Alma Corp. issues 1,000 shares of $10 par common stock at $14 per share. When the transaction is journalized, credits are made to 单项选择题
A
Common Stock, $14,000
B
Common Stock, $4,000, and Paid-In Capital in Excess of Stated Value, $10,000
C
Common Stock, $10,000, and Paid-In Capital in Excess of Par—Common Stock, $4,000
D
Common Stock, $10,000, and Retained Earnings, $4,000
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Question 30 Choose a, b, c or d as the best answer. The author’s main argument is that the 100:80:100 model __________.
The 100:80:100 model will most likely 25. ____ to more fields of work with productivity improvements. Businesses which continue with the traditional working week could have 26. ____ , and may be forced to agree to the model. They would need to do this to stay 27.____. The advantages of a reduced working week have been revealed by 28. ____ businesses. Future trials of the concept must include those 29. Answer Question 17[input] not surveyed in the first round.
The 100:80:100 model will most likely 25. ____ to more fields of work with productivity improvements. Businesses which continue with the traditional working week could have 26. ____ , and may be forced to agree to the model. They would need to do this to stay 27. ____. The advantages of a reduced working week have been revealed by 28. Answer Question 16[input] businesses. Future trials of the concept must include those 29. _________ not surveyed in the first round.
The 100:80:100 model will most likely 25. ____ to more fields of work with productivity improvements. Businesses which continue with the traditional working week could have 26. ____ , and may be forced to agree to the model. They would need to do this to stay 27. Answer Question 15[input]. The advantages of a reduced working week have been revealed by 28. _____ businesses. Future trials of the concept must include those 29. _____ not surveyed in the first round.
Section F: Read the text on the four-day working week and answer the following questions. 1. The concept of a four-day work week, where employees keep 100% of their salary and work 80% of their former hours while maintaining 100% productivity, has gained global attention. It is called the 100:80:100 model. Successful productivity in this model has been defined as an increase of approximately 20% in productivity per employee per hour worked. Various trials have been conducted to assess whether this model is practical and has significant benefits. The trials to date have been conducted on small and medium-sized organisations only. They indicate positive outcomes for both employers and employees across various industries. However, challenges, and the need for further trials will determine if the model should be adjusted to fit most, if not all business sectors. 2. These initiatives are most often led by management. They are aimed at addressing employee burnout, boosting productivity, and attracting and retaining the best possible employees. A number of companies which were using the model were surveyed, and no loss of productivity was found. In fact, 70% of the companies surveyed reported higher productivity levels than before the change. Additionally, improvements in recruitment and retention of employees were noted in 60% of the surveyed companies. The most welcome outcome was that 50% of the companies surveyed reported significant reductions in absenteeism, or the regular absence from work without a proper reason. 3. The additional day off provides employees with time for relaxation and recovery. Employees feel less stressed and experience reduced burnout. The four-day work week helps alleviate work-family conflicts and mitigate the Sunday-evening anxiety associated with the approaching start to the working week. Given the high levels of stress in workplaces, these findings have significant implications for employee wellbeing. Similar outcomes were experienced by employees with a permanent scheduled long weekend as well as those who had a break in the middle of their working week. 4. Despite the reported benefits, some organisations have faced challenges when implementing a four-day work week. A significant barrier is the reluctant feelings top managers can have when considering implementing the model. The main obstacle remains the fear that fewer hours worked would lead to lower productivity. To address these concerns, it is essential to gather evidence from trials, including large-scale international trials involving diverse industries. Additional evidence of the model’s success will calm the critics and lead to broader acceptance. 5. There are questions about whether this model is appropriate for application across all sectors of the economy. As yet, technology companies have most commonly adopted the model. There is some concern that their positive experiences may not directly translate to other sectors, for example manufacturing, which requires machines to keep running, a trade counter open to the public and around-the-clock deliveries. Manufacturing workers do not have the option of working from home, as there always needs to be a minimum number of staff on site. Public services also have different business profiles and demands. In these sectors reduced working hours may require overtime payments or additional staffing, which would not be acceptable to most employers. 6. Many firms which have implemented the model have achieved a significant gain in productivity per employee per hour worked. However, it is not clear if these gains in productivity are sustainable for the long term. They require employees to work more intensely, which may not be feasible for employees to maintain over the length of their careers. 7. It is likely that the four-day work week will gradually spread to workplaces and sectors with realistic productivity gains. Employers and sectors that do not offer reduced hours will eventually face difficulties attracting and retaining high-quality employees. They will be forced to reduce work hours so as to continue to run a competitive business. However, the pace of such changes will depend on economic growth, productivity trends, and labour market conditions. 8. The concept of a four-day work week has attracted attention and provided positive outcomes. International companies have displayed the potential benefits of reduced hours in terms of productivity, employee wellbeing and recruitment and retention of key employees. However, challenges remain, including the uncertainty of managers and considerations relating to certain sectors. Continued trials, involving diverse industries, missing from the original trials, will provide valuable insights for decision-makers considering the adoption of the 100:80:100 model. Questions 25 – 29 Complete this summary of the last two paragraphs of the text by filling in each blank with ONE WORD from the text. The 100:80:100 model will most likely 25. Answer Question 13[input] to more fields of work with productivity improvements. Businesses which continue with the traditional working week could have 26. _____ , and may be forced to agree to the model. They would need to do this to stay 27. _____ . The advantages of a reduced working week have been revealed by 28. _____businesses. Future trials of the concept must include those 29. ____ not surveyed in the first
Write ONE OR TWO WORDS from the text to complete the sentence. 24. ‘their’ in paragraph 5 refers to Answer Question 12[input].
Section F: Read the text on the four-day working week and answer the following questions. 1. The concept of a four-day work week, where employees keep 100% of their salary and work 80% of their former hours while maintaining 100% productivity, has gained global attention. It is called the 100:80:100 model. Successful productivity in this model has been defined as an increase of approximately 20% in productivity per employee per hour worked. Various trials have been conducted to assess whether this model is practical and has significant benefits. The trials to date have been conducted on small and medium-sized organisations only. They indicate positive outcomes for both employers and employees across various industries. However, challenges, and the need for further trials will determine if the model should be adjusted to fit most, if not all business sectors. 2. These initiatives are most often led by management. They are aimed at addressing employee burnout, boosting productivity, and attracting and retaining the best possible employees. A number of companies which were using the model were surveyed, and no loss of productivity was found. In fact, 70% of the companies surveyed reported higher productivity levels than before the change. Additionally, improvements in recruitment and retention of employees were noted in 60% of the surveyed companies. The most welcome outcome was that 50% of the companies surveyed reported significant reductions in absenteeism, or the regular absence from work without a proper reason. 3. The additional day off provides employees with time for relaxation and recovery. Employees feel less stressed and experience reduced burnout. The four-day work week helps alleviate work-family conflicts and mitigate the Sunday-evening anxiety associated with the approaching start to the working week. Given the high levels of stress in workplaces, these findings have significant implications for employee wellbeing. Similar outcomes were experienced by employees with a permanent scheduled long weekend as well as those who had a break in the middle of their working week. 4. Despite the reported benefits, some organisations have faced challenges when implementing a four-day work week. A significant barrier is the reluctant feelings top managers can have when considering implementing the model. The main obstacle remains the fear that fewer hours worked would lead to lower productivity. To address these concerns, it is essential to gather evidence from trials, including large-scale international trials involving diverse industries. Additional evidence of the model’s success will calm the critics and lead to broader acceptance. 5. There are questions about whether this model is appropriate for application across all sectors of the economy. As yet, technology companies have most commonly adopted the model. There is some concern that their positive experiences may not directly translate to other sectors, for example manufacturing, which requires machines to keep running, a trade counter open to the public and around-the-clock deliveries. Manufacturing workers do not have the option of working from home, as there always needs to be a minimum number of staff on site. Public services also have different business profiles and demands. In these sectors reduced working hours may require overtime payments or additional staffing, which would not be acceptable to most employers. 6. Many firms which have implemented the model have achieved a significant gain in productivity per employee per hour worked. However, it is not clear if these gains in productivity are sustainable for the long term. They require employees to work more intensely, which may not be feasible for employees to maintain over the length of their careers. 7. It is likely that the four-day work week will gradually spread to workplaces and sectors with realistic productivity gains. Employers and sectors that do not offer reduced hours will eventually face difficulties attracting and retaining high-quality employees. They will be forced to reduce work hours so as to continue to run a competitive business. However, the pace of such changes will depend on economic growth, productivity trends, and labour market conditions. 8. The concept of a four-day work week has attracted attention and provided positive outcomes. International companies have displayed the potential benefits of reduced hours in terms of productivity, employee wellbeing and recruitment and retention of key employees. However, challenges remain, including the uncertainty of managers and considerations relating to certain sectors. Continued trials, involving diverse industries, missing from the original trials, will provide valuable insights for decision-makers considering the adoption of the 100:80:100 model. Questions 23–24. What do the underlined words in the text refer to? Write ONE OR TWO WORDS from the text to compete the sentences. 23. ‘They’ in paragraph 1 refers to Answer Question 11[input].
Question textSection F: Read the text on the four-day working week and answer the following questions. 1. The concept of a four-day work week, where employees keep 100% of their salary and work 80% of their former hours while maintaining 100% productivity, has gained global attention. It is called the 100:80:100 model. Successful productivity in this model has been defined as an increase of approximately 20% in productivity per employee per hour worked. Various trials have been conducted to assess whether this model is practical and has significant benefits. The trials to date have been conducted on small and medium-sized organisations only. They indicate positive outcomes for both employers and employees across various industries. However, challenges, and the need for further trials will determine if the model should be adjusted to fit most, if not all business sectors. 2. These initiatives are most often led by management. They are aimed at addressing employee burnout, boosting productivity, and attracting and retaining the best possible employees. A number of companies which were using the model were surveyed, and no loss of productivity was found. In fact, 70% of the companies surveyed reported higher productivity levels than before the change. Additionally, improvements in recruitment and retention of employees were noted in 60% of the surveyed companies. The most welcome outcome was that 50% of the companies surveyed reported significant reductions in absenteeism, or the regular absence from work without a proper reason. 3. The additional day off provides employees with time for relaxation and recovery. Employees feel less stressed and experience reduced burnout. The four-day work week helps alleviate work-family conflicts and mitigate the Sunday-evening anxiety associated with the approaching start to the working week. Given the high levels of stress in workplaces, these findings have significant implications for employee wellbeing. Similar outcomes were experienced by employees with a permanent scheduled long weekend as well as those who had a break in the middle of their working week. 4. Despite the reported benefits, some organisations have faced challenges when implementing a four-day work week. A significant barrier is the reluctant feelings top managers can have when considering implementing the model. The main obstacle remains the fear that fewer hours worked would lead to lower productivity. To address these concerns, it is essential to gather evidence from trials, including large-scale international trials involving diverse industries. Additional evidence of the model’s success will calm the critics and lead to broader acceptance. 5. There are questions about whether this model is appropriate for application across all sectors of the economy. As yet, technology companies have most commonly adopted the model. There is some concern that their positive experiences may not directly translate to other sectors, for example manufacturing, which requires machines to keep running, a trade counter open to the public and around-the-clock deliveries. Manufacturing workers do not have the option of working from home, as there always needs to be a minimum number of staff on site. Public services also have different business profiles and demands. In these sectors reduced working hours may require overtime payments or additional staffing, which would not be acceptable to most employers. 6. Many firms which have implemented the model have achieved a significant gain in productivity per employee per hour worked. However, it is not clear if these gains in productivity are sustainable for the long term. They require employees to work more intensely, which may not be feasible for employees to maintain over the length of their careers. 7. It is likely that the four-day work week will gradually spread to workplaces and sectors with realistic productivity gains. Employers and sectors that do not offer reduced hours will eventually face difficulties attracting and retaining high-quality employees. They will be forced to reduce work hours so as to continue to run a competitive business. However, the pace of such changes will depend on economic growth, productivity trends, and labour market conditions. 8. The concept of a four-day work week has attracted attention and provided positive outcomes. International companies have displayed the potential benefits of reduced hours in terms of productivity, employee wellbeing and recruitment and retention of key employees. However, challenges remain, including the uncertainty of managers and considerations relating to certain sectors. Continued trials, involving diverse industries, missing from the original trials, will provide valuable insights for decision-makers considering the adoption of the 100:80:100 model. Questions 19–22. Which paragraphs contain the following supporting information? Match the information to the paragraph number.19. An explanation of when the extra day off could be takenAnswer 1 Question 10[select: , Paragraph 1, Paragraph 2, Paragraph 3, Paragraph 4, Paragraph 5, Paragraph 6, Paragraph 7, Paragraph 8]20. An explanation of why improved productivity may not be maintained over time.Answer 2 Question 10[select: , Paragraph 1, Paragraph 2, Paragraph 3, Paragraph 4, Paragraph 5, Paragraph 6, Paragraph 7, Paragraph 8]21. Data to support the success of the model. Answer 3 Question 10[select: , Paragraph 1, Paragraph 2, Paragraph 3, Paragraph 4, Paragraph 5, Paragraph 6, Paragraph 7, Paragraph 8] 22. Reasons that the model is unlikely to be suitable for an industry.Answer 4 Question 10[select: , Paragraph 1, Paragraph 2, Paragraph 3, Paragraph 4, Paragraph 5, Paragraph 6, Paragraph 7, Paragraph 8]
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