问题
判断题
A考生没有工作经历,但已于2009年初取得了注册会计师全国统一考试全科合格证书。从2009年6月起,在北京T会计师事务所从事审计工作,则其最早可于2010年底取得执业注册会计师证书。 ( )
答案
参考答案:错
解析: 取得全科合格证后,应当从事审计工作至少两年才可以申请注册成为执业注册会计师。A考生的实习时间不足两年,按规定,不能获得执业注册会计师资格证书。
A考生没有工作经历,但已于2009年初取得了注册会计师全国统一考试全科合格证书。从2009年6月起,在北京T会计师事务所从事审计工作,则其最早可于2010年底取得执业注册会计师证书。 ( )
参考答案:错
解析: 取得全科合格证后,应当从事审计工作至少两年才可以申请注册成为执业注册会计师。A考生的实习时间不足两年,按规定,不能获得执业注册会计师资格证书。
Mr. Strong is a London taxi driver. The following talk is given by him. “I have been a taxi driver 36 nearly ten years. It’s a nice job most of the time. You meet a lot of people. I always work at night, 37 there is too much traffic during the day. I go to work at 5:30 in the afternoon, and I usually 38 between 2:00 and 3:00 in the morning.” “Some 39 things happened late at night. 40 day I was taking a woman home from a party. She had her little dog with her. When we got to her house, she found that she had lost her 41 . So I waited in the car 42 she climbed in through the windows.” “I waited and waited. After half an hour of ringing the bell I decided to find out 43 was going on. I tied the dog to a tree and started to 44 in through the window. The next thing I knew was that the police came. They thought I was a thief.” “Luckily the woman came downstairs. She 45 have gone to sleep and forgotten me and the dog!”
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