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问题 多项选择题

小张是某代理记账公司提供专业服务的会计人员，其在为客户的下列服务中，违背会计职业道德要求的做法有（）。

A.利用专业知识向委托单位提出偷税的建议

B.向委托单位提出改进内部控制的建议

C.为帮助委托单位负责人完成年度业绩，提出将固定资产折旧和银行借款利息挂账处理的建议

D.在委托单位举办会计知识培训，帮助树立依法理财观念

答案

参考答案：A, C

解析：向委托单位提出偷税的建议以及提出将固定资产折旧和银行借款利息挂账处理的建议均违背了会计职业道德要求，而B、D项是允许提供的专业服务。

单项选择题

All her life, my mother wanted busy children. It was very important that her house should remain at all times clean and tidy.
You could turn your back for a moment in my mother’s house, leave a half written letter on the dining table, a magazine open on the chair, and turn around to find that my mother had "put it back where it belonged," as she explained. My wife, on one of her first visits to my mother’s house, placed a packet of biscuits on an end table and went to the kitchen to fetch a drink. When she returned, she found the packet had been removed. Confused, she set down her drink and went back to the kitchen for more biscuits, only to return to find that her drink had disappeared. Up to then she had guessed that everyone in my family held onto their drinks so as not to make water rings on the end tables. Now she knows better.
These disappearances had a confusing effect on our family. We were all inclined to forgetfulness, and it was common for one of us, upon returning from the bathroom, to find the every sign of his work in progress had disappeared suddenly. "Do you remember what I was doing" was a question frequently asked, but rarely answered.
Now my sister has developed a secondhand love of clean windows, and my brother does the cleaning in his house, perhaps to avoid having to be the one to lift his feet. I try not to think about it too much, but I have at this later time started to dust the furniture once a week.

Which of the following is TRUE about my mother

A．She enjoyed removing others’ drinks.
B．She became more and more forgetful.
C．She preferred to do everything by herself.
D．She wanted to keep her house in good order.
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填空题

（）预算是班组经济核算、考核单位用工和限额领料的依据。
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