PART ONE·Look at the statements below and the job description on the opposite page.·Which job (A, B, C, D or E) does each statement 1-8 refer to·For each statement 1-8, mark one letter (A, B, C, D or E) on your Answer Sheet.·You will need to use some of these letters more than once.A Senior Finance AnalystThis permanent role is within the Group Finance team and will be responsible for providing a high level of analysis of group operations and competitor activity and support on technical issues. The main areas of responsibility include analysis of business unit performance and projections, competitor analysis, cash flow forecasting, and review of presentations prepared for Group management. The role also includes group accounting and assistance with the preparation of key consolidated group reports for senior management.B General Counsel and DirectorThe International Monetary Fund, an international organization with a diverse staff from over 140 countries, has an opening for the position of General Counsel and Director of its Legal Department. The General Counsel provides advice 9n all legal matters relating to the Fund’s activities. The Director serves under the overall supervision of the Managing Director and in close collaboration with other members of the Fund’s top management team, and is responsible for providing strong intellectual leadership and strategic vision in planning, managing, and supervising the work and staff of the Department. In addition, the Director manages the distribution and delegation of assignments and the assessing, developing, and mining of the staff of the Department.C Senior Product Accountant for Leading Investment FirmThe D.E. Shaw Group is seeking a senior product accountant to support a sophisticated, and rapidly growing, suite of Wading strategies and assist in managing staff within its Finance and Operations Department. The role requires regular interaction with senior management and proprietary trading staff and involves a wide array of responsibilities primarily cantered on daily (e.g., wade settlement, swap resets, corporate actions) and monthly (e.g., preparation of portfolio balance sheets and income statements, profit-and- loss reconciliation and analysis, security price testing) accounting and operational duties in support of the firm’s investment activities in developed and emerging markets mound the world.D Business Analyst/Operation AnalystCompany’s Finance Organization is seeking an experienced multidisciplinary business professional in its Operations group. The Business Analyst/Operational Analyst will be responsible for analyzing cross-functional processes and issues, supporting process re-engineering initiatives and carrying out operational responsibilities to enable the Finance organization to scale with the growth of the business. The position reports directly to the Sr. Mgr. of R&D Finance Operations.E Senior Internal AuditorsWe are seeking three experienced Senior Internal Auditors who will conduct our audit programs and also will help at various levels in designing, implementing and managing the necessary policies and procedures for these functions. The Internal Audit department is responsible for interacting with the operating units, executive officers and external auditors. Other primary functions will include ensuring that adequate internal controls of policies and procedures are maintained for all Internal Audit aspects and related systems, and ensuring the integrity and timeliness of all reporting to the executive officers and external auditors. You are supposed to evaluate not only the company’s performance but also its rivals’ operations.
根据以下案例,回答下列问题:刘某(男)的父亲在2001年1月因病去世,留有遗产:100平方米的商品房一套,存款30万元。刘某在2000年离婚,自己还有房屋一套,价值50万元,现金10万元,还有冰箱、彩电等家用电器若干。2001年10月中旬,刘某与张某再婚。婚后,刘某的舅舅又寄给他2万元,作为结婚的贺礼。2002年10月,经过对父亲遗产的分割,刘某取得了那套100平米的住房。刘某是个作家,手中有历经几年创作的小说书稿一部,2001年5月,他与一家出版社签订了出版合同,根据该合同,出版社要支付给刘某稿费20万元,但直到2003年1月,出版社才将这笔钱汇到刘某账户。2004年,在两人结婚纪念日的当天,刘某给妻子购买了一枚价值1万元的钻戒。刘某婚前所有的10万元现金到2004年底,已有将近4万元的利息。2005年,刘某与张某的感情破裂,决定协议离婚,在拟订离婚协议时为了避免利益受损,两人向一位助理理财规划师进行咨询。 刘某给张某的钻戒是()。
A. 是刘某的个人财产
B. 是张某的个人财产
C. 刘某和张某共有财产
D. 要根据刘某当时的意思而定