题目内容

企业董事会宣告发放现金股利时,不需要编制会计分录,而应在股东大会宣告发放现金股利时,应借记“利润分配”,贷记“应付股利”科目。()

A. 正确
B. 错误

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资产负债表日至财务会计报告批准报出日之间,由董事会制订的财务会计报告所属期间利润分配方案中有关盈余公积的提取,应作为调整事项处理。()

A. 正确
B. 错误

事业单位在有融资租人固定资产的情况下,即使存在尚未付清的租赁费,资产负债表中固定资产和固定基金两个项目的数字仍然相等。()

A. 正确
B. 错误

听力原文:TUTOR: Good morning. So, we've looked at various aspects of staff selection this term
and 1 think by now you should all be beginning to see how much more there is
to it than just putting applicants through a short interview or asking the 'right'
questions. So I think you should be ready for today's tutorial on 'matching the
person to the job'.
We're going to talk today about the importance of choosing that all round 【Q21】
'right' person.
MURIEL: Right. So we have to put ourselves into the role of the manager or supervisor?
TUTOR: Yes. And then we're going to imagine how different applicants would fit into the
team or group they have to work with.., er... we'll look at some examples later.
MURIEL: It's just theoretical at the moment...
TUTOR: Yes. The point is, you can select someone - even a friend - who has all the right
qualifications.., degrees.., certificates, whatever. You can also check that they
have a lot of experience.., that they've done the sort of tasks that you want
them to do in your office already, in a similar environment. But if they start 【Q22】
work and you realise that they just don't get along with everybody else, that...
say, they've got sharply contrasting views on how something will work.., well,
with the best will in the world, you may be backing a loser.
DAVE: Wouldn't it be just a question of company training, though?
TUTOR: Not always. Particularly in a team situation, and I think it's important to think
in terms of that type of working environment. People have to have faith in each 【Q23】
other's ability to carry out the task their boss has set them. They have to trust
that everyone will do their part of the job, and you can't necessarily train people
for this.
DAVE: But it's like trying to find out what someone's personality is like in a job
interview... I mean you just can't do that. Even if you try, you won't find out
what they're really like until they actually start work.
TUTOR: Well, in most interviews you usually ask candidates questions about their 【Q24】
hobbies and what they like doing in their spare time.., that sort of thing.., so
employers are already involved in the practice of... well, doing part of the task.
DAVE: But it doesn't tell you anything. It doesn't tell you if they're easy-going or hate
smokers or whatever.
TUTOR: Well, arguably it does give you a bit of information about an applicant's
character.
TUTOR: Well, arguably it does give you a bit of information about an applicant's
character, but also.., more and more employers around the world are making
use of what are called 'personality questionnaires' to help them select new staff
and...
MURIEL: What's it called?
TUTOR: A Personality Questionnaire. They have to be filled out by the candidates some 【Q25】
time during the selection procedure, often just before an interview. The idea is
actually quite old. Apparently they were used by the ancient Chinese for p

A. interviews.
B. staff selection.
C. question techniques.

通过抑制α-葡萄糖苷酶,减少葡萄糖吸收的药物是E.

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