问题 单项选择题

下列选项为某注册税务师为纳税人代理建账的业务,其中正确的处理有( )。

A.按日进行现金和银行存款日记账的登记工作
B.将几笔同类经济业务的原始凭证汇总填制了一张会计凭证
C.纳税人提供本月上旬开具的费用发票,注册税务师未表示反对,制作了会计凭证
D.为帮助企业的仓库保管员明白出(入)库单的填制方法,亲手为其分别填制了出库单与入库单

答案

参考答案:B

解析:注册税务师不应当登记现金和银行存款日记账,而应由纳税单位的出纳人员登记,故A项处理不正确;注册税务师应当在审核原始凭证的基础上代制记账凭证,故C项处理不正确;注册税务师不得代客户制作原始凭证,故D项处理不正确。

单项选择题
单项选择题

The history of responses to the work of the artist Sandro Botticelli (1444 ~ 1510) suggests that widespread appreciation by critics is a relatively recent phenomenon. Writing in 1550, Vasari expressed an unease with Botticelli’s work, admitting that the artist fitted awkwardly into his evolutionary scheme of the history of art. Over the next two centuries, academic art historians defamed Botticelli in favor of his fellows Florentine, Michelangelo. Even when anti-academic art historians of the early nineteenth century rejected many of the standards of evaluation adopted by their predecessors, Botticelli’s work remained outside of accepted taste, pleasing neither amateur observers nor connoisseurs. (Many of his best paintings, however, remained hidden away in obscure churches and private homes. )

The primary reason for Botticelli’s unpopularity is not difficult to understand: most observers, up until the midnineteenth century, did not consider him to be noteworthy, because his work, for the most part, did not seem to these observers to exhibit the traditional characteristics of fifteenth-century Florentine art. For example, Botticelli rarely employed the technique of strict perspective and, unlike Michelangelo, never used chiaroscuro.

Another reason for Botticelli’s unpopularity may have been that his attitude toward the style of classical art was very different from that of his contemporaries. Although he was thoroughly exposed to classical art, he showed little interest in borrowing from the classical style. Indeed, it is paradoxical that a painter of large-scale classical subjects adopted a style that was only slightly similar to that of classical art.

In any case, when viewers began to examine more closely the relationship of Botticelli’s work to the tradition of fifteenth-century Florentine art, his ’reputation began to grow. Analyses and assessments of Botticelli made between 1850 and 1870 by the artists of the Pre Raphaelite movement, as well as by the writer Pater (although he, unfortunately, based his assessment on an incorrect analysis of Botticelli’s personality), inspired a new appreciation of Botticelli throughout the English-speaking world. Yet Botticelli’s work, especially the Sistine frescoes, did not generate worldwide attention until it was finally subjected to a comprehensive and scrupulous analysis by Home in 1908. Home rightly demonstrated that the frescoes shared important features with paintings by other fifteenth-century Florentines features such as skillful representation of anatomical proportions, and of the human figure in motion. However, Home argued that Botticelli did not treat these qualities as ends in themselves--rather, that he emphasized clear depletion of a story, a unique achievement and one that made the traditional Florentine qualities less central. Because of Home’s emphasis crucial to any study of art, the twentieth century has come to appreciate Bottieelli’s achievements.

Which of the following would be the best title for the text()

A. The Role of Standard Art Analyses and Appraisals

B. Sandro Botticelli: From Rejection to Appreciation

C. Causes for Botticelli’s Rejection in Earlier Times

D. Botticelli and Florentine: A Comparative Study