单选题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 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, 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 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 department 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 requirements relevant to the filing of payroll tax returns and the 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, there 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.

单选题He tried to ______ up his lessons by telling a few jokes.

单选题{{B}}Passage Two{{/B}} It's becoming something of a joke along the Maine-Canada border. So many busloads of retired people crisscross the line looking for affordable drugs that the roadside stands should advertise, "Lobsters. Blueberries. Lipitor. Coumalin." Except, of course, that such a market in prescription drugs would be illegal. These senior long-distance shopping strees fall in a legal gray zone. But as long as people cross the border with prescriptions from a physician and have them filled for no more than a three-month supply for personal use, customs and other federal officials leave them alone. The trip might be tiring, but people can save an average of 60 percent on the cost of their prescription drugs. For some, that's the difference between taking the drugs or doing without. "The last bus trip I was on six months ago had 25 seniors," says Chellie Pingree, former Maine state senator and now president of Common Cause. "Those 25 people saved $19.000 on their supplies of drugs." Pingree sponsored Maine RX, which authorizes a discounted price on drugs for Maine residents who lack insurance coverage. The law was challenged by drug companies but recently upheld by the U. S. Supreme Court. It hasn't yet taken effect. Figuring out ways to spend less on prescription drugs has become a multifaceted national movement of consumers, largely senior citizens. The prescription drug bill in America is $160 billion annually, and people over 65 fill five times as many prescriptions as working Americans on average. "But they do it on health benefits that are half as good and on incomes that are half as large," says Richard Evans, senior analyst at Sanford C. Bernstein, an investment research firm. What's more, seniors account for 20 percent of the voting public. It's little wonder that the May 19 Supreme Court ruling got the attention of drug manufacturers and politicians across the country. The often-over-looked state of 1.3 million tucked in the northeast corner of the country became David to the pharmaceutical industry's Goliath. The face-off began three years ago when state legislators like Pingree began questioning why Maine's elderly population had to take all those bus trips.

单选题We were running out of money and things were looking ______.

单选题The brain drain of experts away from developing countries will greatly influence these countries' development of ______ industry. A.complicated B.sophisticated C.primitive D.collective

单选题Efforts to reach the injured men have been ______ because of a sudden deterioration in weather conditions.(2002年武汉大学考博试题)

单选题If the dispute is not settled in a(n)______way soon, the two countries will certainly go to war.

单选题Thousands perished, but the Japanese wished to ______ the extent of the cruel acts committed by their soldiers.

单选题It is hard to move the Cake machine out of school because ______.

单选题The meal was excellent; the sour-pepper soup was particularly ______.

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单选题Debt and the destruction of war have brought major economic setbacks, ______ damage to social services and human suffering. A. apart from B. as good as C. except for D. rather than

单选题In the United States at the time of World War Ⅱ, (When) soldiers were screened (for military service) the army defined (a minimal level) of literacy as that (was normally achieved) in the fifth grade.A. WhenB. for military serviceC. a minimal levelD. was normally achieved

单选题There was snow everywhere, so that the shape of things was difficult to ______.

单选题John was not selected______; he was chosen for the job because he had the most experience. (2014年北京航空航天大学考博试题)

单选题Although most birds have only a______sense of smell, they have acute vision.

单选题It is not too late, but ______ action is needed.

单选题Thirteen hundred medical professionals, all of which have been trained to treat drug dependency, attended the annual convention sponsored by a society A. B. C. D.

单选题The timber rattlesnake is now on the endangered species list, and is extinct in two eastern states in which it once______.