下列各项，对代理记账表述错误的是( )。
A．代理记账机构的主管代理记账业务的负责人应当具有会计师以上专业技术资格
B．代理记账机构如果只剩下2名持有会计从业资格证数的专职从业人员，应当马上吊销其代理记账许可证书
C．代理记账机构及其从业人员对在执行业务中知悉的商业秘密应当保密
D．代理记账机构应至少有3名持有会计证的专职从业人员
参考答案：B
解析： 代理记账机构如果只剩下2名持有会计从业资格证数的专职从业人员，应当限期整改，经整改仍然达不到资格条件的，原审批机关可以撤回该机构的代理记账许可证书。
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| Teenagers live very busy lives now and often forget to think about their diets and exercise. In fact, healthy 1 along with regular exercise is the only way to keep fit. During your teenage years, giving your body the energy that it needs is 2 . Teenage 3 need about 2,200 calories (千卡热量) a day while boys need a bit 4 -doctors suggest 2,800 for teenage boys. 50% of your calories should come 5 rice, bread, vegetables and fruit. You 6 need to drink a lot of water, 6 to 8 glasses a day. Drinking enough water will improve your skin and give you healthy hair. Exercise is something that can help you. 7 , it can make you look good, feel good and be healthy. Experts (专家) suggest that teenagers should spend at least 30 minutes exercising, five times a week. When you exercise, your body produces something that makes you feel 8 . It can even help you 9 better at night and let you pay more attention 10 you study! | ||||
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