单选题MRK Consulting Ltd has been operating in the global market since 1988. We have successfully placed hundreds of IT & Banking professionals in leading companies in the Finance, Banking and IT industries.A MRK is a leading company in Finance and IT Indust

题目

单选题

MRK Consulting Ltd has been operating in the global market since 1988. We have successfully placed hundreds of IT & Banking professionals in leading companies in the Finance, Banking and IT industries.

MRK is a leading company in Finance and IT Industries.

There are many IT and Banking talents working with MRK.

MRK has helped many people found good jobs.

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第1题：

There has been fiercer competition in China’s smartphone market and companies have to lower their prices and offer other attractive incentives in order to appeal to customers.()

此题为判断题(对，错)。

参考答案：对

第2题：

Great changes ______ in Shanghai since the beginning of the reform. and opening－up policy.

A. took place

B. has taken place

C. has been taken place

D. have taken place

参考答案：B

第3题：

4 You are a senior manager in Becker & Co, a firm of Chartered Certified Accountants offering audit and assurance

services mainly to large, privately owned companies. The firm has suffered from increased competition, due to two

new firms of accountants setting up in the same town. Several audit clients have moved to the new firms, leading to

loss of revenue, and an over staffed audit department. Bob McEnroe, one of the partners of Becker & Co, has asked

you to consider how the firm could react to this situation. Several possibilities have been raised for your consideration:

1. Murray Co, a manufacturer of electronic equipment, is one of Becker & Co’s audit clients. You are aware that the

company has recently designed a new product, which market research indicates is likely to be very successful.

The development of the product has been a huge drain on cash resources. The managing director of Murray Co

has written to the audit engagement partner to see if Becker & Co would be interested in making an investment

in the new product. It has been suggested that Becker & Co could provide finance for the completion of the

development and the marketing of the product. The finance would be in the form. of convertible debentures.

Alternatively, a joint venture company in which control is shared between Murray Co and Becker & Co could be

established to manufacture, market and distribute the new product.

2. Becker & Co is considering expanding the provision of non-audit services. Ingrid Sharapova, a senior manager in

Becker & Co, has suggested that the firm could offer a recruitment advisory service to clients, specialising in the

recruitment of finance professionals. Becker & Co would charge a fee for this service based on the salary of the

employee recruited. Ingrid Sharapova worked as a recruitment consultant for a year before deciding to train as

an accountant.

3. Several audit clients are experiencing staff shortages, and it has been suggested that temporary staff assignments

could be offered. It is envisaged that a number of audit managers or seniors could be seconded to clients for

periods not exceeding six months, after which time they would return to Becker & Co.

Required:

Identify and explain the ethical and practice management implications in respect of:

(a) A business arrangement with Murray Co. (7 marks)

正确答案：
4 Becker & Co
(a) Joint business arrangement
The business opportunity in respect of Murray Co could be lucrative if the market research is to be believed.
However, IFAC’s Code of Ethics for Professional Accountants states that a mutual business arrangement is likely to give rise
to self-interest and intimidation threats to independence and objectivity. The audit firm must be and be seen to be independent
of the audit client, which clearly cannot be the case if the audit firm and the client are seen to be working together for a
mutual financial gain.
In the scenario, two options are available. Firstly, Becker & Co could provide the audit client with finance to complete the
development and take the product to market. There is a general prohibition on audit firms providing finance to their audit
clients. This would create a clear financial self-interest threat as the audit firm would be receiving a return on investment from
their client. The Code states that if a firm makes a loan (or guarantees a loan) to a client, the self-interest threat created would
be so significant that no safeguard could reduce the threat to an acceptable level.
The provision of finance using convertible debentures raises a further ethical problem, because if the debentures are ultimately
converted to equity, the audit firm would then hold equity shares in their audit client. This is a severe financial self-interest,
which safeguards are unlikely to be able to reduce to an acceptable level.
The finance should not be advanced to Murray Co while the company remains an audit client of Becker & Co.
The second option is for a joint venture company to be established. This would be perceived as a significant mutual business
interest as Becker & Co and Murray Co would be investing together, sharing control and sharing a return on investment in
the form. of dividends. IFAC’s Code of Ethics states that unless the relationship between the two parties is clearly insignificant,
the financial interest is immaterial, and the audit firm is unable to exercise significant influence, then no safeguards could
reduce the threat to an acceptable level. In this case Becker & Co may not enter into the joint venture arrangement while
Murray Co is still an audit client.
The audit practice may consider that investing in the new electronic product is a commercial strategy that it wishes to pursue,
either through loan finance or using a joint venture arrangement. In this case the firm should resign as auditor with immediate
effect in order to eliminate any ethical problem with the business arrangement. The partners should carefully consider if the
potential return on investment will more than compensate for the lost audit fee from Murray Co.
The partners should also reflect on whether they want to diversify to such an extent – this investment is unlikely to be in an
area where any of the audit partners have much knowledge or expertise. A thorough commercial evaluation and business risk
analysis must be performed on the new product to ensure that it is a sound business decision for the firm to invest.
The audit partners should also consider how much time they would need to spend on this business development, if they
decided to resign as auditors and to go ahead with the investment. Such a new and important project could mean that they
take their focus off the key business i.e. the audit practice. They should consider if it would be better to spend their time trying
to compete effectively with the two new firms of accountants, trying to retain key clients, and to attract new accounting and
audit clients rather than diversify into something completely different.

第4题：

China is booming and private equity firms intend 10 prosper alongside the country.As opportunistic investors, the funds typically prefer plays on the growth of the consumer market - from finance companies to auto retailers and service providers such as in

答案：

解析：

中国正在变得繁荣，私募股权公司在国内正逐渐变多，作为机会主义投资者，基金主要投资于消费者市场—从金融公司到自动零售服务提供者，如网络旅行代理机构。投资者普遍认为国家的经济增长使得与中国相关的股份变得有吸引力，但也有很多挑战，“宏观经济增长并不一定能转换为利润”，KKR亚洲公司的联合董事在最近的一次会议上如是说。而且，竞争正在变得激烈，新一代当地中国的精英，已经离开了收购公司而转向了新型的基金。

第5题：

Questions 76-79 refer to the following advertisement.
BONDHAM INTERNATIONAL
Bondham International, one of the leading real estate firm in the world, has been in business for over 50 years. We began our business by specializing in residential sales, primarily in Australia. Over time, our business has grown to include property rental and management services in locations throughout the world. We now sell, and manage over 15000 commercial and residential properties, and our global network includes employees in Australia, Canada, England, Kenya, and Mexico. We have won numerous industry awards, and our firm has been named one of the top ten international real estate firms by the World Association of Property Management.
In our effort to provide the highest quality service available, we have made significant investments in staff training. As a result, our sales agents offer a wealth of real estate expertise that our clients can always rely on. In addition, through market research and customer satisfaction surveys, we have been able to fulfill client expectations by consistently delivering the highest quality of service.
Whether you have interested in selling a home,
purchasing a commercial property, or simply obtaining expert real estate advice, Bondham International can respond effectively to your needs. Learn more about our firm by visiting our Website, www.bondhaminternational.co.au.

What is NOT one of Bondham International main activities?

A. Offering expert advice
B. Conducting research
C. Managing property
D. Building private homes

答案：B

解析：

第6题：

Your firm has been recommended to us by DINOSOUR TOY CO,LTD()we have done business for many fears.

A、which

B、with whom

C、whom

D、with which

参考答案：B

第7题：

短文理解

听力原文： The banking system of China evolved from a mono-banking system between the 1940s and the early 1970s. Not until 1978 did China's banking system make a drastic shift in its banking philosophy and structure. The shift is not only a necessity for the country's development, but also acts as a gesture showing the "openness" of the country to the outside world.

Today, after nearly forty years of rapid development, China is moving towards a modem and market-oriented banking structure although there is still much to be improved to meet the needs of the country's development.

In the mid 1990s, banks in China began to focus their attention on capital adequacy requirements, non-performing and bad loans, profitability and also the industry's overall expansion strategy. Reforms of monetary and financial system in China are speeding up in the 90s. Existing specialized banks gradually have become commercial banks.

21. What kind of banking system did China have before the 1980s?

22.Up to now, how long has China experienced rapid development?

23.What are the banks in China focusing their attention on?

(21)

A．The same system as in the western countries.

B．A mono-banking system.

C．A modern banking system.

D．A commercial banking system.

正确答案：B
解析：录音原文提到The banking system of China...between the 1940s and the early 1970s. 20世纪40年代至70年代，中国银行系统从单一系统起步慢慢发展。

第8题：

The company has successfully expanded its market.(英译汉)

参考答案：这家企业成功拓展了市场。

第9题：

A. To advertise job opportunities in different countries.
B. To promote an industry publication.
C. To describe a company's reputation and services.
D. To announce the opening of a training facility.

答案：C

解析：

第10题：

共用题干
第一篇

What's NASDAQ?

NASDAQ is a familiar but strange name for people.We often learn its news via different kinds of media,though quite a lot of people can not tell what exactly it means.
NASDAQ,short for the National Association of Securities Dealers Automated Quotations system,is one of the largest market in the world for stocks trading. The number of companies in NASDAQ is more than that of the other stock exchange in America,including the New York Stock Exchange(NYSE)and the American Stock Exchange(AMEX).
Most of the companies listed on NASDAQ are smaller than most of those on the NYSE and AMEX.NASDAQ has become recognized as the home of new technology companies,especially computer and computer-related businesses.Trading on NASDAQ is initiated by stock brokers acting on behalf of their clients.The brokers negotiate with market makers who concentrate on trading specific stocks to reach a price for the stock.
Different from other stock exchange,NASDAQ has no central location where trading takes place.Instead,its market makers can be found all over the country and make trades by telephone and via the Internet. Since brokers and market makers trade stocks directly instead of on the floor of a stock exchange,NASDAQ is called an over-the-counter market. The term over-the-counter refers to the direct nature of the trading,as in a store where goods are handed over a counter.
Since its foundation in 1971,the NASDAQ Stock Market has been the innovator. As the world's first electronic stock market,NASDAQ long ago set a precedent for technological trading innovation that is unrivaled.Now poised to become the world's first truly global market,the NASDAQ Stock Market is the market of choice for business industry leaders worldwide.By providing an efficient environment for raising capital NASDAQ has helped thousands of companies achieve their desired growth and successfully make the leap into public ownership.

What can be inferred from the passage?
A:NASDAQ is the headquarters of new technology companies.
B:Companies in NASDAQ are smaller than most of those on the NYSE and AMEX.
C:NASDAQ has innovated a lot in stock market.
D:Hundreds of companies achieve their desired growth every year.

答案：C

解析：

本题是主旨概括题。题干是：这篇文章主要告诉我们什么？选D的依据是题目和各段的第一句，其中涉及了纳斯达克的名称、与其他股市的区别以及历史等，所以选项D有关纳斯达克的一般信息是正确答案。
本题是细节推理题。题干是：从短文中可以推理出以下哪一项？选C的依据是最后一段第一句："Since its foundation in 1971, the NASDAQ Stock Market has been the innovator"自1971年成立之日起，纳斯达克股票市场就成了产业的革新者。选项C纳斯达克已经做出了很多对股市的革新，与原文意思相符。
本题是细节考查题。题干是：以下哪个说法是正确的？选B的依据是最后一段第二句："As the world's first electronic stock market..."。选项B纳斯达克已经准备好成为世界上第一个真正的全球电子股票市场，与原文意思相符。
本题是细节考查题。题干是：谁是纳斯达克的创始人？选A的依据是第三段第三句："Trading on NASDAQ is initiated by stock brokers acting on behalf of their clients." 纳斯达克的交易是通过代表客户利益的股票经纪人发起的。选项A代表客户利益的股票经纪人，与原文意思相符，是正确答案。
本题考查考生结合上下文理解多义词意思的能力。题干是：纳斯达克是如何帮助成百上千家公司完成其市值的预期增长，同时也成功地、跨越式地实现公司股权的公众所有？全文的最后一句提到“By providing an efficient environment for raising capital NASDAQ has helped thousands of companies achieve their desired growth and successfully make the leap into public ownership.“通过提供一个有效的融资环境，纳斯达克已经帮助成百上千家公司完成了其市值的预期增长，同时也成功地、跨越式地实现了公司股权的公众所有。所以选项B通过提供一个有效的融资环境是正确答案。

单选题MRK Consulting Ltd has been operating in the global market since 1988. We have successfully placed hundreds of IT Banking professionals in leading companies in the Finance, Banking and IT industries.A MRK is a leading company in Finance and IT Industr

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