根据《中华人民共和国会计法》的规定，从事会计工作的人员应当具备的资格证书是( )。

A．经济师资格证书

B．会计从业资格证书

C．高中以上毕业证书

D．注册会计师资格证书

SECTION B

Directions: For each blank in the following passage there are four words or phrases marked A, B, C and D. Fill in each blank with word or phrases that best fits the context.

Soon it would be the holidays. But before that, there were the end of year exams. All the students had been working  36  for some time. If they didn’t pass, they would have to  37  the exams in September. There were usually a few who failed, but Kate decided not to be one of them. She had worked hard all day, but just before the exams she was working so hard that her sister was   38 about her. She was staying up too late. The night before the first exam, Barbala  39  that she should have an early night and take a sleeping pill. She  40  to wake her up in the morning.

As she was falling asleep, Kate was worried that she might oversleep. Her mind kept jumping from subject to subject. At last, with the help of the  41  , she fell asleep. In no time at all, she was sitting in the examination hall, looking at the paper. She couldn’t answer any of the questions. Everyone round her was writing pages and pages. However hard she thought, she couldn’t find  42  to write about. She kept looking at her watch.  43 was running out. There was only one hour left. She started one question, wrote two sentences,  44  and tried another one. With only half an hour left, she wrote another two sentences. By this time she was so  45 that she started  46 . Her whole body shook. It shook so much that it woke her up. She was still  47 and it had all been a(n) terrible dream. A minute later, Barbala called her name.

36. A. lazily         B. hard                C. legally         D. smoothly

37. A. give up       B. pass           C. quit           D. retake

38. A. worried            B. satisfied       C. enjoyed       D. afraid

39. A. argued       B. insisted        C. claimed       D. thought

40. A. refused       B. opposed       C. promised        D. hoped

41. A. herself       B. her sister       C. tiredness        D. pill

42. A. anything       B. nothing        C. something       D. everything

43. A. Money       B. Food           C. Time         D. Water

44. A. looked up     B. gave up       C. put up         D. made up

45. A. happy        B. excited        C. surprised        D. upset

46. A. moving       B. laughing       C. crying         D. singing

47. A. in bed        B. in the hall       C. in school       D. in the classroom