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被审计单位在销售收入会计记录中包含了虚构的销售业务,影响的财务报表认定是:()

A、完整性
B、分类正确性
C、存在或发生
D、计价和分配
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正确答案:

C

答案解析:

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HowaFrenchmanisrevivingMcDonald’sinEurope

A.WhenDenisHennequintookoverastheEuropeanbossofMcDonald’sinJanuary2004,theworld’sbiggestrestaurantchainwasshowingsignsofrecoveryinAmericaandAustralia,butsalesinEuropeweresluggishordeclining.OneexceptionwasFrance,whereMrHennequinhaddoneasterlingjobasheadofthegroup’sFrenchsubsidiarytosellmoreBigMacstohiscompatriots.Histaskwastoreplicatethissuccessinall41oftheEuropeancountrieswhereanti-globalisers’favouriteenemyoperates.

B.SofarMrHennequinisdoingwell.LastyearEuropeansalesincreasedby5.8%andthenumberofcustomersby3.4%,thebestannualresultsinnearly15years.Europeaccountedfor36%ofthegroup’sprofitsandfor28%ofitssales.DecemberwasanespeciallygoodmonthascustomerstooktoseasonalmenuofferingsinFranceandBritain,andtoapromotioninGermanybasedonthegameofMonopoly.

C.MrHennequin’srecipeforrevivalistobemoreopenabouthiscompany’soperations,tobe“locallyrelevant”,andtoimprovetheexperienceofvisitinghis6,400restaurants.McDonald’sisblamedformakingpeoplefat,exploitingworkers,treatinganimalscruelly,pollutingtheenvironmentandsimplyforbeingAmerican.MrHennequinsayshewantstoengageinadialoguewiththepublictoaddresstheseconcerns.

D.Heintroduced“opendoor”visitordaysineachcountrywhichbecamehugelypopular.InPolandalonesome50,000visitorscametoMcDonald’sthroughthevisitors’programmelastyear.TheNutritionInformationInitiative,launchedlastyear,putdetailedlabelsonMcDonald’spackagingwithdataoncalories,protein,fat,carbohydratesandsaltcontent.Thedetailsarealsoprintedontray-liners.

E.MrHennequinalsowantspeopletoknowthat“McJobs”,thelow-paidmenialjobsatMcDonald’srestaurants,aremuchbetterthanpeoplethink.Butsomeofhiseffortshavebackfired:lastyearhesparkedacontroversywiththeintroductionofa“McPassport”thatallowsMcDonald’semployeestoworkanywhereintheEuropeanUnion.PoliticiansaccusedthefirmofaploytomakecheaplabourfromeasternEuropemoreeasilyavailabletoMcDonald’smanagersacrossthecontinent.

F.Tostayintouchwithlocalneedsandpreferences,McDonald’semployslocalbossesasmuchaspossible.ARussianisrunningMcDonald’sinRussia,thoughaSerbisinchargeofGermany.Thegroupbuysmainlyfromlocalsuppliers.Four-fifthsofitssuppliesinFrancecomefromlocalfarmers,forexample.(SomeoftheFrenchfarmerswhocampaignedagainstthecompanyinthelate1990ssubsequentlydiscoveredthatitwas,infact,buyingtheirproduce.)AndithirescelebritiessuchasHeidiKlum,aGermanmodel,aslocalbrandambassadors.

G.InhispreviousjobMrHennequinestablisheda“designstudio”inFrancetospruceuphiscompany’sdrabrestaurantsandadapttheinteriortolocaltastes.ThestudioisnowmastermindingimprovementseverywhereinEurope.Healsosetupa“foodstudio”,wherecooksdevisenewrecipesinresponsetolocaltrends.

H.GivenFrance’sreputationasthemostanti-AmericancountryinEurope,itseemsoddthatMcDonald’srevivalinEuropeisbeingledbyaFrenchman,usingideascookedupintheFrenchmarket.ButFranceisinfactthecompany’smostprofitablemarketafterAmerica.ThemarketwhereMcDonald’sisweakestinEuropeisnotFrance,butBritain.

I.“FixingBritainshouldbehispriority,”saysDavidPalmer,arestaurantanalystatUBS.Almosttwo-thirdsofthe1,214McDonald’srestaurantsinBritainarecompany-owned,comparedwith40%inEuropeand15%inAmerica.Thecompanysuffersfromthevolatilityofsalesatitsownrestaurants,butcanrelyonsteadyincomefromfranchisees.Soitshouldsellasmanyunderperformingoutletsaspossible,saysMrPalmer.

J.M.MarkWiltamuth,ananalystatMorganStanley,estimatesthatEuropeancompany-ownedrestaurants’marginswillincreaseslightlyto16.4%in2007.Thisisstilllessthaninthelate1990sandbelowAmerica’s18-19%today.ButitismuchbetterthanbeforeMrHennequin’sreign.HeisalreadybeingtippedasthefirstEuropeancandidateforthegroup’stopjobinIllinois.NobodywouldcallthataMcJob.

NotestoReadingPassage1

1.sterling高质量的

e.g.Hehasmanysterlingqualities.他身上有许多优秀的品质。

2.menial不体面的,乏味的(工作、职业)

3.spruceup打扮整齐、漂亮、装饰

4.mastermind指挥、谋划(一个计划或活动)

e.g.Thepoliceknowwhomastermindedtherobbery.警察知道是谁策划了那次抢劫。

5.underperform表现不佳表现出低于标准的工作水平、企业出现亏本

Questions1-6

DothefollowingstatementsreflecttheclaimsofthewriterinReadingPassage1?

WriteyouranswerinBoxes1-6onyouranswersheet.

TRUEifthestatementreflectstheclaimsofthewriter

FALSEifthestatementcontradictstheclaimsofthewriter

NOTGIVENifitisimpossibletosaywhatthewriterthinksaboutthis

1.McDonaldwasshowingthesignofrecoveryinallEuropeancountriesexceptFranceafterDenisHennequintookofficeasthebossofEuro-markets.

2.Startingfromlastyear,detailedlabelsareputonMcDonald’spackaginganddetailedinformationisalsoprintedontray-liners.

3.Franceissaidtobethemostanti-AmericancountryinEurope,buttheideasofthe“opendoor”visitingdaysand“McPassport”areinventedintheFrenchmarket.

4.BritainpossessestheweakestMcDonaldmarketamongEuropeancountriesandapproximately1214McDonald’srestaurantsarecompany-owned.

5.AccordingtoDavidPalmer,arestaurantanalystatUBS,DavidHennequinshouldtreattheproblemaboutMcDonaldinBritainasthemostimportantthing.

6.DavidPalmersuggestedthatthemanagementofMcDonalodinItalyshouldsellasmanyitsoutletswhichlosemoneyinbusinessaspossibleforrevival.

Questions7-10

ChoosetheappropriatelettersA-Dandwritetheminboxes7-10onyouranswesheet.

7.Theword“sterling”inline3ofParagraphAmeans__________.

A.difficult

B.menial

C.terrible

D.excellent

8.WhichofthefollowingstatementsontheaccusationofMacDonaldisNOTTRUE?

A.Ittendstomakepeoplefat.

B.Itsoperationsareveryvague.

C.Ittendstoexploitworkers.

D.Ittendstotreatanimalscruelly.

9.WhichofthefollowingmeasurestakenbyDenisHennequinproducedundesiredresult?

A.“FoodStudio”scheme.

B.“OpenDoor”visitordays.

C.The“McPassport”scheme.

D.TheNutritionInformationInitiative.

10.WhatdidDenisHennequindosoastorespondtolocaltrends?

A.setupa“FoodStudio”.

B.establisheda“DesignStudio”.

C.hiredcelebritiesaslocalbrandambassadors.

D.employedlocalbossesasmuchaspossible.

Questions11-14

Completeeachofthefollowingstatements(Questions11-14)withwordsornumbertakenfromReadingPassage1.

WriteNOMORETHANTHREEWORDSforeachanswer.

Writeyouranswersinboxes11-14onyouranswersheet.

11.AfterJanuary2004,McDonaldwasmakingimprovementfollowingaperiodofslumpinAmericaandAustralia,butsalesinEuropewere………………………….

12.BusinessofMcDonaldinFranceandBritainwasparticularlygoodinDecembersincecustomerstookto……………………………..

13.Comparedwithothercountries,FranceisMcDonald’s……………………….nexttoAmerica.

14.…………………….ofMcDonald’srestaurantsinAmericaarecompanied–ownedandthefigureismuchlowerthanthatinBritain.

按货运过程的不同阶段公路货物运输商务作业包括()。

Whatproblemsdostaffusuallyhavewhentheyareundertheburdenofaheavyworkload?

Everyyear,about10millionofthe150millionworkersintheEuropeanCommunityareaffectedbyincidents,”accidents”ordiseasesatwork.

Whatwegiveyouisagoodprice.Wedon’tthinkitcouldbeputanybetter.Takeitorleaveit,it’suptoyou.

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