2018年中国建设银行秋季招聘试题

143、近年来，中国建设银行积极担当大行责任，发扬大行精神，以金融力量支持国家“一带一路”建设。截至目前，中国建设银行已在沿线的新加坡、印尼、（  ）等设立分支机构。

A、俄罗斯

B、阿联酋

C、马来西亚

D、越南

144、近年来，中国建设银行加快战略转型，金融生态系统建设已取得标志性成果。其中，以（  ）为代表的三大网络渠道已经成为最主要的交易渠道、客户服务渠道、标准化和低风险产品的销售渠道。

A、微信银行

B、网上银行

C、电话银行

D、手机银行

145、中国建设银行长期以来积极担负社会责任，扎实推进金融精准扶贫工作。为此，专门制订了《中国建设银行“十三五”金融扶贫工作规划》，其中明确要求以（  ）等商业可持续模式推动精准扶贫。

A、信贷扶贫创新

B、电商扶贫先行

C、普惠金融延伸

D、移动金融覆盖

材料

Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.

The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.

Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.

Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

146、Which one of the following is not the role of internal control？

A、Preventing fraud.

B、Providing help for making decisions.

C、Improving the sense of responsibility of employees.

D、Protecting assets.

147、The results of managerial decisions must be reported back to managements so that （   ）can be evaluated?

A、The means of communication

B、The level of performance in all divisions of the company

C、The effectiveness of company policies

D、The financial reports

148、（   ）are not the means of communication included in the system of internal controls.

A、Financial forecasts

B、According rules

C、Manuals of accounting policies and procedures

D、Organization charts

149、An airline pilot having regular medical examinations is an example of（   ）.

A、internal accounting controls

B、internal financial controls

C、administrative controls

D、external controls

150、Which of the following is an example of internal accounting controls?（   ）.

A、person is required to keep the custody of asset as well as accounting records.

B、person is required to order merchandise and supplies and to receive them as well.

C、person is required to handle cash and another one to maintain accounting records.

D、traveling salesperson is required to present reports showing the number of calls made on customers.

材料

Economic performance is improving in most of the world's leading economies but is still short of a self-sustaining upswing, the Organization for Economic Cooperation and Development said on Wednesday.

In an update to its economic forecasts, the Paris-based international organisation representing advanced economies said that more private sector investment was needed for the expansion to endure, for wages to rise sustainability and for inequalities to be tackled.

Although all leading economies are now recording positive growth, Catherine Mann, the OECD's chief economist, urged governments to “curb your enthusiasm [ because] strong and sustained medium-term global growth is not yet secured”.

The OECD's economic outlook shows upgrades to the 2017 growth forecasts in China, Russia and Europe excluding the UK with the world outlook also appearing stronger in 2018、World growth should rise from a low of 3.1 per cent in 2016, to 3.5 per cent this year and 3.7 per cent in 2018, the OECD forecast, with the US, the Eurozone, Brazil and Russia contributing most to the improved global outlook.

China's predicted growth rate of 6.8 per cent in 2017 and 6.6 per cent in 2018 has been revised higher by 0.2 percentage points in both years and although India's growth rate has been revised down, reflecting adjustment to its new goods and services tax, it is likely to remain the fastest growing large economy in the world.

Only the UK, which remains embroiled in Brexit negotiations, has a deteriorating outlook. Responding to the OECD's forecast that the British economy will be the slowest growing in the Group of Seven in 2018 having been near the top of the league table in 2016, the British Treasury said it was not complacent.

151、According to OECD, (    ).

A、More efforts will be needed to ensure a sustained economic growth

B、Investment from the government contributes most to the world economy

C、The market is pessimistic on the world economy

D、The world economy is growing rapidly and steadily

152、Which country is not a great contributor to the improved economic outlook？

A、Russian

B、UK

C、Brazil

D、US

153、According to the passage,which one of the following statement is true？

A、The Russia’s 2017 economic growth forecast has been revised higher.

B、The leading economies have achieved sustainable long-term growth.

C、The OECD is not optimistic about China's economic growth.

D、India's economic growth forecast have been upgraded.