问题 单项选择题

审计过程中,审计机关对本级各部门或下级政府违反预算的行为或者其他违反国家规定的财政收支行为进行处理时,其中不符合法律规定的是:

A.审计机关可以直接扣缴上述部门应当上缴的款项

B.审计机关可以责令限期退还被侵占的国有资产

C.审计机关可以责令限期退还违法所得

D.审计机关可以责令限期缴纳应当上缴的款项

答案

参考答案:A

解析:[考点] 审计程序 《审计法》第45条规定:“对本级各部门(含直属单位)和下级政府违反预算的行为或者其他违反国家规定的财政收支行为,审计机关、人民政府或者有关主管部门在法定职权范围内,依照法律、行政法规的规定,区别情况采取下列处理措施:(一)责令限期缴纳上缴的款项; (二)责令限期退还被侵占的国有资产;(三)责令限期退还违法所得;(四)责令按照国家统一的会计制度的有关规定进行处理;(五)其他处理措施。”故A项错误,BCD三项正确。

阅读理解

Does style really sell? How can the appearance of a product be more important than what it does? The battle between form and function rose again when James Dyson, British inventor of the Dvson vacuum cleaner that has sold in millions around the world, resigned as chairman of London's Design Museum. It is widely believed that Mr. Dyson felt that the museum put too much stress on style at the expense of serious industrial design.

Mr. Dyson accused the museum of not keeping true to itself. He may be right, but these days, museums everywhere can no longer afford to be unique centers of scholarship and learning. Among competition for sponsorship, they must use exhibitions of populist culture, nice cafes and shops or, best of all, a new building by Frank Gehry to increase visitor numbers.

On the one hand, some producers can be too old-fashioned and too concerned with the importance of product engineering and the functionality of their goods. On the other hand, there are those who believe that how a product looks is more important. Design is indeed a broad term, involving both function and form. Typically, in any given product area, it changes from the former to the latter.  Clothing is a good example. But surely you would have to be a very shallow person to think something's appearance is more important than what it does.

Today nearly all goods at any given price point do much the same job. So almost the  only way producers can differentiate their products from those of their competitors is to create some sort of emotional connection with the consumer, which could be through the visual appeal of the product or its packaging, or the imagery(意象) created by advertising. And what of the Dyson vacuum cleaner? Mr. Dyson may believe that people buy these machines because of the graphs showing their superior suction, but most vacuum cleaners do a good job; the main reason people pay extra for a Dyson is that it is a vacuum cleaner with a fashionable  brand. With its inside workings exposed, it is a bit like a Richard Rogers building with all its pipes shown in bright colors on the outside instead of being hidden inside. Functional it may be, but it is a bit of a trick, too.

小题1:Mr. Dyson left the Design Museum because he thought the museum     .

A.didn't increase the number of visitors

B.couldn't provide scholarships for learners

C.wasn't loyal to its original purpose of learning

D.didn't have great appeal for serious industrial design小题2:What can we learn from Paragraph 4 ?

A.A product with convenient packaging sells well.

B.The majority of consumers prefer to buy branded goods.

C.Most similarly priced products are of a comparable standard.

D.Emotion contributes much to the development of advertising industry.小题3:The author believes that people buy the Dyson vacuum cleaner because      .

A.it has very good suction

B.it is fashionable

C.it sells well around the world

D.it is invented by James Dyson小题4:What is the author's attitude towards the form of a product?

A.Optimistic.

B.Doubtful.

C.Disapproving.

D.Objective.

单项选择题