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问题 选择题

中国的基尼系数（收入分配差异指标）已从改革开放初期的0．20激增至现在的0．48，大大超出0．4的警戒线。对此你认为应 [ ]

①加强对高收入者个人所得税的征收管理 ②坚持公平优先，平等分配 ③深化分配制度改革，注重公平 ④限制高收入，取缔非法收入，把收入差距控制在一定范围之内

A．②③

B．①④

C．①③

D．②④

答案

答案：C

完形填空

Long before, there was a large mountainside, where rested an eagle's nest with four large eagle eggs. One day   小题1:   earthquake rocked the mountain, causing one of the eggs to roll down the mountain to a chicken farm  小题2:   (locate) in the valley below. The chickens were kind enough to care for the eagle's egg, and an old hen volunteered to nurture (哺育) and raise the large egg.

One day, the egg hatched and a beautiful eagle was born. Sadly, 小题3: , the eagle was raised to be a chicken. Soon, the eagle believed he was nothing more   小题4: a chicken. The eagle loved his present family, but his spirit cried out   小题5:  more. While playing on the farm one day, the eagle happened to notice a group of mighty eagles soaring in the skies. "Oh," the eagle cried, "I wish I could soar like those birds."

The chickens roared with 小题6: (laugh), “You cannot soar with those birds. You are a chicken and chickens do not soar."

The eagle continued staring at his real family up above,  小题7: (dream) that he could be with them. Each time the eagle would let his dreams  小题8: (know), he was told it couldn't be done. That is  小题9:  the eagle learned to believe. The eagle, after time, stopped dreaming and continued to live like a chicken. Finally, after a long life as a chicken, the eagle passed away.

You become what you believe you are. So, if you ever dream of becoming an eagle, follow  小题10:   dreams... not the words of a chicken.
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甲公司是非上市公司，由X会计师事务所负责对甲公司2007年度财务报表进行审计，A注册会计师担任项目负责人。在考虑执业过程中有关职业道德规范的相关问题时，A注册会计师遇到以下事项，请代为做出正确的专业判断。

下列选项中，属于是自我评价威胁影响独立性，并且存在有效防范措施的是( )。

A．鉴证小组成员C是甲公司的董事

B．会计师事务所为甲公司代编2007年度财务报表后承接了2007年度财务报表审计业务

C．会计师事务所在2007年为甲公司提供了纳税鉴证业务后承接了2007年度财务报表审计业务

D．鉴证小组成员B的父亲是甲公司的董事
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