For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.()

Text 3 Employees are often said to be a company's biggest resource.It is equally true that they are its biggest liability.Scarcely a week goes by without a company falling victim to employees-turned-cnemies-or-embarrassments.The most familiar type of enemy within is the fraudster.The Economist Intelligence Unit conducts a regular poll of senior executives on the subject of fraud committed by insiders.Two year ago the poll discovered that about 70%of companies had suffered from at least one instance of fraud,up from 61%in the previous survey.Fraud is often petty.But fraud can also be more harmful:think of former employees setting up rivals using stolen technology and purloined client lists.Even more dangerous is the vandal.Thieves at least have a rational motive.Vandals are driven by a desire for revenge that can know no limit.A company that specialises in corporate investigation gives a detailed account of the story of a British manufacturing company that was under restructuring.A member of the infonnation technology department discovered that his name was on the list of people whose services would no longer be required.He built a"backdoor"into the company's IT system from his home computer and set about causing damage.What can companies do to reduce the threat from these wolves in sheep's clothing?A lot depends on which particular sorts ofwolves you are dealing with.Yet three principles are always worth bearing in mind.The first is that firms need to focus on the people who have the greatest capacity to do harm-those who control the money and information.The more complicated companies become,the harder it is to identify where power really lies.But one thing is clear.The more dependent on information firms get,the more IT specialists can compromise the whole business.The least companies can do is to keep a careful watch on the IT department.The second is that the human touch is still invaluable.Companies can certainly strengthen their hand by installing software that can identify unusual behaviour or monitor e-mail,or by employing professionals to double-check the accounts.The best way to avoid these problems is to treat our employees with respect.The biggest problem with trying to do more with less is that you can end up tuming your biggest resources into your biggest liabilities.
The word"liability"（Para.1）suggests_____

A.employees may cause problems to the company
B.employees are the fortune of the company
C.some employees are embarrassed by the company
D.the company can rely entirely on employees

Beauty has always been regarded as something praise worthy. Almost everyone thinks attractive people are happier and healthier, have better marriages and have more respectable occupations. Personal consultants give them better advice for finding jobs. Even judges are softer on attractive defendants (被告). But in the executive circle, beauty can become a liability.
While attractiveness is a positive factor for a man on his way up the executive ladder, it is harmful to a woman.
Handsome male executives were thought as having more integrity than plainer men; effort and ability were thought to account for their success.
Attractive female executives were considered to have less integrity than unattractive ones; their success was attributed not to ability but to factors such as luck.
All unattractive women executives were thought to have more integrity and to be more capable than the attractive female executives. Interestingly, though, the rise of the unattractive overnight successes was attributed more to personal relationships and less to ability than that of attractive overnight successes.
Why are attractive women not thought to be able? An attractive woman is thought to be more feminine and an attractive man more masculine (有男子气概的) than the less attractive ones. Thus, an attractive woman has an advantage in traditionally female jobs, but an attractive woman in a traditionally masculine position appears to lack the "masculine" qualities required.
This is true even in politics. ′When the only clue is how he or she looks, people treat men and women differently,′ says Anne Bowman, who recently published a study on the effects of attractiveness on political candidates. She asked 125 undergraduate students to rank two groups of photographs, one of men and one of women, in order of attractiveness. The students were told the photographs were of candidates for political offices. They were asked to rank them again, in the order they would vote for them.
The results showed that attractive males utterly defeated unattractive men, but the women who had been ranked most attractive invariably received the fewest votes.
The underlined word "liability" (in Para.1) most probably means "___________".

A.disadvantage
B.advantage
C.misfortune
D.trouble

根据以下材料，回答题
Beauty has always been regarded assomething praise worthy. Almost everyone thinks attractive people are happierand healthier, have better marriages and have more respectable occupations.
Personal consultants give them better advicefor finding jobs. Even judges are softer on attractive defendants (被告). But in the executivecircle, beauty can become a liability.
While attractiveness is a positive factorfor a man on his way up the executive ladder, it is harmful to a woman.
Handsome male executives were thought as havingmore integrity than plainer men; effort and ability were thought to account fortheir success.
Attractive female executives were consideredto have less integrity than unattractive ones; their success was attributed notto ability but to factors such as luck.
All unattractive women executives werethought to have more integrity and to be more capable than the attractivefemale executives. Interestingly, though, the rise of the unattractiveovernight successes was attributed more to personal relationships and less toability than that of attractive overnight successes.
Why are attractive women not thought to beable An attractive woman is thought to be more feminine and an attractive manmore masculine (有男子气概的) than the less attractive ones. Thus, an attractive woman has anadvantage in traditionally female jobs, but an attractive woman in a traditionallymasculine position appears to lack the "masculine" qualitiesrequired.
This is true even in politics. When the only clue is how he or shelooks, people treat men and women differently,′ says Anne Bowman, who recently publisheda study on the effects of attractiveness on political candidates. She asked 125undergraduate students to rank two groups of photographs, one of men and one ofwomen, in order of attractiveness. The students were told the photographs wereof candidates for political offices. They were asked to rank them again, in theorder they would vote for them.
The results showed that attractive malesutterly defeated unattractive men, but the women who had been ranked mostattractive invariably received the fewest votes.


The underlined word"liability" (in Para.1) most probably means "____________"查看材料

A.disadvantage
B.advantage
C.misfortune
D.trouble