1、考博英语（阅读理解）模拟试卷 90 及答案解析(总分：32.00，做题时间：90 分钟)一、Reading Comprehensio(总题数：4，分数：32.00)The payroll register constitutes the treasurer departments authority to pay the employees. Payment is usually made in the form of a check drawn on the companys regular bank account. Pre-numbered payroll checks should b
2、e 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 treasurers department personnel. The checks should not be returned to payroll
3、 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 employees checking account. Payment of employees in cash is the exception rather than the rule. This form of payment is mo
4、re 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 department on the completio
5、n of an individuals employment with the company. Copies of the termination authorization should be sent to the employees supervisor and to payroll, and a copy should be filed in the employees personnel record. The proper execution of this function is vital in preventing terminated employees from con
6、tinuing 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 payment of the result
7、ing 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, there should be indepen
8、dent 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：8.00）(1).According to the passage employees should be paid_.（分数：2.00）A.monthly in cashB.weekly by bankC.regula
9、rly by checkD.properly in time(2).Payroll checks should be_.（分数：2.00）A.identified by treasurers department personnelB.distributed to employees by the companys bankC.sent to employees directly and responsibly by postD.deposited regularly in the employees account(3).Which of the following statements m
10、ay NOT be the weakness of payment in cash?（分数：2.00）A.Its 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 except_.（分数：2.00）A.a termina
11、tion 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 employees supervisorD.a copy of the termination authorization be delivered to the payroll regist
12、erTight-lipped elders used to say, “Its 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 would make a blueprint of a house, and each of us is co
13、ntinually 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 to be served. Likewise, if you want to find a job, take
14、 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 actually a sketch of your working life and should incl
15、ude 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 whether your education, your experience, and other qualifi
16、cations 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. Then you are ready to hunt for a job. Get all the possib
17、le 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 in mind: Securing a job is your job now.（分数：8.00）(1
18、).What do the elders mean when they say, “Its not what you want in this world, but what you get“ ?（分数：2.00）A.Youll certainly get what you want.B.Its no use dreaming.C.You should be dissatisfied with what you have.D.Its essential to set a goal for yourself.(2).A blueprint made before inviting a frien
19、d to dinner is used in this passage as_.（分数：2.00）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, one must write an account of himself before starting to
20、 find a job because_.（分数：2.00）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 carefully prepared a blueprint of your abilities and desires, yo
21、u have something_.（分数：2.00）A.definite to offerB.imaginary to provideC.practical to supplyD.desirable to presentThe stability of the U.S. banking system is maintained by means of supervision and regulation, inspections, deposit insurance, and loans to troubled banks. For over 50 years, these precauti
22、ons 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 rattled some windows. In the late 1970s, Continental soared to a leadership position am
23、ong 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 needed to make these loans, Continental relied heavily on short term borrowing from ot
24、her 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 Comptroller of the Currency inspected Continental on a regular basis, it failed to s
25、ee 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 banks turned out to be bad. Other loans to troubled companies such Chrysler, Intern
26、ational 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 borrow $3.5 billion from the Fed to replace overnight funds it had lost. But this
27、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 depositors money but all of it. Nevertheless, the run continued. Federal regulators tried hard to find a sound bank that could take over Continental a common way
28、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 themselves. Letting the bank fail seemed too risky. It was estimated that more than 100 o
29、ther 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. This kept the banks doors open and prevented a chain reaction. However, in all bu
30、t a technical sense, Continental had become the biggest bank failure in U.S. history.（分数：8.00）(1).In the spring of 1984, Continental experienced_.（分数：2.00）A.a fast growth periodB.a stability periodC.a runD.an oil price decrease(2).By July, all hope of a private sector rescue was_.（分数：2.00）A.destroye
31、dB.absurdC.desperateD.damaged(3).The nationalization of Continental_.（分数：2.00）A.saved itB.made “hot money“ owners continue to pull their funds out of ContinentalC.almost brought down the banking systemD.fired many high-ranking officers(4).Banking panics may be prevented by means of_.（分数：2.00）A.depos
32、it insuranceB.growth strategyC.long-term borrowingD.warning memoIf sustainable competitive advantage depends on work-force skills, American firms have a problem. Human resource management is not traditionally seen as central to the competitive survival of the firm in the United States. Skill acquisi
33、tion 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 equipment. The lack of importance attached to human resource management can be seen in the corporation hierarchy. In an
34、 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 corporate hierarchy. The executive who holds it is never consulted on major strategic decisions and has no chance to mo
35、ve up to Chief Executive Officer(CEO). By way of contrast, in Japan the head of human resource management is central usually the second most important executive, after the CEO, in the firms hierarchy. While American firms often talk about the vast amounts spent on training their work-forces, in fact
36、 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. And the limited investments that are made in training workers are also much more narrowly focused on the specifi
37、c 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 technologies arrive. If American workers, for example, take much longer to learn how to operate new flexible manufactu
38、ring 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 and running at capacity, and the need for extensive retraining generates costs and creates bottlenecks that limit
39、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 of the top half. If the bottom half cant effectively staff the processes that have to be operated, the management a
40、nd professional jobs that go with these processes will disappear.（分数：8.00）(1).Which of the following applies to the management of human resources in American companies?（分数：2.00）A.They hire people at the lowest cost regardless of their skills.B.They see the gaining of skills as their employees own bu
41、siness.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 management in an American firm?（分数：2.00）A.He is one of the most important executives in the firm.B.His post is likely
42、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 most American firms spend in training mainly goes to_.（分数：2.00）A.workers who can operate new equipmentB.technological a
43、nd managerial staffC.workers who lack basic background skillsD.top executives(4).What is the main idea of the passage?（分数：2.00）A.American firms are different from Japanese and German firms in human resource management.B.Extensive retraining is indispensable to effective human resource management.C.T
44、he head of human resource management must be in the central position in a firms hierarchy.D.The human resource management strategies of American firms affect their competitive capacity.考博英语（阅读理解）模拟试卷 90 答案解析(总分：32.00，做题时间：90 分钟)一、Reading Comprehensio(总题数：4，分数：32.00)The payroll register constitutes t
45、he treasurer departments authority to pay the employees. Payment is usually made in the form of a check drawn on the companys regular bank account. Pre-numbered payroll checks should be used, and there should be independent verification of the agreement of the checks with the payroll register in det
46、ail and in total. Payroll checks should be distributed directly to employees, on proper identification, by treasurers department personnel. The checks should not be returned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll. A
47、lternatively, payroll checks may be deposited directly in the employees checking account. Payment of employees in cash is the exception rather than the rule. This form of payment is more easily influenced by errors, irregularities, and robbery than payment by check. Following payment, check numbers
48、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 department on the completion of an individuals employment with the company. Copies of the termination authorization should be sent to the emplo
49、yees supervisor and to payroll, and a copy should be filed in the employees 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 requirements relevant to the filing of payroll tax returns and the payment of the resulting taxes. Ordinarily, the p
