周某自从大学毕业，参加工作后一直从事办公室文秘工作，恪守职责，兢兢业业，赢得公司领导与同事的一致好评。由于单位会计部门缺人手，公司领导要求周某担任财务部门的出纳一职，领导认为，周某虽然没有取得会计从业资格证书，但是出纳并不属于会计岗位，周某的工作能力强，可以较快适应新工作。周某从事出纳工作半年之后，参加了全省会计从业资格统一考试，并且取得了会计从业资格证书。后来周某因为钻研业务、工作努力、任劳任怨，并且具备不断提高会计专业技能的意识与愿望，积极地提出合理化的建议，数次被评选为公司的先进会计工作者。周某的丈夫在一家私有电子企业担任总经理，由于丈夫多次请求，周某把自己工作中接触到的公司新产品研发计划以及有关的会计资料复印件提供给了丈夫，给公司带来一定损失，但是还没有构成犯罪。公司认为她不适合再继续担任会计的工作。

根据《会计工作基础规范》的规定，下列属于会计工作岗位的是（）。

A.稽核岗位

B.总会计师岗位

C.工资核算岗位

D.单位内部审计岗位

An electronics company’s two divisions showed consistent performance over the last two years. In each year, the audiovisual department accounted for roughly 30 percent of the company’s sales and 70 percent of the company’s profits over the period, while the home appliance division accounted for the balance.
Which of the following statements regarding the last two years can be inferred from the statement above ？（）

A. The audiovisual market is growing faster than is the home appliance division.

B. The home appliance division has realized lower profits per dollar of sales than has the audiovisual division.

C. Total dollar sales for each division has remained roughly constant for the last five years.

D. The company has devoted more money to research and development efforts in the audiovisual division than in the home appliance division.

E. To maximize profitability, the company should focus its resources on the home appliance division.