题目内容

Company benefits sounded like a "who's who" of worker-friendly programs. There was job security for life. You could leave work two hours early if you arrived two hours early. You could put children and elderly parents in IBM-paid care programs. You could go to graduate school full-time while still being paid. And there were no hourly workers. Everyone was considered important and mature, so everyone was paid a salary and didn't have to punch a time clock. The firm was one of the first to institute job enrichment programs; way before the term was even invented. Everything it did was aimed at making employees feel important. And for years IBM had a highly motivated work force.
But things have changed. IBM chairman John Akers told a startled group of management trainees that employees are "too damned comfortable at a time when the business is in crisis". He also said there are "too many people standing around the water cooler waiting to be told what to do".
Obviously, Akers thought shock therapy was in order, Between an economic recession and competition, IBM suffered a major drop m revenue in 1991. "What we need around here is a higher tension level," Akers said. So they're making some changes at IBM. The firm slashed about 17 000 jobs. And suddenly IBM wants its managers to encourage certain workers to leave the firm.
The whole situation is a dilemma for IBM. Policies such as no layoffs have done a lot to motivate workers and make them loyal. Yet in a highly competitive world it may be unwise to let employees feel too secure.
IBM was viewed by most workers as ______.

A. a pressure cooker
B. an elder-care center
C. a company caring human relations
D. a company with high efficiency

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There would be many more organ donors if ______.

A. laws are designed to encourage organ recycling
B. people can't legally prevent a family member from donating his organ
C. doctors are more willing to ask for donations
D. transplant surgery is more successful

From this passage, we can conclude ______.

A. staff will work harder ii they are offered more benefits
B. punishment is a better motivator to staff than reward
C. the company must intensify its management to survive competitions
D. layoff is the best therapy for staff loyalty

下列关于融资租赁的说法中,不正确的是()。A.在融资租赁情况下,承租方获得了租赁资产的使用权,因此下列关于融资租赁的说法中,不正确的是()。

A. 在融资租赁情况下,承租方获得了租赁资产的使用权,因此应该确认为企业的一项固定资产。
B. 融资租赁交易的实质是承租方在租赁资产有效使用期限的大部分时期内,获得租赁资产在使用上的报酬,并承担相应的风险。
C. 判断一项租赁是否是融资租赁,应全面考虑租赁期满时租赁资产所有权是否转移给承租人,承租人是否有购买租赁资产的选择权,租赁期占租赁资产尚可使用年限的比例等各种因素。
D. 融资租赁转移了与资产所有权有关的全部风险和报酬。

【40】

A. might
B. can
C. must
D. will

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