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听力原文:F Amanda Sharpe,
M Oh hi, Mandy. I just wanted to ask how the training day went. I'm sorry I couldn't be therE.
F Hi, Jim. Yes, we missed you. Well, it was good overall. There was a rather familiar presentation of theory, and then some very informative' case studies to discuss. We also spent time reviewing important staffing issues, and there were some tips given on teamwork that we can definitely put into practicE.
M Sounds excellent.
F Yes, although the afternoon session seemed to go on and on. I found it hard to concentrate, but when I looked at the handout afterwards for the main points, it was very brief, and didn't say much. Anyway, there's another one next month. I've suggested the training manager consults with the HR supervisor in setting it up, to make sure it's all relevant. I hope you'll be able to make it.
M Yes, I'll be free for that onE.
&8226;Look at the notes below.
&8226;You will hear a man telephoning to ask about a recent training session.
Notes
Outcomes of training session
looking at (5) .......................... was useful
advice on (6) .......................... was valuable
the (7) .......................... was too short
next time: involve (8) .......................... in planning

A.F
B.
M
C.
F
D.
M
E.
&8226;Look
F.
&8226;You
G.
Notes
Outcomes
H..........................
I..........................
J..........................
K..........................

【参考答案】

CASE STUDIES
CASE STUDIES
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[案例4]某人举报甲上市公司(以下简称“甲公司”)存在以下事实:(1) 甲公司的主要发起人乙企业以经营性资产投入甲公司,并认购相应的发起人股份。在甲公司成立后,乙企业将已经作为出资应当交付给甲公司的部分机器设备折合2000万元作为自己的资产使用已3年有余,至今尚未交付给甲公司。(2) 甲公司所属子公司伪造进出口凭证,虚报进出口经营业绩,累计虚增经营额84640万元,占公司营业额的90%,虚增利润15600万元,占公司利润总额的85%,严重损害了股东和其他人的利益。该行为的直接责任人为A某和B某(A某为会计人员,B某为非会计人员;二者不属于国家工作人员)。为甲公司出具年度审计报告的丙会计师事务所的注册会计师C某和D某严重不负责任,未进行必要的审计程序,也未认真审核相关会计凭证的真伪,出具了无保留意见的审计报告,尽管属于过失,但造成了严重的后果。(3) 甲公司选任的两名独立董事不符合有关规范性文件规定的任职资格。甲公司董事会提名E某和G某作为独立董事候选人,而E某直接持有甲公司流通股股票10万股,G某为具有4年从事会计专业研究和实务工作经历的专家。上述独立董事提案由出席2001年度股东大会的股东和股东代表所持有表决权股份数 10800万股(占甲公司已发行股份总额18000万股的60%)的全数同意通过。要求:如果举报反映的情况属实,回答以下问题:(1) 根据上述要点(1)提示内容,根据《中华人民共和国公司法》的规定,乙企业的行为属于何种性质的违法行为?乙企业应当承担何种法律责任?(2) 根据上述要点(2)提示内容,根据《中华人民共和国刑法》和《中华人民共和国会计法》的规定,A某和B某应当承担何种法律责任?根据《中华人民共和国注册会计师法》的规定,丙会计师事务所应当承担何种法律责任?根据《中华人民共和国注册会计师法》和《中华人民共和国刑法》的规定,C某和 D某应当承担何种法律责任?(3) 根据上述要点(3)提示内容,E某和C某是否符合独立董事的任职资格?并分别说明理由。