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问题 判断题

会计职业道德与会计法律制度一样，都是以国家的强制力来保障实施的。

答案

参考答案：错

解析：解析：会计职业道德无权威机构保障实施。

填空题

Part 3


Questions 19-25


·Read thefollowingpassage andanswer questions 19-25.
·For questions 19-25, choose the correct answer A, B, C and D.
·Mark your answers on the Answer Sheet.
Training must have purpose, which is defined a firm analyses of it’s training needs. A review of manpower planing should include a training analysis, which looks carefully at the training at the point of view of the company, its various department and personnel. This may show the weaknesses existing in some departments and that, as a result, training is needed for their staff. Training needs are based on an analysis of the job description and job specification.
A job description should give details of the performance that is required for a specific job, and job specifications should give information about the behavior, knowledge and skills that are expected by an employee who works in it. When all of these have been collected, it is possible to begin the training. This specifies what the training department must teach for the successful performance of the job, and also the best methods to use in the training period.
There are many different training methods, and there are advantages and disadvantages to all of them. Successful training programs depend on an understanding of the difference between learning about skills and training in using them. It is frequently said that learning about skills take place "off the job" in the classroom; but in training in using these skills take place "on the job" by means of such activities as job rotation and planned experience.
It is always difficult to evaluate the cost and savings of a training program. The success of such program depends not only on the methods but also on the quality of the staff that do the training. A company can often check on saving in time and cost by examine the manual work performed by operators and technicians who have completed a training program. The evaluation of management and a supervisory training is much more complex than that. In order to test the result of management and supervisory training, many companies have looked at such things as the number of management and supervisory staff who leave their employment and the number who stay away from the work for the reason of health.

The main idea of the third paragraph is ______.

A．different training methods

B．how to train work staff successfully

C．how to chose the training method

D．the content of training
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单项选择题

预防输血溶血反应的主要措施是

A．输血用具严格灭菌

B．严格输血的核对制度

C．尽可能同型输血

D．采用成分输血

E．输血时应用糖皮质激素
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