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Soichiro Honda The founder of Honda, Soichiro Honda was a mechanical engineer with a passion for motorcycle and automobile racing. Honda started his company in 1946 by building motorized bicycles with small, war-surplus engines. Honda would grow to become the world’s leading manufacturer of motorcycles and later one of the leading automakers. Following its founder’s lead, Honda has always been a leader in technology, especially in the area of engine development. Soichiro Honda was described as a maverick(特立独行的人) in a nation of conformists. He made it a point to wear loud suits and wildly colored shirts. An inventor by nature who often joined the work on the floors of his factories and research laboratories, Honda developed engines that transformed the motorcycle into a worldwide means of transportation. Born in 1906, Honda grew up in the town of Tenryu, Japan. The eldest son of a blacksmith who repaired bicycles, the young Soichiro had only an elementary school education when, in his teens, he left home to seek his fortune in Tokyo. An auto repair company hired him in 1922, but for a year he was forced to serve as a baby-sitter for the auto shop’s owner and his wife. While employed at the auto shop, however, Honda built his own racing car using an old aircraft engine and handmade parts and participated in racing. His racing career was short lived, however. He suffered serious injuries in a 1936 crash. By 1937, Honda had recovered from his injuries. He established his own company, manufacturing piston rings, but he found that he lacked a basic knowledge of casting. To obtain it, he enrolled in a technical high school, applying theories as he learned them in the classrooms to his own factory. But he did not bother to take examinations at the school. Informed that he would not be graduated, Honda commented that a diploma was "worth less than a movie theater ticket. A ticket guarantees that you can get into the theater. But a diploma doesn’t guarantee that you can make a living." Honda’s burgeoning company mass produced metal propellers during WW Ⅱ, replacing wooden ones. Allied bombing and an earthquake destroyed most of his factory and he sold what was left to Toyota in 1945. In 1946, he established the Honda Technical Research Institute to motorize bicycles with small, war-surplus engines. These bikes became very popular in Japan. The institute soon began making engines. Renamed Honda Motor in 1948, the company began manufacturing motorcycles. Business executive Takeo Fujisawa was hired to manage the company while Honda focused on engineering. In 1951, Honda brought out the Dream Type E motorcycle, which proved an immediate success thanks to Honda’s innovative overhead valve design, The smaller F-type cub (1952) accounted for 70% of Japan’s motorcycle production by the end of that year. A public offering and support from Mitsubishi Bank allowed Honda to expand and begin exporting. The versatile C100 Super Cub, released in 1958, became an international bestseller. In 1959, the American Honda Motor was founded and soon began using the slogan, "You meet the nicest people on a Honda," to offset the stereotype of motorcyclists during that period. Though the small bikes were dismissed by the dominant American and British manufacturers of the time, the inexpensive imports brought new riders into motorcycling and changed the industry forever in the United States. Ever the racing enthusiast, Honda began entering his company’s motorcycles in domestic Japanese races during the 1950s. In the mid-1950s, Honda declared that his company would someday win world championship events--a declaration that seemed unrealistic at the time. In June 1959, the Honda racing team brought their first motorbike to compete in the Isle of Man Tourist Trophy race, then the world’s most popular motorcycle race. This was the first entry by a Japanese team. With riders Naomi Taniguchi, who finished sixth, Teisuke Tanaka, who finished eighth, and Kiyoshi Kawashima, who would later succeed Soichiro as Honda Motor president, as team manager, Honda won the manufacturer’s prize. However, they were not pleased with their performance. Kawashima remembers: "We were clobbered. Our horsepower was less than half that of the winner." Learning from this experience, Soichiro and his team worked even harder to make rapid progress in their motorsports activities. Two years after their first failure, they were the sensation at the TT by capturing the first five places in both the 125ce and 250cc classes. The upstart Japanese had outclassed all their rivals. As a result of the team’s stellar performance, the Honda name became well known worldwide, and its export volume rose dramatically. Soichiro seemed to have foreseen the future of Japan, which, twenty years later, was to become one of the world’s leading economies. Honda would become the most successful manufacturer in all of motorcycle racing. Honda has since won hundreds of national and world championships in all forms of motorcycle competition. While Honda oversaw a worldwide company by the early-1970s (Honda entered the automobile market in 1967), he never shied away from getting his hands greasy. Sol Sanders, author of a Honda biography, said Honda appeared "almost daily" at the research lab where development work was being done. Even as president of the company, "he worked as one of the researchers,’ Sanders quoted a Honda engineer as saying. "Whenever we encountered a problem, he studied it along with us." In 1973, Honda, at 67, retired on the 25th anniversary of Honda’s founding. He declared his conviction that Honda should remain a youthful company. "Honda has always moved ahead of the times, and I attribute its success to the fact that the firm possesses dreams and youthfulness," Honda said at the time. Unlike most chief executive officers in Japan, who step down to become chairmen of their firms, Honda retained onty the title of "supreme adviser". In retirement, Honda devoted himself to public service and frequent travel abroad. He received the Order of the Sacred Treasure, first class, the highest honor bestowed by Japan’s emperor. He also received the American auto industry’s highest award when he was admitted to the Automotive Hall of Fame in 1989. Honda was awarded the AMA’s highest honor, the Dud Perkins Award, in 1971. Honda died on August 5, 1991 from liver failure at 84. His wife, Sachi, and three children survived him. Like most chief executive officers in Japan, Soichiro Honda Stepped down to become chairmen of Honda after his retirement.
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ABC会计师事务所承办了X股份有限公司2005年度会计报表审计业务。审计过程中注意到以下事项，请代注册会计师做出正确的专业判断。 下列行为属于被审计单位的错误而非舞弊的是( )。
A few years ago, Ann and Walter Taylor thought it might be time to move out of their New York City apartment to the suburbs. They had one young son and another child on the way. But after months of looking, they became discouraged and decided to buy an old townhouse right in the middle of Brooklyn, which is a part of New York City. To their delight, they discovered that they weren’t the only young couple to have made such a decision. In fact, the entire area in Brooklyn had been settled by young families. And as a result, the neighborhood, which had been declining for years, was now being restored. Brooklyn isn’t the only city in the United States to experience this kind of renewal. So are Philadelphia and St. Louis. And Charleston, South Carolina, has so successfully rebuilt its old central area that it now ranks as one of America’s most charming cities. The restoration of the old port city of Savannah, Georgia, is also living proof that downtown areas do not need to die. But encouraging as these developments may be, they are among the few bright spots in a mass of difficulties that today’s cities face. Indeed, their woes are so many that it is fair to ask whether or not the inner city, the core of most urban areas will manage to survive at all. In the 1940a, urban Americans began a mass move to the suburbs in search of fresh air, elbowroom, and privacy. Suburbs began to sprawl out across the countryside. Since most of those making the move were middle-class, they took with them the tax money the cities needed to maintain the neighborhoods in which they had lived. The people left in the cities were often those who were too old or too poor to move. Thus, many cities began to fall into disrepair. Crime began to soar, and public transportation was neglected. (In the past sixty years San Francisco is the only city in the United States to have completed a new mass transit system.) Meanwhile, housing construction costs continued to rise higher and higher. Middle-class housing was allowed to decay, and little new housing was constructed. Eventually, many downtown areas existed for business only. During the day they would be filled with people working in offices, and at night they would be deserted. Given these circumstances, some business executives began asking, "Why bother with going downtown at all Why not move the offices to the suburbs so that we can live and work in the same area" Gradually, some of the larger companies began moving out of the cites, with the result that urban centers declined even further and the suburbs expanded still more. This movement of businesses to the suburbs is not confined to the United States. Businesses have also been moving to the suburbs in Stockholm, Sweden, in Bonn, Germany, and in Brussels, Belgium, as well. But it may well be that this movement to the suburbs has reached its peak. Some people may be tired of spending long hours commuting, and they may have begun to miss the advantages of culture and companionship provided by city life. Perhaps the decision made by the Taylors is a sign that people will return to the cities and begin to restore them. h begins to look as if suburban sprawl may not have been the answer to man’s need to create an ideal environment in which to live and work. Which of the following statements is true
Soichiro Honda The founder of Honda, Soichiro Honda was a mechanical engineer with a passion for motorcycle and automobile racing. Honda started his company in 1946 by building motorized bicycles with small, war-surplus engines. Honda would grow to become the world’s leading manufacturer of motorcycles and later one of the leading automakers. Following its founder’s lead, Honda has always been a leader in technology, especially in the area of engine development. Soichiro Honda was described as a maverick(特立独行的人) in a nation of conformists. He made it a point to wear loud suits and wildly colored shirts. An inventor by nature who often joined the work on the floors of his factories and research laboratories, Honda developed engines that transformed the motorcycle into a worldwide means of transportation. Born in 1906, Honda grew up in the town of Tenryu, Japan. The eldest son of a blacksmith who repaired bicycles, the young Soichiro had only an elementary school education when, in his teens, he left home to seek his fortune in Tokyo. An auto repair company hired him in 1922, but for a year he was forced to serve as a baby-sitter for the auto shop’s owner and his wife. While employed at the auto shop, however, Honda built his own racing car using an old aircraft engine and handmade parts and participated in racing. His racing career was short lived, however. He suffered serious injuries in a 1936 crash. By 1937, Honda had recovered from his injuries. He established his own company, manufacturing piston rings, but he found that he lacked a basic knowledge of casting. To obtain it, he enrolled in a technical high school, applying theories as he learned them in the classrooms to his own factory. But he did not bother to take examinations at the school. Informed that he would not be graduated, Honda commented that a diploma was "worth less than a movie theater ticket. A ticket guarantees that you can get into the theater. But a diploma doesn’t guarantee that you can make a living." Honda’s burgeoning company mass produced metal propellers during WW Ⅱ, replacing wooden ones. Allied bombing and an earthquake destroyed most of his factory and he sold what was left to Toyota in 1945. In 1946, he established the Honda Technical Research Institute to motorize bicycles with small, war-surplus engines. These bikes became very popular in Japan. The institute soon began making engines. Renamed Honda Motor in 1948, the company began manufacturing motorcycles. Business executive Takeo Fujisawa was hired to manage the company while Honda focused on engineering. In 1951, Honda brought out the Dream Type E motorcycle, which proved an immediate success thanks to Honda’s innovative overhead valve design, The smaller F-type cub (1952) accounted for 70% of Japan’s motorcycle production by the end of that year. A public offering and support from Mitsubishi Bank allowed Honda to expand and begin exporting. The versatile C100 Super Cub, released in 1958, became an international bestseller. In 1959, the American Honda Motor was founded and soon began using the slogan, "You meet the nicest people on a Honda," to offset the stereotype of motorcyclists during that period. Though the small bikes were dismissed by the dominant American and British manufacturers of the time, the inexpensive imports brought new riders into motorcycling and changed the industry forever in the United States. Ever the racing enthusiast, Honda began entering his company’s motorcycles in domestic Japanese races during the 1950s. In the mid-1950s, Honda declared that his company would someday win world championship events--a declaration that seemed unrealistic at the time. In June 1959, the Honda racing team brought their first motorbike to compete in the Isle of Man Tourist Trophy race, then the world’s most popular motorcycle race. This was the first entry by a Japanese team. With riders Naomi Taniguchi, who finished sixth, Teisuke Tanaka, who finished eighth, and Kiyoshi Kawashima, who would later succeed Soichiro as Honda Motor president, as team manager, Honda won the manufacturer’s prize. However, they were not pleased with their performance. Kawashima remembers: "We were clobbered. Our horsepower was less than half that of the winner." Learning from this experience, Soichiro and his team worked even harder to make rapid progress in their motorsports activities. Two years after their first failure, they were the sensation at the TT by capturing the first five places in both the 125ce and 250cc classes. The upstart Japanese had outclassed all their rivals. As a result of the team’s stellar performance, the Honda name became well known worldwide, and its export volume rose dramatically. Soichiro seemed to have foreseen the future of Japan, which, twenty years later, was to become one of the world’s leading economies. Honda would become the most successful manufacturer in all of motorcycle racing. Honda has since won hundreds of national and world championships in all forms of motorcycle competition. While Honda oversaw a worldwide company by the early-1970s (Honda entered the automobile market in 1967), he never shied away from getting his hands greasy. Sol Sanders, author of a Honda biography, said Honda appeared "almost daily" at the research lab where development work was being done. Even as president of the company, "he worked as one of the researchers,’ Sanders quoted a Honda engineer as saying. "Whenever we encountered a problem, he studied it along with us." In 1973, Honda, at 67, retired on the 25th anniversary of Honda’s founding. He declared his conviction that Honda should remain a youthful company. "Honda has always moved ahead of the times, and I attribute its success to the fact that the firm possesses dreams and youthfulness," Honda said at the time. Unlike most chief executive officers in Japan, who step down to become chairmen of their firms, Honda retained onty the title of "supreme adviser". In retirement, Honda devoted himself to public service and frequent travel abroad. He received the Order of the Sacred Treasure, first class, the highest honor bestowed by Japan’s emperor. He also received the American auto industry’s highest award when he was admitted to the Automotive Hall of Fame in 1989. Honda was awarded the AMA’s highest honor, the Dud Perkins Award, in 1971. Honda died on August 5, 1991 from liver failure at 84. His wife, Sachi, and three children survived him. Following its founder’s lead, Honda has always been a leader in technology, especially in the area of ______.
ABC会计师事务所承办了X股份有限公司2005年度会计报表审计业务。审计过程中注意到以下事项，请代注册会计师做出正确的专业判断。 注册会计师通过积累必要的审计证据认定会计报表整体不存在重大错报，对会计报表使用人提供一种保证。( )
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