[单项选择]" Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary．Harmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries．
Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973．International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements．
Harmonization and standardization are sometimes used interchangeably．But there is still a difference between them．Standardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations． Besides，standardization does not accommodate national differences and，therefore，is more difficult to implement internationally．Whereas harmonization is
A. often refer to the same thing．
B. are rather different in that they originated from different sources．
C. always mean the same thing．
D. occasional ly refer to the same thing．

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[单项选择]" Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary．Harmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries．
Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973．International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements．
Harmonization and standardization are sometimes used interchangeably．But there is still a difference between them．Standardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations． Besides，standardization does not accommodate national differences and，therefore，is more difficult to implement internationally．Whereas harmonization is
A. International Accounting Standard．
B. International Accounting．
C. International Accounting Harmonization．
D. International Accounting Standard Committee．

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[填空题]Increasing Customer Loyalty
Customers are not revolutionaries. They are attracted to the certainty of knowing that
what they buy it will be good value for money or will perform a particular task effectively.
34. They are cautious but their loyalty, without once achieved, is the key to business success.
35. Brands can help to create customer loyalty by providing us a signpost to certainty and
36. safety. Ideally, when a customer sees a product, it leads to a range of positive thoughts
37. so that the product is bought. Unfortunately, only a small number of products have
38. reached to this level. While everyone in business is aware of the need to attract and
39. retain customers, that they often overlook the second, more important, half of the
40. equation. In the excitement of beating against the competition and securing orders,
41. managers often fail to ensure that the customer remains a customer. It has been
42. estimated that since th

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[单项选择]Passage 2

With increasing prosperity, West European youth is having a fling that is creating distinctive consumer and cultural patterns.
The result has been the increasing emergence in Europe of that phenomenon well known in America as the "youth market." This is a market in which enterprising businesses cater to the demands of teenagers and older youths in all their beatlemania and pop-art forms.
In the United States, the market is wide-ranging and well established, almost an industry, which with this country’s emphasis on "youthfulness," even extends beyond teenager groups.
As in the United States, youthful tastes in Europe extend over a similar range of products-records and record players, leather jackets and "wayout," extravagantly styled clothing, cosmetics and soft drinks. Generally it now is difficult to tell in which directi
A. occurrence of frequent changes in buying habits
B. purchase of luxuries
C. appreciation of the same individual entertainers
D. amount of parental allowances for clothing

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[填空题]Some domestic manufactures are busy increasing production, losing the chance to develop more (advance) ______ technology.

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[单项选择]Text 3

Names have gained increasing importance in the competitive world of higher education. As colleges strive for market share, they are looking for names that project the image they want or reflect the changes they hope to make. Trenton State College, for example, became the College of New Jersey nine years ago when it began raising admissions standards and appealing to students from throughout the state.
"All I hear in higher education is, ’Brand, brand, brand,’" said Tim Westerbeck, who specializes in branding and is managing director of Lipman Hearne, a marketing firm based in Chicago that works with universities and other nonprofit organizations. "There has been a sea change over the last 10 years. Marketing used to be almost a dirty word in higher education."
Not all efforts at name changes are successful, of course. In 1997, th
A. is perceived by the society.
B. hopes to expand its influence.
C. prefers to reform its teaching programs.
D. expects to enlarge its campus.

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[单项选择] Rapid changes in technology and increasing international competition have led employers to seek new strategies for producing goods and providing services. These changes require a high performance organization where all workers have more responsibility and decision-making functions. Such organizations need employees who are well trained and possess the skills and knowledge necessary for their new functions. In addition, as learning becomes an integral part of the work itself, workers will need to be better prepared to avail themselves of training and learning opportunities in the workplace. One challenge faced by educators and employers is how to prepare students for their changing roles in the workplace and how to ensure that the economy uses the full capacity and potential of our youth. At a point in our history when education beyond high school is increasingly viewed as necessary to meet the educational and skill requirements of many current and emerging careers, approximate
A. which seeks new strategies for producing goods and providing services
B. in which workers play more active roles
C. in which workers rather than the executives make the decisions
D. which increases its competitiveness by hiring only skilled workers

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[填空题]The revolutionary changes being made in increasing the rice harvest in the Far East are important enough to be included in the news and to be known by people.

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