A.form B.account C.issued A. usually made in the【T1】______ of a check B. A termination notice should be【T2】______ by the personnel department C. payroll checks may be deposited directly in the employee's checking【T3】______ The payroll register constitutes the treasurer department's authority to pay the employees. Payment is【T4】______drawn on the company's 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 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 returned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll. Alternatively,【T5】______ . 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 are entered on the register, the preparation and payment of the payroll are programmed on a computer. 【T6】______ 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.
单选题 【T1】
【正确答案】 A
【答案解析】解析:本题主要考查固定搭配。“in the form of”为固定搭配,是“以……的形式”的意思,符合题意。所以,答案是form。
单选题 【T2】
【正确答案】 C
【答案解析】解析:本题主要考查固定搭配。issue a notice为固定用法,是“发布通知”的意思,notice是被发布,所以应用被动语态。所以,答案是issued。
单选题 【T3】
【正确答案】 B
【答案解析】解析:本题主要考查固定搭配。“checking account”为固定搭配,是“活期账户”的意思,符合题意。所以,答案是account。
单选题 【T4】
【正确答案】 A
【答案解析】解析:空格前一句的意思为:工薪分录账是财务部门向员工支付工薪的权威。空格后一句的意思为:应采用预先填写数目的工薪支票,而且应该独立验证这些支票与工薪分录账的明细与总额是否符合。所以,A项“工薪以支票形式发放”符合题意。所以,答案是A。
单选题 【T5】
【正确答案】 C
【答案解析】解析:空格前一句的意思为:这些支票不能返回作为工薪再分发,因为工薪管理部门要控制工薪的准备和支付。空格所在句的意思应为:作为选择,可以将工薪支票直接存人员工的账户。所以,C项符合题意。所以,答案是C。
单选题 【T6】
【正确答案】 B
【答案解析】解析:空格前一句的意思为:空格后一句的意思为终止授权书应发给该员工的主管和工薪发放部门,并归人员工的人事档案。空格所在句的意思应为:当一名员工的雇佣期结束时,公司人事部门应该发出一份终止通知。所以,B项符合题意。