Question

As is known to all, the organization and management of wages and salaries are very complex.
Generally speaking, the Accounts Department is responsible for calculations of pay, while the Personnel Department(人事部) is interested in discussions with the employees about pay.
If a firm wants to adopt a new wage and salary structure, it is essential that the firm should decide on a method of job evaluation(估價) and ways of measuring the performance of its employees. In order to be successful, that new pay structure will need agreement between Trade Unions and employers.
In job evaluation, all the requirements of each job are defined in a detailed job description. Each of those requirements is given a value, usually in “points”, which are added together to give a total value for the job. For middle and higher management, a special method is used to evaluate managers on their knowledge of the job, their responsibility, and their ability to solve problems.
Because of the difficulty in measuring management work, however, job grades for managers are often decided without reference to an evaluation system based on points.
In attempting to design a pay system, the Personnel Department should compare the value of each job with those in the job market. It should also consider economic factors such as the cost of living and the labor supply.
It is necessary that payment for a job should vary with any differences in the way that the job is performed. Where it is simply to measure the work done, as in the work done with the hands, monetary encouragement schemes are often chosen; for indirect workers, where measurement is difficult, methods of additional payments are employed.

1. 1.
   If a firm wants to establish a new pay structure, it is necessary to get the agreement between________.
   1. A.
      the Trade Unions and the Personnel Department
   2. B.
      the Personnel Department and the Accounts Department
   3. C.
      the employees and the Trade Unions.
   4. D.
      the employers and the Trade Unions
2. 2.
   What does the words “monetary encouragement schemes” in the last paragraph imply?
   1. A.
      They are plans in which much payment is encouraged.
   2. B.
      They are encouraging money schedules
   3. C.
      They are pay systems
   4. D.
      They are pay systems to encourage workers in that the more work is done, the more money will be paid.
3. 3.
   Methods of additional payments are adopted for indirect workers because________.
   1. A.
      their work is not important
   2. B.
      they have low wages
   3. C.
      the measurement of their work is difficult
   4. D.
      the company does not have enough money
4. 4.
   Which of the following statements is TRUE according to the text?
   1. A.
      In every company only the Accounts Department takes charge of the management of wages and salaries.
   2. B.
      Management work and the job done by workers can use the same evaluation system.
   3. C.
      If a job is done differently, the payment for the job should be different too.
   4. D.
      An evaluation system based on points is usually used to evaluate management work.
5. 5.
   The main purpose of the passage is to________.
   1. A.
      explain the responsibilities of both the Accounts Department and the Personnel Department.
   2. B.
      explain not to evaluate the performance of a job by points
   3. C.
      tell readers how a company should adopt a new payment system
   4. D.
      convince(使確信) readers that management work is more difficult to evaluate than the work done by workers

Answer 1

DDCCC
1.由第三段最后一句：會計部負(fù)責(zé)薪酬的計算，人事部主要與雇員討論薪酬多少的問題，并不需要他們之間達(dá)成協(xié)議，所以ABC均不對。
2.由文章最后一段第二句Where it is simply to measure the work done, as in the work done with the hands, monetary encouragement schemes are often chosen可知，A項是字面意思無上下含義；B項形似但缺乏上下文理解；C項太籠統(tǒng)。
3.由文章最后一句for indirect workers, where measurement is difficult, methods of additional payments are employed.選項ABD在文中均找不到線索。
4.根據(jù)文章第四段首句In attempting to design a pay system, …those in the job market 和最后一段首句It is necessary that payment … the job is performed可知。
5.第三段首句為主題句；然后說明怎樣采用新的工資薪酬結(jié)構(gòu)及注意事項。ABD是文章的細(xì)節(jié)，太窄，不是目的。