TEXT C The United Nations was founded to promote peace, prosperity and human rights. It is doing somewhat better on the first two counts than its critics sometimes make out. The last, however, has been such a failure that it is threatening to bring the whole edifice down. Once revered as the creator of all the great universal human-rights rules and instruments, the 53-member Commission on Human Rights has been thoroughly discredited. If it cannot be fixed it needs to be scrapped. In its present form it serves only to make a mockery of the cause. The reason for this is simple enough. The present committee is packed with members who are themselves serial abusers of human rights. Kofi Annan, the UN Secretary General, admits that their main purpose in being on the committee is not to strengthen human rights but to protect themselves from criticism. At present, these members include exemplars of virtue such as Zimbabwe, Sudan, Cuba, Saudi Arabia, Nepal and Russia—a veritable roll call of the worst offenders. A plan of sorts exists to reform this mess. Mr. Annan called for the replacement of the commission, which at present meets for just six weeks once a year, by a leaner, tougher, year-round Human Rights Council, which would he ready to act whenever serious abuse was discovered, and whose members should have a solid record on human rights. America and the other leading democracies backed the idea. The serial abusers did not. In the wrangling at a summit on wider UN reforms, Mr. Annan’s baby was reduced to a skeleton. Many wondered whether it could survive. Amazingly, it has just. There is now agreement on the need for a new body, on a par with the Security Council, that would meet several times a year including, when necessary, for emergencies. But its size, powers and composition are still up for grabs. The Americans want no more than 30 members, all with solid human-rights credentials, elected by a two-thirds majority of the General Assembly, along with a routine review of human rights in all 191 UN member states. The abusers want as big a body as possible, elected by a simple majority, as at present, with no membership criteria, and no automatic peer review. Any reform must not just shrink the commission, but must also change the way in which members are elected. At present, regions usually put forward a slate of candidates corresponding to their allotted number of seats, which the General Assembly votes on to the commission as a block. Under one sensible proposal, regions would be required to put forward more contestants than their quota. Each candidate country would then stand separately for election by the General Assembly. Early peer review of all members would further reduce the temptation for thugs to try to get seats. But opposition is fierce, not only from the most notorious offenders, but also from those middle-ranking ones who fear their relatively minor abuses would be put under the spotlight. Timing is tight. The old, unreformed commission is due to hold its next annual meeting. Mr. Annan wants a new one to be ready to take over by then. That means reaching agreement on a blueprint within the next few weeks. If agreement is stymied, the next-best solution will be to wind the existing commission up altogether. Human rights matter too much for the UN to continue to shunt the subject off to a cynical talking shop that has become home to the worst violators. That just blackens the overall reputation of the UN. The present reform agrees on Kofi Annan’s idea on ______ of Human Rights Council.
A. the composition
B. the powers
C. the duty
D. the size
In this section there are four reading passages followed by a total of 20 multiple-choice questions. Read the passages and then mark your answers on your answer sheet. TEXT A Theodoric Voler had been brought up, from infancy to the confines of middle age, by a fond mother whose chief solicitude had been to keep him screened from what she called the coarser realities of life. When she died she left Theodoric alone in a world that was as real as ever, and a good deal coarser than he considered it had any need to be. To a man of his temperament and upbringing even a simple railway journey was crammed with petty annoyances and minor discords, and as he settled himself down in a second-class compartment one September morning he was conscious of ruffled feelings and general mental discomposure. He bad been staying at a country vicarage, the inmates of which had been certainly neither brutal nor bacchanalian, but their supervision of the domestic establishment had been of that lax order which invites disaster. The pony carriage that was to take him to the station had never been properly ordered, and when the moment for his departure drew near, the handyman who should have produced the required article was nowhere to be found. In this emergency Theodoric, to his mute but very intense disgust, found himself obliged to collaborate with the vicar’s daughter in the task of harnessing the pony, which necessitated groping about in an ill-lighted outbuilding called a stable, and smelling very like one—except in patches where it smelled of mice. As the train glided out of the station Theodoric’s nervous imagination accused himself of exhaling a weak odour of stable yard, and possibly of displaying a mouldy straw or two on his unusually well brushed garments. Fortunately the only other occupation of the compartment, a lady of about the same age as himself, seemed inclined for slumber rather than scrutiny; the train was not due to stop till the terminus was reached, in about an hour’s time, and the carriage was of the old fashioned sort that held no communication with a corridor, therefore no further travelling companions were likely to intrude on Theodoric’s semiprivacy. And yet the train had scarcely attained its normal speed before he became reluctantly but vividly aware that he was not alone with the slumbering lady; he was not even alone in his own clothes. A warm, creeping movement over his flesh betrayed the unwelcome and highly resented presence, unseen but poignant, of a strayed mouse, that had evidently dashed into its present retreat during the episode of the pony harnessing. Furtive stamps and shakes and wildly directed pinches failed to dislodge the intruder, whose motto, indeed, seemed to be Excelsior; and the lawful occupant of the clothes lay back against the cushions and endeavoured rapidly to evolve some means for putting an end to the dual ownership. Theodoric was goaded into the most audacious undertaking of his life. Crimsoning to the hue of a beetroot and keeping an agonised watch on his slumbering fellow traveller, he swiftly and noiselessly secured the ends of his railway rug to the racks on either side of the carriage, so that a substantial curtain hung athwart the compartment. In the narrow dressing room that he had thus improvised he proceeded with violent haste to extricate himself partially and the mouse entirely from the surrounding casings of tweed and half-wool. As the unravelled mouse gave a wild leap to the floor, the rug, slipping its fastening at either end, also came down with a heart-curdling flop, and almost simultaneously the awakened sleeper opened her eyes. With a movement almost quicker than the mouse’s, Theodoric pounced on the rug and hauled its ample folds chin-high over his dismantled person as he collapsed into the farther corner of the carriage. The blood raced and beat in the veins of his neck and forehead, while he waited dumbly for the communication cord to be pulled. The lady, however, contented herself with a silent stare at her strangely muffled companion. How much had she seen, Theodoric queried to himself; and in any case what on earth must she think of his present posture Which of the following statements is TRUE about the lady of the compartment
A. She looked out of the train window.
B. She intended to talk with Theoforic.
C. She had fallen into a deep sleep.
D. She looked at Theoforic up and down.
Questions 11 to 18 are based on the conversation you have just heard.
A. Both of the two speakers will have a relaxing weekend.
B. The man will go for a picnic tomorrow.
C. The woman will have a busy weekend.
D. The woman will relax herself this weekend.
甲会计师事务所审计A公司2×10年度财务报表。在测试与应收票据相关的内部控捌时。发现如下事项:(1)应收票据保管员甲同时负责登记应收票据明细账;(2)金额在20万元以下的应收票据贴现由财务经理乙审批,20万元以上的应收票据贴现由总经理丙审批;(3)在处理应收票据或办理应收票据贴现时,在得到相应审批授权后,由不负责保管应收票据及登记应收票据明细账的丁来办理。要求:(1)请分别说明上述内部控制的有关政策与措施是否有缺陷,对于有缺陷的事项,请提出改进建议。(2)请设计三种能够证明应收票据存在的细节测试程序,简要说明即可。