问题 单项选择题

下列各项中,可以依照《会计法》和国家统一的会计制度制定本系统内实施国家统一的会计制度的具体办法,并报国务院财政部门备案的是( )。

A.中国人民银行

B.信息产业部

C.农业部

D.中国人民解放军总后勤部

答案

参考答案:D

解析: 我国统一的会计制度由国务院财政部门根据《会计法》制定并公布。中国人民解放军总后勤部可以依照《会计法》和国家统一的会计制度,制定军队实施国家统一的会计制度的具体办法,报国务院财政部门备案。故答案为D。

阅读理解

阅读理解。

     Since the nineteen nineties, education has been required for all South Africans from age seven to

fifteen. Last December, the government announced that seventy percent of students passed their final

examination to finish high school. In 2008 the passage rate was about sixty-three percent. There have

been increases each year since then.

     Professor Shireen Motala at the University of Johannesburg says access to basic education is no

longer the problem in South Africa. She says most children stay in school until they are about sixteen.

The problem now, she says, is that large numbers of them leave without completing high school.

      Students take an examination known as the matric in grade twelve, their final or "matriculation" year.

Professor Motala notes that less than half the children who started school in 2000 sat for the matric last

year. He said, "Only around forty-five percent survived, which means that a large number of children are

falling by the wayside. And the concern is that where do those learners actually go to."

     Educational researchers also point to another problem. They say South African schools do not

produce enough students with the skills for higher education in math and science.

     One of those researchers is Graeme Bloch. He says many schools are not well-equipped. "Because

of poverty and limited resources, many children do not see laboratories and ninety-two percent of the

schools do not have libraries."

     Also, education specialists say in many cases, teachers and school principals do not have the skills or

training to do their jobs. In other cases, they are simply not doing their duty to provide an education.

     Professor Motala says a number of teachers were poorly trained during the system of apartheid, or

racial separation in South Africa. Apartheid ended in 1994. Secondly, she says, teachers have been

confused by the many educational reform efforts in the last fifteen years. And, finally, she thinks language

differences in the classroom have not gotten as much attention as they should. Subjects such as math and

science are taught in English starting at about age ten. But South Africa has eleven official languages and

many more unofficial ones.

     South Africa's minister of basic education promises a number of improvements. Angie Motshega says

teacher development efforts will focus on subject and content knowledge, and making sure the correct

teachers are in the correct jobs.

1. Which of the following statements is WRONG?

A. There is a high dropout rate of students under 16 in South Africa.

B. More students with the skills for higher education in math and science are needed.

C. Racial separation in South Africa once affected the training of many teachers.

D. South Africa has eleven official languages and many more unofficial ones.

2. South African schools cannot provide education of good quality for their students.

    Which of the followings is NOT the reason?

A. Many schools are not well-equipped.

B. Some teachers are poorly trained and have no sense of responsibility.

C. There is no educational reform efforts to guide teachers.

D Language differences in the classroom have not gotten enough attention.

3. What's the writer's attitude towards the future of education in South African?

A. pessimistic   

B. optimistic   

C. indifferent   

D. worried

问答题 简答题