问题 不定项选择 案例分析题

2014年5月,财政部门在对某事业单位的检查中发现下列情况: (1)该单位两套账簿,一套账簿用于向外报送财务数据,另一套账簿用于内部核算。 (2)由于人手紧张,会计王某同时兼任该单位出纳。 (3)部分会计凭证与后附发票上的金额不一致,且发票未填写单位名称,涉及金额较大。 (4)该会计机构负责人张某是该单位负责人李某的妻子。 要求:根据上述资料,分析回答下列问题。

针对事项(1),下列说法正确的有()。

A.符合《中华人民共和国会计法》的规定

B.属于私设账簿的行为,违反了《中华人民共和国会计法》的规定

C.可对该单位处3000元以上5万元以下罚款

D.可对该单位处5000元以上5万元以下罚款

答案

参考答案:B, C

阅读理解

阅读理解。

     An “apple polisher” is one who gives gifts to win friendship or special treatment. It is not exactly

a bribe(贿赂), but is close to it.

     All sorts of people are apple polishers, including politicians and people in high offices-just abou

t everybody. Oliver Cromwell, the great English leader, offered many gifts to win the support of

George Fox and his party, but failed.

     There are other phrases meaning the same thing as “apple-polishing”-“soft-soaping” or

“buttering-up”. A gift is just one way to “soft-soap” somebody, or to “butter him up”. Another

that is just as effective is flattery, giving someone high praise-telling him how good he looks, or how

well he speaks, or how talented and wise he is.

     Endless are the ways of flattery. Who does not love to hear it? Only an unusual man can resist the

thrill of being told how wonderful he is. In truth, flattery is good medicine for most of us, who get so

little of it.

     We need it to be more sure of ourselves. It cannot hurt unless we get carried away by it. But if we

just lap it up for its food value and nourishment, as a cat laps up milk, then we can still remain true to

ourselves.

     Sometimes, however, flattery will get you nothing from one who has had too much of it. A good

example is the famous 12th century legend of King Canute of Denmark and England. The king got

tired of listening to endless sickening flattery of his courtiers(朝臣). They overpraised him to the skies,

as a man of limitless might.

     He decided to teach them a lesson. He took them to the seashore and sat down. Then he ordered

the waves to stop coming in. The tide was too busy to listen to him. The king was satisfied. This might

show his followers how weak his power was and how empty their flattery.

1. Which of the following activities has nothing to do with “apple-polishing”?

A. A boy tells his girlfriend how pretty she looks.

B. An employee tells her boss how good he is at management.

C. A knight is said to be of limitless power by his followers.

D. A teacher praises her students for their talent and wisdom.

2. What does the writer want to prove with Cromwell’s example?

A. Everybody can be an apple-polisher.

B. Cromwell was not a good apple-polisher.

C. George Fox and his party were not apple-polishers.

D. There are people who don’t like being apple-polished.

3. Which of the following statements about flattery is true according to the author?

A. Too much flattery can carry us away.

B. Flattery is too empty to do people any good.

C. Flattery can get you nothing but excessive(过度的) pride.

D. Flattery is one of the ways to apple-polish people.

4. King Canute of Denmark and England took his follows to the seashore because _______.

A. he was sick of his normal life

B. he disliked being overpraised any more

C. he wanted them to realize how wise he was

D. he wanted them to see how weak he was as a king

5. The author thinks that flattery can do good to those who _______.

A. are politicians or in high offices            

B. lack confidence

C. are really excellent                      

D. think highly of themselves

单项选择题