问题 单项选择题

下列有关保密原则的说法中,错误的是()。

A.禁止会计师事务所利用其获知的涉密信息为第三方谋取利益

B.注册会计师应当特别警惕无意向近亲属泄密的可能性,对其他人员无需考虑

C.注册会计师在终止与客户的关系后,仍然应当对其以前获知的涉密信息保密

D.在法律法规允许披露的情况下,会计师事务所经其客户授权后可以向第三方披露其所获知的涉密信息

答案

参考答案:B

解析:选项B错误。注册会计师应当特别警惕无意中向其近亲属或关系密切的人员泄密的可能性。

阅读理解

Before you go to another country it is a great help if you know the language and some of the customs of the country.

When people meet each other for the first time in Britain, they say, “How do you do? ”and shake hands. Usually they do not shake hands when they just meet or say goodbye. But they shake hands after they haven’t met for a long time or when they will be away from each other for a long time.

Last year a group of German students went to England for a holiday. Their teacher told them that the English people hardly shake hands. So when they met their English friends at the station, they kept their hands behind their backs. The English students had learned that the Germans shake hands as often as possible, so they put their hands in front and got ready to shake hands with them. It made both of them laugh.

小题1:It is ____ if you know the language and some of the customs of the country.

A.not useful

B.not helpful

C.very helpful

D.very bad小题2:English people usually shake hands when they ______.

A.meet every time

B.meet for the first time

C.say goodbye to each other

D.say hello to each other小题3:Usually English people don’t shake hands _______.

A.when they will be away for a long time

B.when they say “How do you do? ”

C.when they just meet or say goodbye

D.after they haven’t met for a long time小题4:Which of the statement(陈述)is right?

A.German people shake hands as often as possible.

B.English people like shaking hands very much.

C.German people hardly shake hands.

D.Neither English people nor Germans like shaking hands.小题5:This story is about _______.

A.shaking hands

B.customs

C.languages

D.languages and customs

选择题