2019建设银行招聘考试英语考题集

2019建设银行招聘考试英语考题集

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一、英语

【2018-建行】

Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.

The decisions made by management are communicated throughout the organization and become company policy. The results of the policies —the consequences of managerial decisions —must be reported back to

management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.

Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive requires airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.

Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the

requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

1.Which one of the following is not the role of internal control?

A. Protecting assets

B. Improving the sense of responsibility of employees

C. Preventing fraud

D. Providing help for making decisions

【答案】B。解析：细节题。题干问以下哪一项不属于internal control所起的作用。根据题干定位到第一段，由internal control is an important factor in protecting assets and preventing fraud可知，internal control的作用包括保护资产、防止欺诈，根据最后一句the system of internal control provides assurance of the dependability of the accounting data used in making decisions.可以看出internal control还有助于做决定，因此选项ACD都是internal control所起的作用，只有选项B Improving the sense of responsibility of employees(提升雇员的责任感)未在文中提及，故选B。

2.The results of managerial decisions must be reported back to management so that _____ can be evaluated.A. the financial report

B. the effectiveness of company policies

C. the means of communications

D. the level of performance in all divisions of the company查看