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Text 2 (1) Grade inflation--the gradual increase in average GPAs(grade-point averages) over the past few decades—is often considered a product of a consumer era in higher education, in which students are treated like customers to be pleased. But another, related force—a policy often buried deep in course catalogs called “grade forgiveness”—is helping raise GPAs. (2) Grade forgiveness allows students to retake a course in which they received a low grade, and the most recent grade or the highest grade is the only one that counts in calculating a student’s overall GPA. (3) The use of this little-known practice has accelerated in recent years, as colleges continue to do their utmost to keep students in school (and paying tuition) and improve their graduation rates. When this practice first started decades ago, it was usually limited to freshmen, to give them a second chance to take a class in their first year if they struggled in their transition to college-level courses. But now most colleges save for many selective campuses, allow all undergraduates, and even graduate students, to get their low grades forgiven. (4)College officials tend to emphasize that the goal of grade forgiveness is less about the grade itself and more about encouraging students to retake courses critical to their degree program and graduation without incurring a big penalty. “Untimely,” said Jack Miner, Ohio State University’s registrar,“we see students achieve more success because they retake a course and do better in subsequent contents or master the content that allows them to graduate on time.” (5)That said, there is a way in which grade forgiveness satisfies colleges’ own needs as well. For public institutions, state funds are sometimes tied partly to their success on metrics such as graduation rates and student retention—so better grades can, by boosting figures like those, mean more money. And anything that raises GPAs will likely make students—who, at the end of the day, are paying the bill—feel they’ve gotten a better value for their tuition dollars, which is another big concern for colleges. (6) Indeed, grade forgiveness is just another way that universities are responding to consumers’ expectations for higher education. Since students and parents expect a college degree to lead a job, it is in the best interest of a school to turn out graduates who are as qualified as possible—or at least appear to be. On this, students’ and colleges’ incentives seem to be aligned.
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【多选题】以下有关分析程序在风险评估程序中的具体运用正确的有( )。
A.
注册会计师可以将分析程序与询问、检查和观察程序结合运用,以获取对被审计单位及其环境的了解,识别和评估财务报表层次及具体认定层次的重大错报风险
B.
在运用分析程序时,注册会计师应重点关注关键的账户余额、趋势和财务比率关系等方面,对其形成一个合理的预期,并与被审计单位记录的金额、依据记录金额计算的比率或趋势相比较
C.
如果分析程序的结果显示的比率、比例或趋势与注册会计师对被审计单位及其环境的了解不一致,并且被审计单位管理层无法提出合理的解释,或者无法取得相关的支持性文件证据,注册会计师应当考虑其是否表明被审计单位的财务报表存在重大错报风险
D.
注册会计师无需在了解被审计单位及其环境的每一方面都实施分析程序
【单选题】著名的国产办公软件是( )。
A.
MSOffice
B.
WPS2000。
C.
Lotus2000
D.
Corel2000
【单选题】目前,最常用的办公软件是( )。
A.
MS Word
B.
WPS Office
C.
永中Office
D.
Corel
【单选题】新民主主义革命的基本问题和中心内容是( )
A.
没收封建地主阶级的土地归农民所有
B.
没收官僚资本
C.
保护民族工商业
D.
消灭资本主义
【多选题】线上运营给企业带来的好处有( )。
A.
最大限度的满足用户的虚拟消费需求
B.
简化购物程序,节省了购物时间
C.
提供更个性化服务和体验
D.
降低运营成本,提高营销效率
【单选题】以下哪种电气设备用于无功功率补偿?
A.
电抗器
B.
电容器
C.
电阻
【多选题】以下有关分析程序在风险评估程序中的具体运用正确的有( )。
A.
注册会计师可以将分析程序与询问、检查和观察程序结合运用,以获取对被审计单位及其环境的了解,识别和评估财务报表层次及具体认定层次的重大错报风险
B.
在运用分析程序时,注册会计师应重点关注关键的账户余额、趋势和财务比率关系等方面,对其形成一个合理的预期,并与被审计单位记录的金额、依据记录金额计算的比率或趋势相比较
C.
如果分析程序的结果显示的比率、比例或趋势与注册会计师对被审计单位及其环境的了解不一致,并且被审计单位管理层无法提出合理的解释,或者无法取得相关的支持性文件证据,注册会计师应当考虑其是否表明被审计单位的财务报表存在重大错报风险
D.
注册会计师无需在了解被审计单位及其环境的每—方面都实施分析程序
【单选题】Corel公司是( )最大的软件公司?
A.
美国
B.
英国
C.
加拿大
D.
德国
【判断题】边际成本曲线与平均成本曲线相交于平均成本曲线的最高点( )
A.
正确
B.
错误
【判断题】边际成本曲线与平均成本曲线相交于平均成本曲线的最低点。
A.
正确
B.
错误
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