问题 单项选择题

根据《会计法》的规定,( )为各单位会计工作的监督检查部门,对各单位会计工作实施监督权,对违法会计行为实施行政处罚。

A.县级以上人民政府税务部门

B.县级以上人民政府审计部门

C.县级以上人民政府工商部门

D.县级以上人民政府财政部门

答案

参考答案:D

解析: (1) 内部会计监督的主体是各单位的会计机构、会计人员;(2)财政部门是《会计法》的执法主体,是会计工作国家监督的实施主体。

阅读理解

There was a sweet smell of incense (香) in the air as the well­muscled man moved his legs into a position well behind his head.It was something that the human body really should not be able to do.But what else would you expect at the First World Yoga Championships?

On September 25,the world’s leading yoga experts arrived in the US to find out who was the best.But the real prize was to turn yoga into a proper Olympic event.

“Yoga is a combination of bodybuilding,Miss World,Mr Universe and gymnastics,” said championship organizer Bikram Choudhury.“There are some 70 people from more than 20 countries competing in this event.Why not have yoga at the Olympics?”

The public cannot decide whether or not Choudhury’s dream will come true.But he is right about one thing:yoga has become popular with young and old people all over the world.In the US alone,15 million people practise yoga.Everyone is at it,including Madonna and Ricky Martin.

Yoga started in India more than 5,000 years ago.The name means “to join together”.That is to bring the body and mind together into one pleasing experience.The whole system of yoga is built on three things:exercise,breathing and meditation (沉思).

The yoga that we know today is mostly physical yoga.It’s seen as a type of exercise,but is different from sports like football or running.When we do yoga,we move our body into positions that stretch the muscles and joints,making them stronger.

One of the best things about yoga is the fact that everyone can do it.To women,it means a flat stomach,more shapely legs and a graceful body.To men,it is a way of becoming stronger and more athletic.

There are also specially­designed yoga classes for pregnant women or children suffering from mental disabilities,such as autism (孤独症).As for teenagers,meditation and simple breathing exercises can help them learn to calm down,relax and concentrate better.But teenagers under  16  are  not supposed to do the body exercises as it could have a bad effect on their natural growth.

小题1:What does the first paragraph mainly tell us?

A.Something sportsmen should not do in practising yoga.

B.Basic skills that are required in performing yoga.

C.The performance of the sportsmen at the First World Yoga Championships.

D.The unique setting where yoga is performed.小题2:What is Choudhury’s dream in the passage?

A.Turning yoga into a proper Olympic event.

B.Making all Americans practise yoga.

C  Winning the First World Yoga Championships.

D.Getting the public support for promoting yoga.

小题3:Why does the author mention Madonna and Ricky Martin in the fourth paragraph?

A.To compare the differences between the young and the old.

B.To describe the extensive popularity of yoga in the US.

C.To emphasize the importance of practising yoga.

D.To explain the strong influence of public figures in the US.小题4:Which statement is NOT true about yoga?

A.It is a type of exercise which benefits the body and mind.

B.It makes muscles and joints stronger by stretching.

C.It contains exercise,breathing and meditation.

D.It is similar to the sports like football or running.小题5:According to the passage,who does not need to pay special attention in practising yoga?

A.Women to be mothers.  

B.Teenagers under 16.

C.Adult men.  

D.Children with autism.

选择题