题目内容

关于财务管理体制的三种类型的说法中,不正确的是( )。

A. 集权型财务管理体制是指企业对各所属单位的所有管理决策都进行集中统一,各所属单位没有财务决策权,企业总部财务部门不但参与决策和执行决策,在特定情况下还直接参与各所属单位的执行过程
B. 集权型财务管理体制的缺点是集权过度会使各所属单位缺乏主动性、积极性,丧失活力,也可能因为决策程度相对复杂而失去适应市场弹性,丧失市场机会
C. 分权型财务管理体制的优点之一为在经营上充分调动各所属单位的生产经营积极性
D. 集权与分权相结合的财务管理体制,吸收了集权型和分权型财务管理体制各自的优点,避免了两者各自的缺点,从而具有较大的优越性

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Conversation Three(Questions 9-12)Look at the note below.You will hear a woman calling about the arrangements for a meeting.TELEPHONE MESSAGEFor: John FitzgeraldName of caller: Elizabeth ParnellDate: 7/12/2002Time: 10.05Message: Elizabeth will be in the USA untilnext Tuesday, for a (9) Could you:Change the meeting to (10) on Wednesday.Add an item to the agenda: the (11) Please phone Elizabeth today at (12)

甲公司为一投资项目拟定了甲、乙两个方案,请您帮助做出合理的投资决策,相关资料如下:(1)甲方案原始投资额在建设期起点一次性投入,项目计算期为6年,净现值为19.8万元;(2)乙方案原始投资额为100万元,在建设期起点一次性投入,项目计算期为4年,建设期为1年,运营期每年的净现金流量均为50万元;(3)该项目的折现率为10%。 要求: 用最短计算期法做出投资决策。

Background Information Public relations (PR)is the practice of managing the flow of information between an organization and its public. Public relations gain an organization or individual exposure to their audiences using topics of public interest and news items that do not require direct payment. Because public relations place exposure in credible third-party outlets, it offers a third-party legitimacy that advertising does not have. Common activities include speaking at conferences, working with the press, and employee communication. PR can be used to build rapport with employees, customers, investors, voters, or the general public. Almost any organization that has a stake in how it is portrayed in the public arena employs some level of public relations. A number of specialties exist within the field of public relations, such as Analyst Relations, Media Relations, Investor Relations or Labor Relations. Public Relations A company does not function in a vacuum, but rather as part of a society. That society consists of the people who work for it, the people and companies that do business with it, the public at large, and the government that regulates and taxes it. These groups are known as a company’s "publics." In order for a company to deal with these publics effectively, a relationship of trust must exist. Employees will not cooperate with or put forth their best efforts for a company that they do not trust or that they feel is taking advantage of them. The public will not buy products or services from a company that, in their view, is not responsible or trustworthy. And the government, as the protector of the society it governs, is especially vigilant in dealing with a company that it regards as not operating in the public interest. Given these circumstances, every business, whether it is a giant corporation or a small factory, a five-star hotel or a roadside tavern, needs to give some thought to the relationship it has with all the various publics it interacts with. The techniques that a company uses to improve these relationships are known as "public relations", also called PR. The goal of public relations is usually to improve the climate or atmosphere in which a company operates. Here are some results a company might expect from a successful public relations campaign: Its products and services are better known. Its relationship with employees has improved. Its public reputation has improved. A successful public relations campaign can get people to do something that will help a company, stop them from doing something that might hurt it, or at least allow the company to proceed with a course of action without criticism. "An organization with good public relations has a favorable image or reputation, perhaps as a result of public relations activities." Says Richard Weiner, a noted and award-winning public relations counselor. In developing and implementing public relations plans, companies often use a simple five-step process: research or fact-finding, planning, action, communication, and evaluation. A classic example of public relations at work is McDonald’s. It has always been important to McDonald’s to be known as a company that values cleanliness. Indeed, founder Ray Kroc emphasized cleanliness along with quality, service, and value as being the four most important things in any McDonald’s operation. For that reason, Kroc instructed the first McDonald’s franchisees to pick up all litter within a two block radius of their stores, whether it was McDonald’s litter or not. The company also did many other things to help protect the environment. In 1990, it announced a program called McRecycle in which McDonald’s committed itself to buy $100 million in recycled materials for use in building and remodeling its restaurants. It is important to understand the role public relations has played in all the company’s decisions. McDonald’s has always been socially responsible and extremely concerned about its image. These two facts are part and parcel of its public relationships. To McDonald’s, public relationships activities go much deeper than simply sending out press releases and having corporate officers serve on various charitable boards. The company understands that real public relations means taking significant action first, then announcing them to the public. Without the first step, the second would be meaningless. Many companies do not understand this basic principle: If you want to make news, you must first do something newsworthy. Exercises Even if a successful public relations campaign can not get people to do something that will help a company, or stop them from doing something that might hurt it.

A. 对
B. 错

Background Information Public relations (PR)is the practice of managing the flow of information between an organization and its public. Public relations gain an organization or individual exposure to their audiences using topics of public interest and news items that do not require direct payment. Because public relations place exposure in credible third-party outlets, it offers a third-party legitimacy that advertising does not have. Common activities include speaking at conferences, working with the press, and employee communication. PR can be used to build rapport with employees, customers, investors, voters, or the general public. Almost any organization that has a stake in how it is portrayed in the public arena employs some level of public relations. A number of specialties exist within the field of public relations, such as Analyst Relations, Media Relations, Investor Relations or Labor Relations. Public Relations A company does not function in a vacuum, but rather as part of a society. That society consists of the people who work for it, the people and companies that do business with it, the public at large, and the government that regulates and taxes it. These groups are known as a company’s "publics." In order for a company to deal with these publics effectively, a relationship of trust must exist. Employees will not cooperate with or put forth their best efforts for a company that they do not trust or that they feel is taking advantage of them. The public will not buy products or services from a company that, in their view, is not responsible or trustworthy. And the government, as the protector of the society it governs, is especially vigilant in dealing with a company that it regards as not operating in the public interest. Given these circumstances, every business, whether it is a giant corporation or a small factory, a five-star hotel or a roadside tavern, needs to give some thought to the relationship it has with all the various publics it interacts with. The techniques that a company uses to improve these relationships are known as "public relations", also called PR. The goal of public relations is usually to improve the climate or atmosphere in which a company operates. Here are some results a company might expect from a successful public relations campaign: Its products and services are better known. Its relationship with employees has improved. Its public reputation has improved. A successful public relations campaign can get people to do something that will help a company, stop them from doing something that might hurt it, or at least allow the company to proceed with a course of action without criticism. "An organization with good public relations has a favorable image or reputation, perhaps as a result of public relations activities." Says Richard Weiner, a noted and award-winning public relations counselor. In developing and implementing public relations plans, companies often use a simple five-step process: research or fact-finding, planning, action, communication, and evaluation. A classic example of public relations at work is McDonald’s. It has always been important to McDonald’s to be known as a company that values cleanliness. Indeed, founder Ray Kroc emphasized cleanliness along with quality, service, and value as being the four most important things in any McDonald’s operation. For that reason, Kroc instructed the first McDonald’s franchisees to pick up all litter within a two block radius of their stores, whether it was McDonald’s litter or not. The company also did many other things to help protect the environment. In 1990, it announced a program called McRecycle in which McDonald’s committed itself to buy $100 million in recycled materials for use in building and remodeling its restaurants. It is important to understand the role public relations has played in all the company’s decisions. McDonald’s has always been socially responsible and extremely concerned about its image. These two facts are part and parcel of its public relationships. To McDonald’s, public relationships activities go much deeper than simply sending out press releases and having corporate officers serve on various charitable boards. The company understands that real public relations means taking significant action first, then announcing them to the public. Without the first step, the second would be meaningless. Many companies do not understand this basic principle: If you want to make news, you must first do something newsworthy. Exercises proceed

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