同等学力申硕英语试题精选(3)

　　The payroll register constitutes the treasurer department's authority to pay the employees. Payment is usually made in the form of a check drawn on the company's regular bank account. Pre-numbered payroll checks should be used, and there should be independent verification of the agreement of the checks with the payroll register in detail and in total.

　　Payroll checks should be distributed directly to employees, on proper identification, by treasurer's department personnel. The checks should not be returned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll. Alternatively, payroll checks may be deposited directly in the employee's checking account.

　　Payment of employees in cash is the exception rather than the rule. This form of payment is more easily influenced by errors, irregularities, and robbery than payment by check. Following payment, check numbers are entered on the register, the preparation and payment of the payroll are programmed on a computer.

　　A termination notice should be issued by the personnel department on the completion of an individual's employment with the company. Copies of the termination authorization should be sent to the employee's supervisor and to payroll, and a copy should be filed in the employee's personnel record. The proper execution of this function is vital in preventing terminated employees from continuing on the payroll. The subsequent diversion of such payroll checks to an unauthorized individual has been responsible for many payroll cheat through the years.

　　Every company is expected to fulfill the legal requirements relevant to the filing of payroll tax returns and the payment of the resulting taxes. Ordinarily, the payroll department prepares the tax returns and a check is issued through the guarantor system in payment of the taxes. The responsibility for the filing of returns before due dates should be assigned to a payroll department supervisor. Furthermore, there should be independent verification within that department of the accuracy and completeness of the return. Effective control over tax returns is necessary to avoid penalties for late or incorrect filings.

　　1. According to the passage employees should be paid ___________.

　　A. monthly in cash

　　B. weekly by bank

　　C. regularly by check

　　D. properly in time

　　2. Payroll checks should be ___________.

　　A. identified by treasurer's department personnel

　　B. distributed to employees by the company's bank

　　C. sent to employees directly and responsibly by post

　　D. deposited regularly in the employee's account

　　3. Which of the following statements may NOT be the weakness of payment in cash?

　　A. It's easily affected by mistakes.

　　B. It may be distributed irregularly.

　　C. There is possibility of robbery.

　　D. It can be done conveniently.

　　4. When an employee stops working in the company, all of the following should be done EXCEPT _______.

　　A. a termination notice should be issued by the personnel department

　　B. a copy of the termination authorization should be given to the employee personally

　　C. a copy of the termination authorization should be sent to the employee's supervisor

　　D. a copy of the termination authorization should be delivered to the payroll register

　　5. If the over tax returns fails to effectively control, there will be penalties in the case of _______.

　　A. filling the payroll tax bill later than expected

　　B. filling the payroll tax bill in wrong form

　　C. both A and B

　　D. both tardy and wrong filing

　　6. Which of the following explanations is closest to the meaning of "treasurer" in this text?

　　A. Accountant

　　B. Cashier

　　C. Financial officer

　　D. Administrative director

　　【参考答案】

　　1.C 2.A 3.D 4.B 5.D 6.C