问题 单项选择题

以下关于构成打击报复会计人员罪的特点表述不正确的是( )。

A.打击报复会计人员的主体是单位的领导人

B.打击报复会计人员的主体是单位领导人有权报复会计人员的其他人

C.打击报复会计人员罪的犯罪对象是依法履行职责、抵制违反《会计法》规定行为的会计人员

D.打击报复会计人员罪在客观上表现为依法履行职责、抵制违反《会计法》规定行为的会计人员实行报复情节恶劣的行为

答案

参考答案:B

解析:「解析」本题考核违反会计法律法规应承担的法律责任。构成打击报复会计人员罪有以下三个特点:1、打击报复会计人员的主体是单位的领导人;2、打击报复会计人员罪的犯罪对象是依法履行职责、抵制违反《会计法》规定行为的会计人员;3、打击报复会计人员罪在客观上表现为对依法履行职责,抵制违反《会计法》规定行为的会计人员实行打击报复情节恶劣的行为。「09年教材中已经没有这项内容。」

阅读理解

It is well-known that the “prom”, a formal dance held at the end of high school or college, is an important date in every student’s life. What is less well-known is that the word “prom” comes from the verb “to promenade”, which means to walk around, beautifully dressed, in order to attract attention. The idea is that you should see and be seen by others.

The prom is not just an American tradition, though most people believe that it started in America. In Canada the event is called a “formal”. In Britain and Australia the old fashioned word “dance” is more and more frequently being referred to as a “prom”. Most countries have some form of celebration when students finish high school: after all, it means the end of life as a child, and the beginning of life as an adult.

The prom is expensive to organize and the tickets can cost students a lot of money. The tradition is that students themselves have to raise the money to pay for it. Selling the students newspapers is one way to raise money; so is taking a part-time job at the weekend.

Although the prom should be the experience of a lifetime, it also worries many students. There is the problem of what to wear, who to take as your partner, who will be voted “prom queen”, etc. And it is not only students who feel worried. What many parents find difficult is the realization that their children’s school days are almost over. However, for most people at the prom, once the music starts playing, everyone relaxes and stops worrying.

小题1:In which country is the prom called a “formal”?

A.America.

B.Canada.

C.Britain.

D.Australia.小题2:Why is the prom important in the students’ lives?

A.It’s the sign of becoming an adult.

B.It’s an old tradition in many countries.

C.There are many problems to work out.

D.The students can raise money by themselves.小题3:What is the passage mainly about?

A.The history of the prom.

B.The traditions of the prom.

C.The development of the prom.

D.The general information of the prom.

单项选择题