知识经济的到来，对劳动者的素质提出了更高的要求。将逐步取代传统的体力劳动者的是 [ &

the 21st century is the time for the development of economic knowledge and a big step forward for technology innovations and economic management. This big environment will push accounting into a corresponding development. As the saying goes, "as the economic development of a society increases, accounting will also become more important." however, it also means that accounting will also face more and more risk. The following article will introduce, analyze and dicuss the different phases of risk: moral hazard, operations risk, technological risk, personel risk, management risk, and how to enhance the management of accounting risk, intensify risk control and preservation. accounting risk can not be completely eliminated, but can be controlled through series of conducting conferences about accounting risk and interalated theory research, and to perfect accounting regulations and standards, establish internal control regulations and similar conduct to furthur prevent and neutralize, thus bringing the risk to a controllable degree.
keywords: accounting risk moral hazard management risk personel risk, precaution risk

D


常识记忆题

每一个新的东西出来,对于后起之秀来说,都是一个机遇.知识经济到来了,并逐渐成为了一个越来越重要的因素,有效的知识参与并取得了部分权益的分配权,这有利于新一代的崛起
知识经济带来的机遇主要表现在以下四个方面：一是加速工业化
的可能.在跨国经营的条件下,发达国家的跨国公司必定会带着信息——
知识经济的产品打入发展中国家,开辟新的市场.这样,就为发展中
国家的工业化注入了一种崭新的机会：一方面,为工业化增添了新的
内涵,如发展信息产业,这在过去传统工业化中是没有的；一方面,
也为传统产业提供了“嫁接”技术,如机电一体化,电脑控制,网络
管理等等.这样,必然会大大提高工业化的效率,加速工业化的进程.
二是科研成果的部分分享.发达国家对于他们的尖端、核心科研成果,
当然会采取高度保密的措施.但是,在网络国际化的条件下,一些次
核心的成果,全球分享的机会大大增加了.后发性工业化国家,完全
可能在许多领域不必从无到有地搞大量基础研究,可以通过网上搜索、
购买、合作开发等途径获得新的技术,从而显著缩短科研开发的进程,
节约大量研究开发费用.集成电路的扩散即是一例.三是高科技产业
本地化的扩散.发达国家为了降低成本,往往把高科技产业的某些部
分直接到发展中国家去投资办厂,而且随着知识经济的发展,知识生
产国将把规模生产的环节基本转移到发展中国家.这虽然有加剧国际
剥削的一面,但不发达国家通过以劳力、市场换技术,也可以少走弯
路.四是跳跃发展.由于信息、知识革命来得如此迅猛,少数文化基
础较好的国家或发展中大国中基础好的地区,很有可能跳越传统工业
化的某些阶段,直接进入信息经济或知识经济阶段.

A

答好本题需要对本节教材知识进行思维加工，提炼教材观点。世界经济发展的主要趋势可从多方面来观察。全球化和区域化是从各国各地区之间的联系上观察的；知识经济是依据世界经济的内涵而言的；可持续发展是强调经济发展的方式。它们从不同角度反映了世界经济发展的趋势。

知识经济是一种以现代科技知识为基础、以信息产业为核心的经济类型.
主要特征是：
（1）：知识经济是促进人与自然协调、持续发展的经济,其指导思想是科学、合理、综合、高效地利用现有资源,同时开发尚未利用的资源来取代已经耗尽的稀缺自然资源；
（2）：知识经济是以无形资产投入为主的经济,知识、智力、无形资产的投入起决定作用；
（3）：知识经济是世界经济一体化条件下的经济,世界大市场是知识经济持续增长的主要因素之一；
（4）：知识经济是以知识决策为导向的经济,科学决策的宏观调控作用在知识经济中有日渐增强的趋势.

D

注意选项的全面。

with the developoment of technology and science and the coming of Knowledge Economy

知识：ABC
知识经济是一种以现代科技知识为基础、以信息产业为核心的经济类型. 高新技术产业成为支柱产业.其实用的是排除法,不同学者有不同定义的.
80：AB 还有一个是勃列日涅夫的积极进攻战略.

D

A

主要考查学生对知识经济基本概念的掌握。知识经济是经济全球化的产物

以前是“资本”的资,现在是“知识”的知,本则是根本之意,就是知识取代了资本的地位,成为“本”了.很多人都说现在进入了知本时代.

比较题干中的四个选项可得，与经济全球化无关的是人口爆炸．
故选：A．

The arriving of knowledge economy,promoted the in-depth development of international division of labor,and the increasing frequency of economic contact from country to country,managed world economy tending to unification.The Integration of Global Economy is an inevitable result of world-economic.Toward international are the sagacious strategic choice for all the country around the world and region.the deepened reform and opening-up,China has becomed the locomotive of economic development in whole East Asia,growing into an important role on international.Worth pointing out is,the world market is not just the universe of large enterprises,many countries' medium-sized and small enterprises of business center were launched internationalized management in succession and continuously in further development,and eventually obtained worldwide respected success.On toward the development of internationalization,Jiujiang has also formulated the pattern of open-door to the outside world with omnibearing,multilayered,wide-ranging,private enterprise should much more seize this opportunity,fully take the advantage of Jiujiang with the outstanding place to explore the overseas markets,continuously strengthen enterprises.
[key word] Jiujiang,private enterprise,modal analysis

The existence of a large number of small and medium-sized enterprises is the universal law of economic development, especially with the further refinement of the professional division of labor, and the arrival of knowledge economy and information age, the small and medium-sized enterprise "small but dedicated", "small", "small and special" advantage to be more effective, which also further enhance the importance for national the economy, is the most dynamic economic groups. The small and medium-sized enterprise to make contribution to the national economy in the rapid development and at the same time, there are lack of qualified personnel, backward technology and equipment, lack of financial support and other issues. With the increasingly fierce market competition environment, its anti risk ability is weaker, and the electronic commerce is able to exert the advantages of SMEs, to eliminate the problem of asymmetric information, therefore a more and more important role in the small and medium-sized enterprise business trade will play. Facing the current economy, small and medium-sized enterprises should actively respond to the opportunities and challenges of the information age, seize the development opportunity, actively make use of the advantage of the electronic commerce development of enterprises, the development of e-commerce and traditional commerce. Don't be anxious for success in the development process, development should have planning steps to become a modern enterprise. This paper will be the difference between e-commerce and traditional commerce as a starting point, analyzes the advantages and disadvantages of electronic commerce. Characteristics of the development of small and medium-sized enterprises, and gradually in-depth discussion of the relationship between our country small and medium-sized enterprise and electronic commerce, and on this basis to explore how SMEs e-business applications, in order to improve the speed of development of small and medium sized enterprises. This paper will be the difference between e-commerce and traditional commerce as a starting point, analyzes the advantages and disadvantages of electronic commerce. Characteristics of the development of small and medium-sized enterprises, and gradually in-depth discussion of the relationship between our country small and medium-sized enterprise and electronic commerce, and on this basis to explore how SMEs e-business applications, in order to improve the speed of development of small and medium sized enterprises

C


本题考查知识经济的有关内容。知识经济是20世纪90年代中期以来，首先在美国出现的，而第三次科技革命，在20世纪四、五十年代已经开始了。

1.我们要尽一切力量使我国经济走上知识经济.（成分残缺：缺少宾语“的道路”,对于此类问题,使用“提主干”的方法,最为快捷明了.）
改为：我们要尽一切力量使我国经济走上知识经济的道路.
2.他马上召集大家开会,安排了会议的内容、时间,以及应该注意的问题.（搭配不当：时间、内容 不能和“问题”同时与动词“安排”搭配）
改为：他马上召集大家开会,安排了会议的内容、时间,以及提出应该注意的问题.
3.我们冷得发抖,只好用相互的身子暖和着对方.（语序不当：“相互”应该放在动词“暖和”前面）
改为：我们冷得发抖,只好用身子相互暖和着对方.
4.这是一种非常奇缺的药品.（重复啰嗦：“非常”和“奇”意思一样,表示程度深,去掉其中一个.）
改为：这是一种奇缺的药品.
5.李辉提出马上就讨论,王平主张经过学习再讨论,这个意见得到了大家的支持.（表意不明：到底是哪个意见得到了大家的支持?应该加些词语,把句子意思确定下来.）
改为：李辉提出马上就讨论,王平主张经过学习再讨论,王平的意见得到了大家的支持.
6.一个科学家以自己的杰出贡献而获诺贝尔奖,这是非常荣誉的事.（用词不当：“荣誉”是名词,不能修饰名词,改为“荣耀”.）
改为：一个科学家以自己的杰出贡献而获诺贝尔奖,这是非常荣耀的事.
7.这家商店服务质量之差是有口皆碑的.（用词不当：“有口皆碑”是用来形容名声好,此处是想表明口碑差,应改为“众所周知”等中性词.）
改为：这家商店服务质量之差是众所周知的.
希望对你有帮助,加油!

with the arrival of knowledge economy

B错
这句话的主语：“生物入侵是物种”表达错误

用知识创造财富,就是知识创造经济,就是知识经济,
人类社会应加强教育建设,提高知识含量,来创造更多的经济,
其实就是“知识就是财富的意思.”

A

本题考查对知识经济的全面掌握和理解。知识经济推动了可持续发展观念的形成和发展，④应排除。

/

解题思路：随着知识经济和信息时代来临，当今世界经济发展重要特征是经济全球化．

随着知识经济和信息时代的来临，经济全球化是当今世界经济发展重要特征．
故答案为：经济全球化．

点评：
本题考点： 地理常识．

考点点评： 该题考查当今世界经济发展的重要特征．

The new economic conditions,information technology,just economically highly developed,to the traditional accounting theory and practice has had a huge impact on accounting personnel of office put forw...

B

Along with the information technology, globalization and the progress of the knowledge economy, the service industry in the economic development and people life function more and more important. Because people to the service's attention, it has become the enterprise for market competitive edge tool. Therefore, in the market competition is fierce day by day, the improvement of service quality and improve service, the service as a product to show to our customer, improve market competitiveness catering enterprises are very important. And every service personnel is our production, technology and marketing director, in this paper, the food industry now service of the quality problem and reform measures briefly in this paper.
这才是准确的,我自己翻译的,不信你可以用在线翻译工具破译一下与你的投不投.

B

本题考查的是知识经济。上述品牌与这一新经济形式关系最为密切的是美国微软，因为知识经济与电子计算机的应用息息相关，故选B。

C

A

the globalization of information economy,knowledge economy,especially the rapid development and the widespread use of IT has pose a threaten to the traditional stock management theroy and methodology.The traditional stock management methodolog
传统的存货管理方法越来越不适应经济发展的要求.
因此,有必要对存货管理方法进行改进与优化.
Therefore.it is necessary to improve and optimize the stock management method
本文以满足企业发展为出发点,采用基于供应链的企业存货管理分析企业存货成本控制问题.
The essay analyse the cost of the enterprise stock based on supply chain on the basis of enterprise development.
全文在分析当今企业存货管理的现状下,简要概述存货管理的相关概念及其重要性；分析传统存货管理方法及其不足.
The essay analyses the current condition of enterpreise stock management,briefly summarizes the stock management related conceptions and points out the weakness of tranditional management methodology
在此前提下,提出基于供应链的企业存货管理,明确其优势,分析其常用方法及要点,并举例证明基于供应链的企业存货管理在当今激烈的竞争中所取得的成功.
Carry out the enter~ S~M based on supply chain,confirm its strengths and weakness,analye the general use and points.Distribute examples of sucessful applyment of the supply chain based ESM in the fiercy competiton.
本文有一定的独到见突破传统存货管理的方法及思想,引入供应链管理的观点.对企业存货管理进行了全局的考虑,能更有效地降低企业存货成本.
The essay has an original understanding: it break through the methodology and idea of TSM,brought into the conception of supply chain management.A general situation of ESM has been taken into consideration ,which can effictively the cost of ES

in the generation which is knowledge developing very fast, every company would like to have many talented people to join them and help them developing the business, the compete about the ability people become the core of the competition between the companies.

the mid and small companies are the most active and have the most potential power in our country, the economy developing and the balance in the society can not be fair without the development of the mid and small companies.

在知识经济中,至关重要的因素是知识和技术创新.

竞业禁止?
Based on the identification and discussion of **,the paper expounded the importance of protecting commercial secrets in the era of knowledge-based economy.As an important part of intellectual property rights and an important intangible assets of enterprise,commercial secrets is an important means for enterprise to form and maintain its competitive predominance,and greatly influences the survival and development of enterprises in the market competition.So the masters and users of commercial secrets of enterprise often become the targets of competitors.More and more enterprises recognize that the competition,especially of senior managers and technical talents usually determines an enterprise's fate.

With the knowledge economy coming and international competetion increasingly fierce,
the huamn resource management plays more and more role in the business management.
Entering twenty first century, the globalization trend of world economy is strengthened, the
development of science and technology changes rapidly, and the essence of comprehensive
national strength competetion of all countries is evolving into the copetetion of human
resources. It is a task of top priority livening state owned company and raising comprehensive national strength of China that further to do well our state owend enterprises management of human resources and improve its human resources management systems in the new century.


Keyword: state-owened enterprise , human resources management, present situation, Incentive, performance evaluation

答案D
常识记忆题

A

D

答案A
主要考查学生对知识经济基本概念的掌握.知识经济是经济全球化的产物

With the "knowledge economy" era, the theory and practice of calculation and management of enterprise cost is greatly challenged. Great changes have taken place in the structure of product cost, so the traditional cost calculation method cannot reflect the consumption of products, can not provide the correct accounting information for decision and control in enterprises. Activity-based costing is a calculation method of activity-based cost, it resolves the defect of traditional cost method fundamentally, at the same time to the enterprise cost management provides a good foundation, is of great theoretical and practical significance in our research and promotion of activity-based costing.