What’s Lacking in "Sicko"When it comes to economic decisions, there are always trade-offs (取舍). Gain one thing and you lose something else. (46) .The central argument of Michael Moore’s movie "Sicko" - that the cure to the nation’s health care problems is a single-payer system - is hardly novel and is certainly worth consideration, whether or not you agree with it. But in comparing the American system with single-payer plans of other countries - Britain, France, Canada and Cuba - Mr. Moore left out the trade-offs, characterizing those countries as health care paradises.(47) .Kurt Leder, the film critic who is best known as the anchor (主持人) of "MTV News," wrote a critique (批评) of the film for MTV’s website. "’Sicko’," he said, "does a real service" in portraying (描绘) victims of American insurance companies - like the people who died because, their only treatment options were considered "experimental" and therefore not covered. (48) .When "governments attempt to regulate the balance between a limited supply of health care and an unlimited demand for it, they’re inevitably forced to ration treatment," Mr. Loder asserted. (49) Mr. Loder cited the short film "Dead Meat," which presents anecdotes (轶事) of failure in the Canadian single-payer system. In its one-sidedness, "Dead Meat" might have made for a nice double feature with "Sicko," and left moviegoers with a more complete understanding of the complications of deciding on a health care system.(50) .This all makes an otherwise "emotionally compelling film not necessarily an intellectually satisfying one," wrote Darren Barefoot, a Canadian blogger (博客作者). 50()
A. Mr. Moore also decided to ignore problems in other countries, like France’s high taxes and Britain’s cash-short hospitals.
But the film as a whole, he concluded, is "breathtakingly meretricious (似是而非的)," in large part because of its characterizations of other countries’ health care systems.
C. The problems have been noticed - and criticism is "coming not just from Mr. Moore’s detractors (底毁者).
D. He ticked off a number of negative statistics to counter the positive ones offered by Mr. Moore.
E. Health care is the prevention, treatment, and management of illness.
F. This is particularly true in health care, a market in which scarce (稀罕的) goods are ridiculously expensive, but needed by everybody.
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案例二(一)资料2009年4月,某审计组对乙公司2008年度财务收支情况进行审计。有关采购与付款循环审计的情况和资料如下:1.审计人员在对采购与付款业务内部控制进行调查的过程中了解到:(1)大宗采购由采购部门经理直接指定供应商;(2)各部门提出采购申请,由本部门经理批准后,向供应商发出订单;(3)由专职人员按月从供应商处取得对账单,并与应付账款明细账相核对;(4)指定会计人员定期核对采购日记账和总账。2.该公司2008年生产经营状况和所处经济环境相对稳定,但年末应付账款余额与上年末相比下降幅度较大,审计人员怀疑该公司可能存在未入账的应付账款。3.审计人员在复核A供应商对账单时发现。2008年12月A供应商以货到付款方式销售给乙公司的30万元的材料已发出并入账,但乙公司12月31日尚未收到材料和购货发票,因而未入账,也未在报表附注中予以说明。4.审计人员抽查乙公司年度资产负债表日前后的原材料验收单时,发现该公司2008年12月29日验收入库的一批原材料未进行账务处理,原因是年底前未收到购货发票也未支付货款。该批原材料年底未出库。5.该公司2008年度财务报表反映,应付账款年末余额为5400万元。经查,该公司应付账款明细账中共设置25个账户。 有关账户的情况如下:(1)账户A的期末贷方余额为1000万元;(2)账户B的期末贷方余额为500万元,该余额已连续结转2年,期间一直无业务发生;(3)账户C的期末借方余额为250万元;(4)账户D的期末贷方余额为50万元。其他21个账户均为50万元以下的贷方余额,共计4100万元。(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。 “资料2”中,为证实乙公司是否存在未入账的应付账款,审计人员可使用的方法有()。
A. 抽查应付账款明细账并与会计凭证相核对
B. 审查年度资产负债表日后的货币资金支出凭证
C. 审核供应商对账单,追查应付账款明细表
D. 结合材料、物资和劳务费用业务进行审查
What’s Lacking in "Sicko"When it comes to economic decisions, there are always trade-offs (取舍). Gain one thing and you lose something else. (46) .The central argument of Michael Moore’s movie "Sicko" - that the cure to the nation’s health care problems is a single-payer system - is hardly novel and is certainly worth consideration, whether or not you agree with it. But in comparing the American system with single-payer plans of other countries - Britain, France, Canada and Cuba - Mr. Moore left out the trade-offs, characterizing those countries as health care paradises.(47) .Kurt Leder, the film critic who is best known as the anchor (主持人) of "MTV News," wrote a critique (批评) of the film for MTV’s website. "’Sicko’," he said, "does a real service" in portraying (描绘) victims of American insurance companies - like the people who died because, their only treatment options were considered "experimental" and therefore not covered. (48) .When "governments attempt to regulate the balance between a limited supply of health care and an unlimited demand for it, they’re inevitably forced to ration treatment," Mr. Loder asserted. (49) Mr. Loder cited the short film "Dead Meat," which presents anecdotes (轶事) of failure in the Canadian single-payer system. In its one-sidedness, "Dead Meat" might have made for a nice double feature with "Sicko," and left moviegoers with a more complete understanding of the complications of deciding on a health care system.(50) .This all makes an otherwise "emotionally compelling film not necessarily an intellectually satisfying one," wrote Darren Barefoot, a Canadian blogger (博客作者). 49()
A. Mr. Moore also decided to ignore problems in other countries, like France’s high taxes and Britain’s cash-short hospitals.
But the film as a whole, he concluded, is "breathtakingly meretricious (似是而非的)," in large part because of its characterizations of other countries’ health care systems.
C. The problems have been noticed - and criticism is "coming not just from Mr. Moore’s detractors (底毁者).
D. He ticked off a number of negative statistics to counter the positive ones offered by Mr. Moore.
E. Health care is the prevention, treatment, and management of illness.
F. This is particularly true in health care, a market in which scarce (稀罕的) goods are ridiculously expensive, but needed by everybody.
案例二(一)资料2009年4月,某审计组对乙公司2008年度财务收支情况进行审计。有关采购与付款循环审计的情况和资料如下:1.审计人员在对采购与付款业务内部控制进行调查的过程中了解到:(1)大宗采购由采购部门经理直接指定供应商;(2)各部门提出采购申请,由本部门经理批准后,向供应商发出订单;(3)由专职人员按月从供应商处取得对账单,并与应付账款明细账相核对;(4)指定会计人员定期核对采购日记账和总账。2.该公司2008年生产经营状况和所处经济环境相对稳定,但年末应付账款余额与上年末相比下降幅度较大,审计人员怀疑该公司可能存在未入账的应付账款。3.审计人员在复核A供应商对账单时发现。2008年12月A供应商以货到付款方式销售给乙公司的30万元的材料已发出并入账,但乙公司12月31日尚未收到材料和购货发票,因而未入账,也未在报表附注中予以说明。4.审计人员抽查乙公司年度资产负债表日前后的原材料验收单时,发现该公司2008年12月29日验收入库的一批原材料未进行账务处理,原因是年底前未收到购货发票也未支付货款。该批原材料年底未出库。5.该公司2008年度财务报表反映,应付账款年末余额为5400万元。经查,该公司应付账款明细账中共设置25个账户。 有关账户的情况如下:(1)账户A的期末贷方余额为1000万元;(2)账户B的期末贷方余额为500万元,该余额已连续结转2年,期间一直无业务发生;(3)账户C的期末借方余额为250万元;(4)账户D的期末贷方余额为50万元。其他21个账户均为50万元以下的贷方余额,共计4100万元。(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。 “资料4”中,乙公司的做法造成的影响是()。
A. 少计资产
B. 少计负债
C. 多计收入
D. 少计利润
案例二(一)资料2009年4月,某审计组对乙公司2008年度财务收支情况进行审计。有关采购与付款循环审计的情况和资料如下:1.审计人员在对采购与付款业务内部控制进行调查的过程中了解到:(1)大宗采购由采购部门经理直接指定供应商;(2)各部门提出采购申请,由本部门经理批准后,向供应商发出订单;(3)由专职人员按月从供应商处取得对账单,并与应付账款明细账相核对;(4)指定会计人员定期核对采购日记账和总账。2.该公司2008年生产经营状况和所处经济环境相对稳定,但年末应付账款余额与上年末相比下降幅度较大,审计人员怀疑该公司可能存在未入账的应付账款。3.审计人员在复核A供应商对账单时发现。2008年12月A供应商以货到付款方式销售给乙公司的30万元的材料已发出并入账,但乙公司12月31日尚未收到材料和购货发票,因而未入账,也未在报表附注中予以说明。4.审计人员抽查乙公司年度资产负债表日前后的原材料验收单时,发现该公司2008年12月29日验收入库的一批原材料未进行账务处理,原因是年底前未收到购货发票也未支付货款。该批原材料年底未出库。5.该公司2008年度财务报表反映,应付账款年末余额为5400万元。经查,该公司应付账款明细账中共设置25个账户。 有关账户的情况如下:(1)账户A的期末贷方余额为1000万元;(2)账户B的期末贷方余额为500万元,该余额已连续结转2年,期间一直无业务发生;(3)账户C的期末借方余额为250万元;(4)账户D的期末贷方余额为50万元。其他21个账户均为50万元以下的贷方余额,共计4100万元。(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。 “资料1”中,符合内部控制要求的有()。
A. 大宗采购由采购部门经理直接指定供应商
B. 各部门提出采购申请,由本部门经理批准后,向供应商发出订单
C. 由专职人员按月从供应商处取得对账单,并与应付账款明细账相核对
D. 指定会计人员定期核对采购日记账和总账