1、考博英语-91 及答案解析(总分：100.00，做题时间：90 分钟)一、Reading Comprehensio(总题数：0，分数：0.00)二、Text 1(总题数：1，分数：25.00)The payroll register constitutes the treasurer department“s authority to pay the employees. Payment is usually made in the form of a check drawn on the company“s regular bank account. Pre-numbered payroll
2、 checks should be used, and there should be independent verification of the agreement of the checks with the payroll register in detail and in total. Payroll checks should be distributed directly to employees, on proper identification, by treasurer“s department personnel. The checks should not be re
3、turned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll. Alternatively, payroll checks may be deposited directly in the employee“s checking account. Payment of employees in cash is the exception rather than the rule. This for
4、m of payment is more easily influenced by errors, irregularities, and robbery than payment by check. Following payment, check numbers are entered on the register, the preparation and payment of the payroll are programmed on a computer. A termination notice should be issued by the personnel departmen
5、t on the completion of an individual“s employment with the company. Copies of the termination authorization should be sent to the employee“s supervisor and to payroll, and a copy should be filed in the employee“s personnel record. The proper execution of this function is vital in preventing terminat
6、ed employees from continuing on the payroll. The subsequent diversion of such payroll checks to an unauthorized individual has been responsible for many payroll cheat through the years. Every company is expected to fulfill the legal requirements relevant to the filing of payroll tax returns and the
7、payment of the resulting taxes. Ordinarily, the payroll department prepares the tax returns and a check is issued through the guarantor system in payment of the taxes. The responsibility for the filing of returns before due dates should be assigned to a payroll department supervisor. Furthermore, th
8、ere should be independent verification within that department of the accuracy and completeness of the return. Effective control over tax returns is necessary to avoid penalties for late or incorrect filings.（分数：25.00）(1).According to the passage employees should be paid _.（分数：6.25）A.monthly in cashB
9、.weekly by bankC.regularly by checkD.properly in time(2).Payroll checks should be _.（分数：6.25）A.identified by treasurer“s department personnelB.distributed to employees by the company“s bankC.sent to employees directly and responsibly by postD.deposited regularly in the employee“s account(3).Which of
10、 the following statements may NOT be the weakness of payment in cash?（分数：6.25）A.It“s easily affected by mistakes.B.It may be distributed irregularly.C.There is possibility of robbery.D.It can be done conveniently.(4).When an employee stops working in the company, all of the following should be done
11、except _.（分数：6.25）A.a termination notice should be issued by the personnel departmentB.a copy of the termination authorization should be given to the employee personallyC.a copy of the termination authorization should be sent to the employee“s supervisorD.a copy of the termination authorization be d
12、elivered to the payroll register三、Text 2(总题数：1，分数：25.00)Tight-lipped elders used to say, “It“s not what you want in this world, but what you get.“ Psychology teaches that you do get what you want if you know what you want and want the right things. You can make a mental blueprint of a desire as you
13、would make a blueprint of a house, and each of us is continually making these blueprints in the general routine of everyday living. If we intend to have friends to dinner, we plan the menu, make a shopping list, decide which food to cook first, and such planning is an essential for any type of meal
14、to be served. Likewise, if you want to find a job, take a sheet of paper, and write a brief account of yourself. In making a blueprint for a job, begin with yourself, for when you know exactly what you have to offer, you can intelligently plan where to sell your services. This account of yourself is
15、 actually a sketch of your working life and should include education, experience and references. Such an account is valuable. It can be referred to in filling out standard application blanks and is extremely helpful in personal interviews. While talking to you，your could-be employer is deciding whet
16、her your education, your experience, and other qualifications will pay him to employ you and your “wares“ and abilities must be displayed in an orderly and reasonably connected manner. When you have carefully prepared a blueprint of your abilities and desires, you have something tangible to sell. Th
17、en you are ready to hunt for a jobGet all the possible information about your could-be job, make inquiries as to the details regarding the job and the firm. Keep your eyes and ears open, and use your own judgement. Spend a certain amount of time each day seeking the employment you wish for, and keep
18、 in mind: Securing a job is your job now.（分数：25.00）(1).What do the elders mean when they say, “It“s not what you want in this world, but what you get“?（分数：6.25）A.You“ll certainly get what you want.B.It“s no use dreaming.C.You should be dissatisfied with what you have.D.It“s essential to set a goal f
19、or yourself.(2).A blueprint made before inviting a friend to dinner is used in this passage as _.（分数：6.25）A.an illustration of how to write an application for a jobB.an indication of how to secure a good jobC.a guideline for job descriptionD.a principle for job evaluation(3).According to the passage
20、, one must write an account of himself before starting to find a job because _.（分数：6.25）A.that is the first step to please the employerB.that is the requirement of the employerC.it enables him to know when to sell his servicesD.it forces him to become clearly aware of himself(4).When you have carefu
21、lly prepared a blueprint of your abilities and desires, you have something _.（分数：6.25）A.definite to offerB.imaginary to provideC.practical to supplyD.desirable to present四、Text 3(总题数：1，分数：25.00)The stability of the U.S. banking system is maintained by means of supervision and regulation, inspections
22、, deposit insurance, and loans to troubled banks. For over 50 years, these precautions have prevented banking panics. However, there have been some close calls. The collapse of Continental Illinois Bank & Trusted Company of Chicago in 1984 did not bring down the banking system, but it certainly ratt
23、led some windows. In the late 1970s, Continental soared to a leadership position among Midwestern banks. Parts of its growth strategy were risky, however. It made many loans in the energy field, including $1 billion that it took over from Penn Square Bank of Oklahoma City. To obtain the funds it nee
24、ded to make these loans, Continental relied heavily on short term borrowing from other banks and large 30-day certificates of deposit“hot money“, in banking jargon. At least one Continental officer saw danger signs and wrote a warning memo to her superiors, but the memo went unheeded. Although the C
25、omptroller of the Currency inspected Continental on a regular basis, it failed to see how serious its problems were going to be. Penn Square Bank was closed by regulators in July 1982. When energy prices began to slip, most of the $1 billion in loans that Continental had taken over from the smaller
26、banks turned out to be bad. Other loans to troubled companies such Chrysler, International Harvester, and Braniff looked questionable. Seeing these problem, “hot money“ owners began to pull their funds out of Continental. By the spring of 1984, a run on Continental had begun. In May, the bank had to
27、 borrow $3.5 billion from the Fed to replace overnight funds it had lost. But this was not enough. To try to stem the outflow of deposits from Continental, the FDIC agreed to guarantee not just the first $100,000 of each depositor“s money but all of it. Nevertheless, the run continued. Federal regul
28、ators tried hard to find a sound bank that could take over Continentala common way of rescuing failing banks. But Continental was just too big for anyone to buy. By July, all hope of a private sector rescue was dashed. Regulators faced a stark choice: Let Continental collapse, or take it over themse
29、lves. Letting the bank fail seemed too risky. It was estimated that more than 100 other banks had placed enough funds in Continental to put them at risk if Continental failed. Thus, on a rainy Thursday at the end of July, the FDIC in effect nationalized Continental Illinois at a cost of $4.5 billion
30、. This kept the bank“s doors open and prevented a chain reaction. However, in all but a technical sense, Continental had become the biggest bank failure in U.S. history.（分数：25.00）(1).In the spring of 1984, Continental experienced _.（分数：6.25）A.a fast growth periodB.a stability periodC.a runD.an oil p
31、rice decrease(2).By July, all hope of a private sector rescue was _.（分数：6.25）A.destroyedB.absurdC.desperateD.damaged(3).The nationalization of Continental _.（分数：6.25）A.saved itB.made “hot money“ owners continue to pull their funds out of ContinentalC.almost brought down the banking systemD.fired man
32、y high-ranking officers(4).Banking panics may be prevented by means of _.（分数：6.25）A.deposit insuranceB.growth strategyC.long-term borrowingD.warning memo五、Text 4(总题数：1，分数：25.00)If sustainable competitive advantage depends on work-force skills, American firms have a problem. Human resource management
33、 is not traditionally seen as central to the competitive survival of the firm in the United States. Skill acquisition is considered as an individual responsibility. Labor is simply another factor of production to be hired or rented at the lowest possible cost much as one buys raw materials or equipm
34、ent. The lack of importance attached to human resource management can be seen in the corporation hierarchy. In an American firm the chief financial officer is almost always second in command. The post of head of human resource managements is usually a specialized job, often at the edge of the corpor
35、ate hierarchy. The executive who holds it is never consulted on major strategic decisions and has no chance to move up to Chief Executive Officer (CEO). By way of contrast, in Japan the head of human resource management is centralusually the second most important executive, after the CEO, in the fir
36、m“s hierarchy. While American firms often talk about the vast amounts spent on training their work-forces, in fact they invest less in the skill of their employees than do the Japanese or German firms. The money they do invest is also more highly concentrated on professional and managerial employees
37、. And the limited investments that are made in training workers are also much more narrowly focused on the specific skills necessary to do the next job rather than on the basic background skills that make it possible to absorb new technologies. As a result, problems emerge when new breakthrough tech
38、nologies arrive. If American workers, for example, take much longer to learn how to operate new flexible manufacturing stations than workers in Germany (as they do), the effective cost of those stations is lower in Germany than it is in the United Stated. More time is required before equipment is up
39、 and running at capacity, and the need for extensive retraining generates costs and creates bottlenecks that limit the speed with which new equipment can be employed. The result is a slower pace of technological change. And in the end the skills of the bottom half of the population affect the wages
40、of the top half. If the bottom half can“t effectively staff the processes that have to be operated, the management and professional jobs that go with these processes will disappear.（分数：25.00）(1).Which of the following applies to the management of human resources in American companies?（分数：6.25）A.They
41、 hire people at the lowest cost regardless of their skills.B.They see the gaining of skills as their employees own business.C.They attach more importance to workers than to equipment.D.They only hire skilled workers because of keen competition.(2).What is the position of the head of human resource m
42、anagement in an American firm?（分数：6.25）A.He is one of the most important executives in the firm.B.His post is likely to disappear when new technologies are introduced.C.He is directly under the chief financial executive.D.He has no authority in making important decisions in the firm.(3).The money mo
43、st American firms spend in training mainly goes to _.（分数：6.25）A.workers who can operate new equipmentB.technological and managerial staffC.workers who lack basic background skillsD.top executives(4).What is the main idea of the passage?（分数：6.25）A.American firms are different from Japanese and German
44、 firms in human resource management.B.Extensive retraining is indispensable to effective human resource management.C.The head of human resource management must be in the central position in a firm“s hierarchy.D.The human resource management strategies of American firms affect their competitive capac
45、ity.考博英语-91 答案解析(总分：100.00，做题时间：90 分钟)一、Reading Comprehensio(总题数：0，分数：0.00)二、Text 1(总题数：1，分数：25.00)The payroll register constitutes the treasurer department“s authority to pay the employees. Payment is usually made in the form of a check drawn on the company“s regular bank account. Pre-numbered payr
46、oll checks should be used, and there should be independent verification of the agreement of the checks with the payroll register in detail and in total. Payroll checks should be distributed directly to employees, on proper identification, by treasurer“s department personnel. The checks should not be
47、 returned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll. Alternatively, payroll checks may be deposited directly in the employee“s checking account. Payment of employees in cash is the exception rather than the rule. This
48、form of payment is more easily influenced by errors, irregularities, and robbery than payment by check. Following payment, check numbers are entered on the register, the preparation and payment of the payroll are programmed on a computer. A termination notice should be issued by the personnel depart
49、ment on the completion of an individual“s employment with the company. Copies of the termination authorization should be sent to the employee“s supervisor and to payroll, and a copy should be filed in the employee“s personnel record. The proper execution of this function is vital in preventing terminated employees from continuing on the payroll. The subsequent diversion of such payroll checks to an unauthorized individual has been responsible for many payroll cheat through the years. Every company is expected to fulfill the legal requi
