问题 多项选择题

会计职业道德教育的内容包括职业道德的()。

A.观念教育

B.警示教育

C.继续教育

D.规范教育

答案

参考答案:A, B, D

解析:会计职业道德教育的内容包括以下几个方面:①职业道德观念教育。普及会计职业道德基础知识,是会计职业道德教育的基础,也是重要的一环。②职业道德规范教育。职业道德规范教育是指对会计人员开展以会计职业道德规范为内容的教育。会计职业道德规范的主要内容是爱岗敬业、诚实守信、廉洁自律、客观公正、坚持准则、提高技能、参与管理和强化服务等。这是会计职业道德教育的核心内容,涵盖的内容非常广泛,应贯穿会计职业道德教育的始终。③职业道德警示教育。职业道德警示教育是指通过开展对违法会计行为典型案例的讨论,给会计人员以启发和警示。

单项选择题
阅读理解

Man, a land animal. But he is also closely tied to the sea. Throughout history the sea has served the needs of man. The sea has provided man with food and a convenient way to travel to many parts of the world. Today, nearly two-thirds of the world’s population live within 80 kilometers of the sea coast.

In the modern technological world, the sea offers many resources to help mankind survive. Resources on land are beginning to be used up. The sea, however, still can be hoped to supply many of man’s needs.

The list of riches of the sea yet to be developed by man’s technology is big. Oil and gas explorations have been carried out for nearly 30 years. Valuable amounts of minerals exist on the ocean floor ready to be mined.

Fish farming promises to be a good way to produce large quantities of food. The culture of fish and shellfish (贝类动物) is an ancient skill practised in the past mainly by Oriental people, including people in China.

Besides oil and gas, the sea may offer new sources of energy. Experts believe that the warm temperature of the ocean can be used in a way similar to the steam in a steamship. Ocean currents and waves offer possible use as a source of energy.

Technology is enabling man to explore ever more deeply under the sea. The development of strong, new materials has made this possible.

The technology to harvest the sea continues to improve. Experts believe that by the year 2020 the problems that prevent us from exploiting(开发) fully the food, minerals, and energy sources of the sea will be largely solved.

小题1:The major things that the sea offers man are ______.

A.fish and oil

B.minerals and oil

C.warm temperature and ocean currents

D.the food, energy sources, and minerals小题2:We can conclude from this passage that ______.

A.the sea resources have largely been used up

B.the sea, in the broad sense, has not yet been developed

C.the problems that prevent us from using the food, minerals, and energy sources of the sea have already been solved.

D.by the year 2020, the technology will be good enough to exploit all the sea resources小题3:The underlined words “Oriental people” in the fourth paragraph probably mean ______.

   

A.the people in Asia

B.African people

C.European people

D.American people小题4:The best title for this passage is ______.

A.Sea Harvest

B.Sea Food

C.Technology for Exploiting the Sea

D.Man and the Sea