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34001A公司仓库保管员负责登记存货明细帐，以便对仓库中的所有存货项目的收、发、存进行永续记录。当收到验收部门送交的存货和验收单后，根据验收单登记存货领料单。平时，各车间或其他部门如果需要领取原材料，都可以填写领料单，仓库保管员根据领料单发出原材料。公司辅助材料的用量很少，因此领取辅助材料时，没有要求使用领料单。各车间经常有辅助材料剩余（根据每天特定工作购买而未消耗掉，但其实还可再为其他工作所用的），这些材料由车间自行保管，无须通知仓库。如果仓库保管员有时间，偶尔也会对存货进行实地盘点。你认为上述描述的内部控制有
34002A公司生产装潢建材，产品主要销售给各建筑工地，公司的原料有常备料及特殊配件，进年来，产销均衡，但公司库存有逐年增加的情况，经过调查了解发现，该公司在接到顾客订单后，直接交采购员王某办理采购，王某不仅超量购买，而且单价偏高，采购经理是王某的亲戚，因此，仍签字核准王某的采购。请问，A公司采购内部控制存在哪些缺陷？
340032008年7月，大华公司决定以库存商品和交易性金融资产—B股票与A公司交换其持有的长期股权投资和固定资产―设备一台。大华公司库存商品账面余额为150万元，公允价值（计税价格）为200万元；B股票的账面余额为260万元（其中：成本为210万元，公允价值变动为50万元），公允价值为300万元。A公司的长期股权投资的账面余额为300万元，公允价值为336万元；固定资产―设备的账面原值为240万元，已计提折旧100万元，公允价值144万元，另外A公司向大华公司支付银行存款54万元作为补价。大华公司和A公司换入的资
340042008年9月，A公司决定和B公司进行资产置换，A.B公司的增值税税率为17%，计税价格等于公允价值。整个交换过程中没有发生除增值税以外的其他相关税费，该交换具有商业实质且公允价值能够可靠计量。有关资料如下：（1）A公司换出：①固定资产—×车床：原价260万元，累计折旧40万元，计提固定资产减值准备20万元，公允价值210万元。②库存商品—甲商品：账面余额为150万元，计提存货跌价准备30万元，公允价值140万元。（2）B公司换出：①固定资产—×汽车：原价350万元，累计折旧100万元，公允价值240万元
340052008年7月，大华公司决定以库存商品和交易性金融资产—B股票与A公司交换其持有的长期股权投资和固定资产―设备一台。大华公司库存商品账面余额为150万元，公允价值（计税价格）为200万元；B股票的账面余额为260万元（其中：成本为210万元，公允价值变动为50万元），公允价值为300万元。A公司的长期股权投资的账面余额为300万元，公允价值为336万元；固定资产―设备的账面原值为240万元，已计提折旧100万元，公允价值144万元，另外A公司向大华公司支付银行存款54万元作为补价。大华公司和A公司换入的资
340062012年9月1日，甲公司首次公开发行并在A股市场上市，发行新股总计6000万股，每股发行价格人民币7.00元。2009年到2011年间，甲公司发生的费用包括；2009年、2010年和2011年年报会计师审计费用每年50万元，申报报表会计师审计费用200万元，券商承销费200万元，保荐费200万元，财经公关费200万元，上市酒会费100万元。那么，甲公司首发申报报表会计师审计费用、券商承销费和保荐费共计600元，财经公关费和上市酒会费共计300万元，均属于与发行权益性证券直接相关的新增费用，应自权益性证券
34007A公司在2012年12月31日，存货跌价准备科目余额为20000元，在2013年1月1日结转时，应该（）。
34008在新企业会计准则下，A公司能够对B公司进行控制，那么，A公司对持有B公司的长期股权投资采用成本法核算。
34009甲企业以交易为目的3月25日从A股市场上购入G公司股票3000股，每股10元，则甲应将其确认为“交易性金融资产”。
34010如果A单位负责人临时出差不在企业时，负责人就不对企业发生的会计工作和会计资料的真实性、完整性负责。
34011In tandem skydiving, instructors must have at least 3 years of experience in the field, and should have a valid license. ( )
34012According to the World Health Organization, if we do less than ____ of physical activity per day, we are leading a sedentary lifestyle. ( )
34013Swimming is a very good way for us to get physical exercise because ___. ( )
34014Figure skaters suffer a lot from all kinds of hurts and pains, despite all the admiration they receive from the audience. （ ）
34015When we say, "What a beautiful quadruple loop!" We judge the jump type by its ___ and takeoff position. ( )
34016Both combined events for men and women are held on two days with a running race as the last event. ( )
34017If a race walker’s both feet are in the air, it is called ___. ( )
34018Trying to kep youself in the game and stealing a point from your opponent can sometimes be an embarrasing thing. ( )
34019A let is awarded when the ball doesn’t touch the net in service. ( )
34020Under the expedite system, the server must win the point before the opponent makes _____ consecutive returns in a rally; otherwise the point goes to the opponent. ( )
34021According to the international rule, the table tennis game is played with a sphere having a mass of 2.7 g and a diammiter of _____. ( )
34022The score of a match can be altered after the match, if later evidence shows that decisions were incorrect. ( )
34023Association football is now usually called ”soccer” in the majority of English-speaking countries including the United Kingdom, and mainly ”football” in a handful of countries such as Canada and the United States.( )
34024The layout of a team’s players is known as _____. ( )
34025已知标号为U1的元件MYNAND2的输入端口为A和B，输出端口为Y，现要用MYNAND2例化产生一个新的系统（A1、B1为输入端口、Y1为输出端口），要求MYNAND2的A与系统的A1关联，B与系统的B1关联，Y与系统的Y1关联，下列端口映射语句语法正确的是（）
34026在元件例化时，下列语句中能正确表示将某元件的端口A端口与系统中其他模块的端口S关联起来的是（）
34027某组织A是一家成立六年的民间环保组织，其经常就环境问题向污染、破坏环境的企业和个人以及不依法履行环境监管职责的行政机关提起诉讼。根据我国《环境保护法》及《民事诉讼法》的相关规定，下列该组织提起的诉讼中，哪一个可以被称为环境民事公益诉讼？（）
34028Culture is such a comprehensive term that it may encompass everything, tangible or intangible, material or spiritual.
34029Among all the culture metaphors mentioned in this section, it is the “software” metaphor that describes culture shock as a disease.
34030The Book of Changes (yijing, 易经) is a book of superstition. ( )
34031In response to a compliment on his excellent oral presentation, a Japanese business executive replies, “No, it wasn’t very good.” Which of the following is the MOST likely explanation for this response?
34032Match the values with the behaviors：At a meeting, agreeing with a suggestion you think is wrong
34033Match the values with the behaviors：Taking off from work to attend the funeral of a cousin
34034Silence in dominant American culture is often linked to credibility. That is, someone who is silent is often perceived as having higher credibility than someone who talks a lot.
34035如果商品A和商品B是替代品，则A的价格下降将造成（）
34036I will throw a birthday party to observe my 18th birthday. 句中observe一词的意思是:（）
34037She bought a red and yellow dress.她买了一件红的和一件黄的连衣裙。
34038She was born with a silver spoon in her mouth.她出生于富贵人家。
34039The fact that she was able to send a message was a hint.But I had to be cautious.最合适的译文是（）。
34040They were given a hearty welcome.把原文斜体译成下列那一项更为恰当？
34041She is a good washer.最合适的译文是（）。
34042She couldn’t have come at a better time.最合适的译文是（）。
34043His words are worth taking with a grain of salt.最合适的译文是（）。
34044She spoke to the boy like a mother.她作为母亲跟那个男孩说话。
34045Unemployment has stubbornly refused to contract for more than a decade.最合适的译文是（）。
34046n Chinese society, beef is regarded a “heaty” meat.You would eat it because the weather is cold, or because you need to stimulate your energy levels.最合适的译文是（）
34047If this was a time of triumph for the many, it was a painful period for the few.最合适的译文是（）
34048They killed a bottle kaoliang between them.最合适的译文是（）
34049It was a delicate surgical operation.The word “delicate”可译成（）
34050下列说法正确的是（）A.从历史文化说，红木是我国传统硬木家具、明清家具用材的统称；
34051某企业年初借得50000元贷款，10年期，年利率12％，每年末等额偿还。已知年金现值系数（P／A，12％，10）＝5.6502，则每年应付金额为（）元。
34052Hofstede proposes culture is like an onion, having a set of four layers and each layer is independent from each other.
34053In cross-cultural training process, language can have a important impact on social adaptation.
34054In the high uncertainty avoidance cultures, jobs are defined in specific details avoid ambiguities. Dynamic work assignments are not preferred but are often favoreD.A.long-lasting job requirements
34055Culture is made up of basic assumptions and , policies, procedures and behavioral conventions that are shared by a group of people.
34056In cross-cultural training process, social adaptation can be affected by a number of factors including culture distance, communication and individual variables, such as .
34057An American MNC which has a subsidiary at India employs a French person as the CEO to the subsidiary, the Frenchman employed is a home country employee.
34058Human resource management viewed employees as a cost and regarded payment and coercion as the major motivational methods.
34059believes that local nationals are in the best position to work in the branch companies. Local culture and customs are highly respecteD.A.The ethnocentric policy
34060What is the main purpose of the creation of a new learning and training solution team in Cisco?
34061When you want to submit an application in P&G’s official website, which information you do not need?
34062ZnO属六方晶系，a=0.3242nm，c=0.5195nm，每个晶胞中含有2个ZnO分子，测得晶体密度为5.606g/cm3，这种情况下产生间隙型固溶体。（）
34063对于二维正方格子，第一布里渊区角上π/a(1,1)的自由电子动能是区边中心点π/a(1,0)的几倍（）
34064Details of the proposed offering are disclosed to potential purchasers in the form of a lengthy document known as a .
34065Through the process of IPO, a privately held company is transformed into a company.
34066The word “bid” is an offer to pay a particular price for something.
34067According to the video, eBay is like a flee market, allowing you to get rid of anything you no longer want.
34068In a B2C model the business responds to the consumer’s requested product and its price.
34069Anything that does not help to build a company’s image should be removed from its profile.
34070When writing a company profile, photos of the staff or production process are often used to grab readers’ attention.
34071When introducing a company’s products, we should provide a top-level description of the products or services it provides.
34072The company profile must be reviewed at any time when any change occurs in a company.
34073As for contact information, a company’s physical address, zip code, telephone number and website are often contained in its profile.
34074The logo of a company can be included in its profile.
34075A written company profile should be as long and comprehensive as possible.
34076In order to make a company profile more attractive, we should go for showy visual appeal instead of clean formatting.
34077A great company profile can be used as the only promotional tool for a business.
34078Naturally, a successful and attractive company profile sheet can elicit （引出）direct orders as well as requests for more detailed information.
34079Choose the term described by the sentence： A binding agreement between two or more persons that is enforceable by law. ( )
34080A well-written company profile is important in that it makes it likely to quickly and easily present key information to the media, customers and the public.
34081Choose the term described by the sentence：A business where the provision of risk capital is shared between two or more firms. ( )
34082Choose the term described by the sentence：A person who carries on insurance as a business. ( )
34083Choose the term described by the sentence： The act of paying a bill, debt, charge, etc.. ( )
34084Choose the term described by the sentence： Social or natural calamities that take place beyond the control of a contracting party.（ ）
34085Choose the term described by the sentence: A person or company granting license. ( )
34086Choose the term described by the sentence: Expert knowledge or skill, esp. in a particular field; know-how. ( )
34087Choose the term described by the sentence：An account of probable future income and expenditure during a stated period, usu. a year used as a guide in making financial arrangements. ( )
34088Choose the term described by the sentence: One in which one of the parties agrees to supply, at the contract price, a complete product ready for use, such as a new home, factory, ship, etc.. ( )
34089Choose the term described by the sentence: A special right to an inventor to be the only person to make and sell, or to authorize others to make and sell a newly-invented machine or process. ( )
34090An arrangement by which a monopoly producer or owner gives another permission for the exclusive right to manufacture or sell the products in a certain area. ( )
34091The notion of “Silk Road on the Sea” or “Maritime Silk Road” was put forward by a Chinese scholar.
34092The monetary policy is a tool with which the central bank of a country controls the money supply by controlling the interest rates.
34093Index of Industrial Production (IIP) is a short term indicator of how the industrial sector in the country is progressing
34094B2C is a business model that applies when a business transacts information, goods, or services with another business
34095Inflation is a sustained increase in the general prices of goods and services.
34096When formatting a company profile, you should use a simple, easy-to-read font
34097Contact information is an alternative component in a company profile
34098To interrupt someone in a negotiation, you can say_____EXCEPT
34099It is necessary to answer all the questions in a negotiation to show your sincerity.
34100由图判断A.B两点的相对位置关系。（）
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