下列关于注册税务师权利义务及执业规则的说法，错误的有（）。
A．注册税务师应当回避与其有利害关系的委托方业务
B．注册税务师对执业中知悉的委托人的所有信息负有保密义务
C．注册税务师在执业期间购入委托人的股票
D．委托人示意其作不实报告的，注册税务师应当拒绝
E．注册税务师有权向税务机关查询税收规范性文件
参考答案：B, C
解析：
解析：选项B：注册税务师对执业中知悉的委托人的商业秘密，负有保密义务。选项C：执业期间，注册税务师不得买卖委托人的股票、债券。
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| My wife and I had just finished the 150mile trip home from our daughter's college. It was the first time in our lives that we would __1__ for any length of time. We wondered how other people had __2__ it. Later in bed, I __3__ the time I started college. My father had driven me, too. My mother had to stay home to keep the __4__from getting into the crops. I, the fourth in a line of brothers, was the first to __5__ college. The truck was slow, and I was glad. I didn't want to get to the city __6__. I shook hands with my father in the truck and he didn't say a word. But I knew he was going to make a little __7__. He finally said, "I never went to college and __8__of your brothers did. I can't say don't do this or that, because everything is __9__and I don't know what is going to come up, but I think things will __10__. When you get a job, be sure to be honest and work hard. " I knew that soon I would be __11__in the big town and I would be __12__the life home. Then my father__13__the Bible (圣经) that he had read so often. I knew that he would miss it but I must__14__it. He just said, "This can help you __15__you will let it." When I finished school I took the Bible __16__to my father. But he said he wanted me to __17__it. Now, too late, I remember. It would have been so __18__ to give it to my daughter when she got out of the car. But I didn't. My father could give me only a Bible, but I don't really believe now that I gave her half as __19__as my father gave me. So the next morning I__20__up the book and sent it to her. I wrote a note. "This can help you." I said, "if you will let it." | ||||
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