单选题 ·You will hear five different business people talking about how they started their businesses and how they are running their businesses now. ·For each extract there are two tasks. For Task One, choose the type of business from the list A-H. For Task Two, choose the source of funding for the business from the list A-H. ·After you have listened once, replay the recording. {{B}}Task One-Types of Businesses{{/B}} ·For Questions 13-17, match the extracts with the types of businesses described, listed A-H. ·For each extract, choose the business described. ·Write one letter (A-H) next to the number of the extract. A an import agency B a private college C a business bookstore D a business school E a real estate agency F a building material dealer G a translation agency H a supermarket

单选题" Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary．Harmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries． Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973．International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements． Harmonization and standardization are sometimes used interchangeably．But there is still a difference between them．Standardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations． Besides，standardization does not accommodate national differences and，therefore，is more difficult to implement internationally．Whereas harmonization is much more flexible and open．It does not take a one-size-fits-all approach，but accommodates national differences and has made a great of progress internationally in recent years．However，within accounting!these two words have almost become technical terms，and one cannot depend on the normal difference in their meanings．" Harmonization" is a word that tends to be associated with the transnational legislation originating from the European Union while" standardization" is a word that is often associated with the International Accounting Standard Committee． The reasons that make national accounting standards desirable also apply internationally．Generally speaking，the reasons for harmonization are as follows： (1)It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy．They hope to make it quite sure that statements from different countries are reliable and comparable，or at least to be clear about the nature and magnitude of the differences．Besides，they also need confidence in the soundness of the auditing． (2)The advantages of harmonization are very important for MNEs．because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all over the globe were prepared according to the same standards．Besides，it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries．What's more，many aspects of investment appraisal，performance evaluation，and other decision-making uses of management accounting information would benefit from harmonization．Above all，the cOSt of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable． (3)International accountancy firms can benefit from harmonization．They are in favour of harmonization because it is good for their lots of clients． (4)Governments in developing countries might find it easier to comprehend and control the operations of MNEs if financial reporting were harmonized． The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries．In previous Section 8.5some main differences concerned with international accounting are discussed．Besides，there are several significant differences within the equity class，let alone between that class and the other．These differences go to the root of the reasons for the preparation of accounting information．Further，the differences between shareholder/fair view presentation and creditor/tax/conservative presentation is an obstacle that is very hard to be overcome without major changes in attitudes and laws． There is another obstacle：in some countries there are no strong professional accountancy bodies．This means any body such as IASC，which seeks to operate through the private sector。will not be effective in all countries．Besides，a worldwide enforcement agency is also lacking there．Another problem is nationalism．Some countries are not willing to accept compromises that involve changing their accounting practices towards those of other countries．Still another difficulty is the effect of " economic consequences" on accounting standards．To the extent that economic consequences of standards vary by country and to the extent that they are taken into account by those who set standards，this could be a force for deharmonization． The International Accounting Standards Board(IASB)，formerly the International Accounting Standards Committee(IASC)，is an independent private sector standards-setting body founded in 1973 by professional accounting organizations in nine countries and restructured in 2001．Before the restructuring，the IASC issued 41 International Accounting Standards(IAS)and a Framework for the Preparation and Presentation of Financial Statements． The International Accounting Standards Board has been working for the last 30 years to develop a comprehensive set of high-quality accounting standards that can be used to bring uniformity in financial reporting around the world．These standards are already officially accepted in many countries，and are used by an increasing number of major global corporations．The European Commission has proposed that by 2005，all EU companies listed on a regulated market should be required to prepare consolidated accounts in accordance with IAS．Furthermore，other international organizations such as the Basle Committee，the G7，the World Bank，the World Trade Organization，and the International Monetary Fund have expressed support for international accounting harmonization．and for the work of the IASB．

单选题Which of the following is an employee involvement program that encourages employees to make decisions and conduct tasks as if they were the firm"s owners?

单选题During the 1960s and 1970s, in order to create a competitive advantage, the car industry turned to

单选题Needs that are satisfied with food, clothing and shelter are ailed ______ needs.

单选题· For each question 15-20, mark one letter (A, B, C or D) on your Answer Sheet, for the answer you choose. As a manager in the service industry sector, I've looked at hundreds of CVs in my time. They are not necessarily the bland documents some bosses might think they are! They are full of little pointers towards individuals' personalities and suitability for the job. The first thing I always look at is an applicant's employment record. I check for continuity and stability. If somebody has a long list of previous jobs, all of varying length, alarm bells start ringing. Rather than an irregular route from job to job, what I hope to see is stable career progression. What does their career path look like - is it all steps forward, or are there a lot of sideways moves? And I am always pleased to find a family person with children, because in my experience they tend to be responsible and reliable.I never rely on CVs alone. We get applicants to fill in one of our own application forms. We ask why they've applied, what their aspirations and personal goals are, and also about their interests and hobbies and any clubs they belong to. That gives you a useful insight into their personality and lifestyle. The application form also enables us to test how much people have actually been progressing in their careers, because we ask for details of the salaries they have received for each job.It's always worth looking at CVs and designing application forms with great care. Taking on employees might be rewarding, but it is also a big investment for any business. Mistakes in choosing staff can cost companies dear, so it makes sense to spend time ensuring you get the right person.In the service sector, one of the aims of companies is to maintain and improve customer service, and this is achieved partly through low staff turnover. You need to take on people who understand that, and will want to stay. That's why, when you've taken staff on, the next thing is getting the best out of them.My management style comes from the days when I took over my first business, an ailing road haulage firm which I was certain I could turn into a profitable company. The first thing is to treat others as you'd like to be treated yourself. As soon as 1 took over the business, 1 talked to everybody individually, and looked for ways to make sure their particular skills benefited the company.I didn't have much experience then of managing people, but above all 1 always tried to be fair and honest with everyone. As a result, I think the staff knew that and accepted my decisions, even if they didn't agree with them all. Also, bosses must be able to communicate. You also need to create team spirit, and build on the strength of the team. I explained my plans for the company to all the staff, and let them know what I needed from them. The lorry drivers responded brilliantly, and were the key to turning the business round. They understood that we had to develop a professional reputation, and from then on the days of poor quality deliveries were over.Lastly, I am a great believer in profit-sharing. It takes a team to make a company work, so profits should be shared by all. Job satisfaction is important, but it doesn't pay the rent. Shared profit and bonuses help to strengthen team spirit by giving everyone a common goal that they work towards together.

单选题Specialization and International Trade The high (21) of specialization in our society increases the standard of living of all by making more goods and services available. But specialization necessarily implies trade and can not occur without it. This (22) from the fact that people usually want to have a "(23) diet. " The specialized producer uses only a small part-maybe none-of his own product for his personal (24) and he exchanges his surplus for the goods and services of other specialized producers. The exchange of goods and services among residents of the same country is usually called (25) trade. Countries cannot live alone any more effectively than individuals can. Thus, each country tends to specialize in the production of those commodities which it can produce relatively more (26) than other countries, exchanging its surplus for the (27) of other countries, of goods and services which they produce relatively more cheaply, or which the first country cannot produce at all. This process brings (28) an international division of labor which makes it possible to make more goods and services available to all countries. (29) the inter national division of labor and specialization increases the standard of living in all countries in the same way that the division of labor and specialization within a single, (30) economy increases the standard of living of all of its residents.

单选题From the fifth paragraph, in the case of cost advantages, what does FDI imply?

单选题In business, if not politics, the world has quietened down a bit: the number of spectacular bankruptcies, indictments, scandals, and implosions is not as high as it was in 2001 and 2002. Although executives still have to face a global slowdown, the uncertain effects of the war in Iraq, and the still fresh confusion over SARS, they might now be excused a deep breath and a look at aspects of their businesses that may have been neglected in the scramble to stay on top of new accounting laws and restated earnings.One area to start catching up on is knowledge. This is tree both personally, as executives work out whether or not they are staying on top of internal or external developments, but also at the level of companies. A survey of knowledge management, "Knowledge Unplugged", published in 2001 by McKinsey, found that the best-performing companies were far more likely than the worst-performing ones to use creative techniques for acquiring, processing and distributing knowledge — everything from emphasizing teamwork in product development to holding "idea contests" and laying to avoid boring daily routines.But creating an atmosphere in which knowledge can be shared can be almost as challenging as obtaining it in the first place. This is the potential prisoner's dilemma of knowledge: the more valued it becomes, the less incentive employees have to share it with one another, at the risk of losing the competitive advantage of what they know — or, worse, seeing another profit at their expense. This proves to be even more true at the company level. While firms might mm to external partners m enhance their knowledge base, the sharing will be incomplete without mutual trust.Since "knowledge" is such a vague term, it helps to have specific goals in mind when looking to gain more of it. Are you looking for information about your company, or industry in particular? Despite the general slowdown in executive education, there are still a number of courses devoted specifically to helping managers in given industries — technology, for example, or health care. Are you more concerned with acquiring more knowledge, or putting it to better use? Do you need to move quickly, or is this a subject that needs to be explored in greater depth?And bear in mind that styles of learning vary. Some people will profit most from informal networking; some enjoy learning in a classroom; others will be able to take advantage of the company intranet. Be flexible in the pursuit of knowledge; it is better to set performance targets, concentrate on meeting them, and allow individuals and their teams to explore their own solutions. Sometimes the best way to generate knowledge is simply a bit of brainstorming.The edition of Executive Education Outlook looks at the options available to executives in gaining knowledge, and enhancing what they already have. It includes a look at the state of distance learning- neither the revolution the hype claimed it would be in the late 1990s, nor completely dismissable — as a possible conduit of knowledge, the best place to go for new programmes in knowledge management, and a consideration of the demand for the best sources of knowledge: business-school academics. Concentrating on knowledge now may be the best way to be prepared for the next challenges facing the business world.

单选题When firms develop products, they access the markets of their competitors to determine their ______ A．financial plans B．marketing strategies C．industrial strategies D．geographic segmentation E．business segmentation

单选题What is the primary responsibility of the external auditor?

单选题According to the first paragraph, what does the study about tariff-jumping motive show?

单选题A company gives employees the right to purchase its stock at a specific price when it provides them with ______

单选题Which of the following is NOT an attribute of effective communication?

单选题A. Intellectual property rights can be enforced through civil remedies, and may involve criminal sanctions. As a final remedy, the right holder can obtain financial compensation for losses caused by infringement by choosing between damages or an account of profits which the defendant made from the infringement. Other final remedies may include delivery up and destruction of infringing documents, a court order to reveal relevant information, or an injunction. B. Intellectual property is, in essence, useful information or knowledge. It is divided, for the purposes of study (and for establishing legal rights), into two principal branches: artistic property and industrial property. Artistic property encompasses artistic, literary, and musical works. These are protected, in most countries, by copyrights and neighboring rights. Industrial property is itself divided into two categories: inventions and trademarks. Inventions include both useful products and useful manufacturing processes. They are protected in a variety of ways, the most common protection being in the form of patents, petty patents and inventors' certificates. Trademarks include "true" trademarks, trade names, service marks, collective marks, and certification marks. All of these are markings that identify the ownership rights of manufacturers, merchants, and service establishments. They are protected by trademark laws. C. Intellectual property is a type of personal property, but it is intangible. As such, it is difficult, not only to protect, since it cannot be easily held or contained, but to define and to design laws that will govern and control it. The increasing globalization and technological development of our world often make the laws of just a few years ago obsolete in this field of study. However, the issues surrounding the acquisition, protection, and transfer of knowledge across international borders will continue to be debated intensely in the near future. Anyone involved in business internationally must, therefore, have some basic, working knowledge of the national and international laws relating to intellectual property. D. Regardless of its form, intellectual property is a creature of national law. International law does not create it. International law does, however, set down guidelines for its uniform definition and protection, and it sets up ways that make it easier for owners to acquire rights in different countries. National law—and sometimes regional law—is also important in establishing the rules for assigning and licensing intellectual property. Recently, the international community has worked to establish international norms for the transfer of intellectual property, but so far the effort has not been fully successful. E. Rapid technological development throughout the world has made the protection and use of innovation an important issue in the economic success of nations. Owners of intellectual property want to enjoy the exclusive rights to their innovations as long as possible. A reasonably long period of time in which the innovator can enjoy the benefits of his innovation can be a powerful means of protecting the commercial benefits of creativity as well as an incentive for more innovations, thus leading to greater benefits both economically and socially from technological advancements. Consumers, competitors, and some developing nations, however, want innovations to be made available publicly as soon as possible, to reduce prices and provide greater availability of the innovations with fewer costs to them. Thus, intellectual property law tries :o balance these competing concerns and desires.

单选题Personal computers are subject to ______ because of the rapid changes in the development of computer hardware components. A．product feasibility B．penetration price C．planned obsolescence D．the development of generic brands E．technological obsolescence

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单选题Not long ago innovation was The Big Idea in marketing circles. Now, however, it's hard to see the benefits of this rush to innovate. Indeed if anything, companies seem to be drawing back from innovation, not charging ahead. But just a few years ago many companies were combining a commitment to create entirely new product categories through innovative technologies working to hugely ambitious growth targets with a root-and-branch organisational overhaul designed to free up creativity and speed new product roll-outs. The result was that as resources were shifted away from core businesses, sales and profits faltered, share prices slumped and CEOs were ousted. Now the mantra is a more conservative focus on the top brands, the top retail customers and the top markets. It's being rewarded in many cases by healthier share prices. This sustained effort to cut long tails of smaller brands and focus marketing resource on existing leaders seems to be paying off. So were we wrong to pinpoint innovation as key to long-term market success? Surely not. But we might have underestimated the enormous complexity of this beast. The term "innovation" may be simple enough but it spans a vast landscape, including the type and degree of innovation, marketing purpose, management process and market circumstance, not all of which are well understood. Take "type" of innovation. Are we talking about new products only? Or new processes, new channels, underlying technologies, organisational structures and business models? When should the innovation involve a new brand? Or take "degree". Are we aiming for blue-sky inventions that will transform markets and create new categories? Or marginal tweaks in, say, formulation or packaging that give us an excuse to advertise something "New! Improved!"? Likewise, is the marketing purpose of the project to steal a march on competitors and drive incremental growth, or to update an obsolete product line and play catch-up to competitors? As one business news editorial complained, "innovation" is often just "simple proliferation of similar products". Then there's process. What is the best way to manage this particular innovation? Is it to employ creative revolutionaries and set them free, or is disciplined risk management, requiring the careful testing and sifting of options to pick winners a better approach? In larger organisations, has senior management really made time spent in cross-functional teams a recognised element of successful career paths? What time frames (eg. payback periods) and degrees of risk is senior management comfortable with? And does the organisation have a culture that fits the chosen approach? Does it "celebrate failure", for example, or is it actually a risk-averse blame culture (despite what the CEO says in the annual report) ? Successful innovation requires clearing two hurdles. First, it needs the right project with the right degree of innovation to fit with the right marketing purpose, the right innovation process, corporate culture and market circumstance. Second, it needs senior managers that understand the interplay between these different factors, so that rather than coming together simply by chance, they are deliberately brought together in different ways to meet different circumstances. Clearing Hurdle Two can happen "by accident". Clearing Hurdle One requires real skill. We can all point to admirable, inspiring innovations. But how many companies can we point to and say "these people have mastered the art of innovation"? Brilliant innovation is a wonderful thing. Expert innovation management is even better and much rarer.