针对向乙银行的借款,A注册会计师所实施的下列审计程序中,不恰当的是()。
A. 取得并检查该借款的授权批准文件
B. 检查借款合同确定借款的金额、期限、利率、条件等
C. 检查抵押资产的产权及价值
D. 检查分类是否正确,是否填列到流动负债类下的“一年内到期的非流动负债”项目中
It can be inferred from the text that
A. company love affairs often lead to a much happier marriage.
B. it is fairly popular for bosses to have affairs with employees.
C. the future kings of England will not be involved in any affairs.
D. Boeing has adjusted its strategy in terms of corporate affairs.
Narcissus met a nasty end, of course. And in recent years, boss-worship has come to be seen as bad for business. In his management bestseller, "Good to Great", Jim Collins argued that the truly successful bosses were not the serf-proclaimed stars who adorn the covers of Forbes and Fortune, but instead self-effacing, thoughtful, monkish sorts who lead by inspiring example.
A statistical answer may be at hand. For the first time, a new study, "It's All About Me", to be presented next week at the annual gathering of the American Academy of Management, offers a systematic, empirical analysis of what effect narcissistic bosses have on the firms they run. The authors, Arijit Chatterjee and Donald Hambrick, of Pennsylvania State University, examined narcissism in the upper levels of 105 firms in the computer and software industries.
To do this, they bad to solve a practical problem: studies of narcissism have hitherto relied on surveying individuals personally, something for which few chief executives are likely to have time or inclination. So the authors devised an index of narcissism using six publicly available indicators obtainable without the co-operation of the boss. These are: the prominence of the boss's photo in the annual report; his prominence in company press releases; the length of his "Who's Who" entry; the frequency of his use of the first person singular in interviews; and the ratios of his cash and non-cash compensation to those of the firm's second-highest paid executive.
Narcissism naturally drives people to seek positions of power and influence, and because great self-esteem helps your professional advance, say the authors, chief executives will tend on average to be more narcissistic than the general population. How does that affect a firm? Messrs Chatterjee and Hambrick found that highly narcissistic bosses tended to make bigger changes in the use of important resources, such as research and development, or in spending and leverage; they carried out more and bigger mergers and acquisitions; and their results were both more extreme (more big wins or big losses) and more transient than those of firms run by their humbler peers. For shareholders, that could be good or bad.
Although (oddly) the authors are keeping their narcissism ranking secret, they have revealed that Mr. Ellison did not come top. Alas for him, that may be because the study limited itself to people who became the boss after 1991—well after he took the helm. In every respect Mr. Ellison seems to be the classic narcissistic boss, claims Mr. Chatterjee. There is life in the old joke yet.
The old software industry joke is used in the text to
A. show the difference between God and Larry Ellison.
B. emphasize the success of the boss of Oracle.
C. illustrate how chief executives manage their companies.
D. introduce the topic of narcissism on top managerial level.