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问题 单项选择题

违法事实确凿且有法定依据，对公民处以( )以下罚款的行政处罚的，可以当场作出行政处罚决定。

A．100元

B．20元

C．200元

D．50元

答案

参考答案：D

解析： 《行政处罚法》第33条规定：“违法事实确凿并有法定依据，对公民处以五十元以下、对法人或者其他组织处以一千元以下罚款或者警告的行政处罚的，可以当场作出行政处罚决定。当事人应当依照本法第四十六条、第四十七条、第四十八条的规定履行行政处罚决定。”D项为正确答案。

单项选择题

注册会计师编写管理建议书的主要目的是( )。

A．帮助客户改善内部控制系统

B．有助于会计师事务所的未来聘约

C．有助于公众对客户内部控制的了解

D．有助于注册会计师了解客户的内部控制
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单项选择题

What We Do


我们做的事情


The Humour Foundation is a national charity established in 1997 to promote the health benefits of humour. Clown Doctors are the core project, and children are the focus. Clown Doctor programs are established in all major children’s hospitals around Australia and some general hospitals and hospices. Clowns have also visited east Timor and Afghanistan. LaughterWorks provides speakers and workshop presenters on humour and health to the health and welfare sector. International research has demonstrated the health benefits of humour.
Clown Doctors attend to the psycho-social needs of the hospitalised chilD．They parody the hospital routine to help children adapt to hospital. Clown Doctors distract children during painful or frightening procedures. They dispense doses of fun and laughter and help children forget for a moment that they are ill. Everyone benefits—patients, families and staff. Clown Doctors are highly skilled professionals that work in partnership with health professionals.
The Humour Foundation’s core project is , touching the lives of over 85,000 people every year. The focus is children’s hospitals, and Clown Doctors are now part of hospital life in all major children’s hospitals around AustraliA．
"I am writing to thank you with all my heart for the fun, cheer and brightness you brought to me when I was in hospital for open heart surgery...I am thirty-seven years of age but felt just as excited as the kids no doubt are to see you.It was a terrific morale booster!"
Children are our focus, but adult patients benefit too. Humour is built around each person’s interests and responses and participation is encourageD．Adults have just as much fun as the kids! Clown Doctors also play a role in palliative care. The aim is to provide ways of dealing with death, and paradoxically people frequently share their feelings. Clown Doctors take risks in balancing lightness with the profounD．Caring clowning can speak the language of the heart and bring a sense of profound connection and consolation.
Doses of humour can help relieve stress, improve health and well-being. Laughter that is based on caring and empathy also creates bonds between people, is nourishing, helps develop resilience and helps people cope with difficult situations. By developing strategies to bring more laughter into your life, you can improve your focus and effectiveness, enhance your communication and creative problem solving and strengthen your relationships and overall health.
Put more laughter in your life, for Aristotle once said, "Laughter is a bodily exercise precious to health. "
Smile often
Laugh every day
Laugh at yourself and at life
Lighten up-be playful and have fun
Tickle your funny bone and seek out opportunities to laugh
You don’t have to be funny, just have fun
Develop a humorous perspective and look for the funny side
Use humour as a tool, not a weapon
The Humour Foundation is a charity dedicated to promoting the health benefits of humour. International research has found psychological and physiological advantages from doses of humour. Humour is an effective coping strategy. It can relieve fear and stress and aid recovery.

The word [palliative] in the sentence "Clown Doctors also play a role in palliative care" is most probably in the meaning of______.

A．curing
B．healing
C．soothing
D．diagnosing
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