attention to
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第15题：
What attention should be paid when bunkering oil in the USA?
正确答案：It is most complex and strict to bunker oil in the USA. Many rules are regulated in the port of USA. For instance, the oil man on the behalf of the ship submits preparation measures to harbour. Check all items in check list, by yes (√), no (×). According to the requirements, hoisting oil bunkering flag and plugging all sea valves are necessary. A bulletin written in "NO SMOKING" is ready for use. Stop loading or unloading operations on deck. Don
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第16题：
What are members of the fitness center asked not to do?A.Bring guests who are under eighteen years old
B.Leave classes early
C.Use equipment for which they have not signed up
D.Bring bags to classes答案：D解析：“Reminders”下面第四条指出，包应该放在贮藏室，以便为学员们留出更多的空间。 -
第17题：
Text 1 Ruth Simmons joined Goldman Sachs's board as an outside director in January 2000;a year later she became president of Brown University.For the rest of the decade she apparently managed both roles without attracting much criticism.But by the end of 2009 Ms.Simmons was under fire for having sat on Goldman's compensation committee;how could she have let those enormous bonus payouts pass unremarked?By February the next year Ms.Simmons had left the board.The position was just taking up too much time,she said.Outside directors are supposed to serve as helpful,yet less biased,advisers on a firm's board.Having made their wealth and their reputations elsewhere,they presumably have enough independence to disagree with the chief executive's proposals.If the sky,and the share price,is falling,outside directors should be able to give advice based on having weathered their own crises.The researchers from Ohio University used a database that covered more than 10，000 firms and more than 64，000 different directors between 1989 and 2004.Then they simply checked which directors stayed from one proxy statement to the next.The most likely reason for departing a board was age,so the researchers concentrated on those“surprise”disappearances by directors under the age of 70.They found that after a surprise departure,the probability that the company will subsequently have to restate earnings increases by nearly 20%.The likelihood of being named in a federal classaction lawsuit also increases,and the stock is likely to perform worse.The effect tended to be larger for larger firms.Although a correlation between them leaving and subsequent bad performance at the firm is suggestive,it does not mean that such directors are always jumping off a sinking ship.Often they“trade up，”leaving riskier,smaller firms for larger and more stable firms.But the researchers believe that outside directors have an easier time of avoiding a blow to their reputations if they leave a firm before bad news break,even if a review of history shows they were on the board at the time any wrongdoing occurred.Firms who want to keep their outside directors through tough times may have to create incentives.Otherwise outside directors will follow the example of Ms.Simmons,once again very popular on campus.
It can be inferred from the last paragraph that outside directors____A.may stay for the attractive offers from the firm
B.have often had records of wrongdoings in the firm
C.are accustomed to stressfree work in the firm
D.will decline incentives from the firm答案：A解析：推理题【命题思路】这是一道封闭式推理题，需要对最后一段进行锁定，从而得出答案。【直击答案】根据题干定位到最后一段第二句“Firms who…create incentives.”这句话的意思是“想要在困难时期留住外部董事的公司可能不得不采取一些激励政策。”由此可以推断出外部董事可能会因为公司采取的政策而留下。A项和原文意思吻合，故是正确答案。【干扰排除】B项与原文意思不符。原文最后一段最后一句只是说外部董事在公司犯错时还在公司任职，但并未说外部董事自己居公司留下劣迹，故不选。最后一段并没有提到外部董事的工作压力，C项属于无中生有，故不选。文末两句“Firms who…the example of Ms.Simmons…”只谈到了公司不得不采取一些激励措施，至于外部董事接受还是拒绝，没有提及。D项属于过度推理，不选。 -
第18题：
Anyone who does not have a free ticket must pay the fee for going in．A:attending
B:admitting
C:admission
D:attention答案：C解析：本句意思：任何没有免费票的人要想进入必须付款。goin进入。attend参加；admit承认，认可；admission进入权，加入权；attention注意，留心。 -
第19题：
他们应该注意装卸货情况。（）
- A、They should pay attention to the safety of the ship.
- B、They should pay attention to the rise and fall of tide.
- C、They should pay attention to the conditions of loading and unloading.
- D、They should pay attention to take care of the mooring lines.
正确答案:C -
第20题：
单选题The members of the Board of Directors agree that chief attention ______ to what can bring in the highest profit.Ais to be made
Bis going to direct
Cshould be paid
Dwould have to pay
正确答案： C解析：
董事会成员一致认为应该把关注的重点放在如何获取最好利润这个问题上。这里应用了pay attention这个动词词组，表示“注意，关注”，句中应该采用被动语态，故C项正确。 -
第21题：
单选题他们应该注意装卸货情况。（）AThey should pay attention to the safety of the ship.
BThey should pay attention to the rise and fall of tide.
CThey should pay attention to the conditions of loading and unloading.
DThey should pay attention to take care of the mooring lines.
正确答案： D解析： 暂无解析 -
第22题：
单选题The members of the Board of Directors agree that chief attention _____ to what can bring in the highest profit.Ais to be made
Bis going to direct
Cshould be paid
Dwould have to pay
正确答案： C解析：
句意：董事会成员一致认为应该把关注的重点放在如何获取最好利润这个问题上。这里应用了pay attention这个动词词组，表示“注意，关注”，句中应该采用被动语态，故C项正确。 -
第23题：
单选题What is worth nothing from the example of Athens County is that _____.Agreater efforts should be made to improve people’s living standards
B70 percent of the people there have been, employed for two years
C50 percent of the population no longer relies on welfare
Dthe living standards of most people are going down
正确答案： B解析：
细节推断题。B项“70%的人就业已达2年”。第二段称70%的脱离福利照顾的人在过去两年里参加了工作，但并没说该郡70%的人参加工作已达2年，故B项有误。C项“50%的人口不再依赖福利政策”，文而章说雅典郡的贫困率在30%以上，为全国贫困率的2倍，显然C项错误。D项“大多数人的生活水平在下降”也与文章不符。A项“为提高人民生活水准尚须做出巨大努力”与第三段“作为穷人的代言人，这表明，尚须做更多的努力”属同义转述。因此，A项为答案。 -
第24题：
单选题How did Diana respond to the criticisms?AShe made more appearances on TV.
BShe paid no attention to them.
CShe met the 13-year-old girl as planned.
DShe launched an attack on the members of the British government.
正确答案： C解析：
细节题。文章第四段首句提到，王妃对那些批评不予理睬。B项与文章内容完全吻合，故B为答案。