As is known to all, the organization and management of wages and salaries are very complex

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

(答案→)D 解析：【小题1】由第三段最后一句：会计部负责薪酬的计算，人事部主要与雇员讨论薪酬多少的问题，并不需要他们之间达成协议，所以ABC均不对。【小题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项是字面意思无上下含义；B项形似但缺乏上下文理解；C项太笼统。【小题3】由文章最后一句for indirect workers, where measurement is difficult, methods of additional payments are employed.选项ABD在文中均找不到线索。【小题4】根据文章第四段首句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。【小题5】第三段首句为主题句；然后说明怎样采用新的工资薪酬结构及注意事项。ABD是文章的细节，太窄，不是目的。

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