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问题 单项选择题

注册税务师执业风险因为委托人方面的情况不同而变化。下列说法不正确的是（）。

A.委托人的委托代理意向与税收法律.法规和主管税务机关的要求偏离越大，执业风险就越高

B.委托企业法定代表人纳税意识越强，执业风险越低

C.执业注册税务师的专业素质越高，执业风险越低

D.财务人员的业务素质的高低，也会影响到执业风险的高低

答案

参考答案：C

解析：选项C，是由于税务师事务所及其注册税务师方面的原因对风险的影响，不符合本题题意。

填空题

下面是一个Java Applet程序，请将程序补充完整使它的功能为计算数组各元素的平均值。
import java.applet.Applet;
import java.awt.*；
public class Exam extends Applet
public void paint(Graphics g)
int a[]=1,3,5,7,9,10；
int total=0；
float ave；
for(int i=0；i＜A.length；i++)
total+=a[i]；
ave=total 【13】 ；
g.drawstring("ave="+ave,30,60);
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阅读理解

“Who needs a shopping mall if you have Taobao?” says Wang Lin,28,a writer in Beijing.

Taobao,China’s largest online shopping site,has become an important part of Wang Lin’s life.She spends lots of money on Taobao.

A growing number of Chinese Internet users like Wang have found the joys of online shopping .Most online shoppers are students or young workers .More women shop on line than men.Clothes and home-use products are the most popular on line.

It was reported that more than 250 billion yuan was spent on online shopping last year, 80% through Taobao.

Taobao means “looking for treasure”in Chinese.People can find almost everything they need on Taobao,from clothes to books ,from candies to DVD players .

You may question the security of online shopping ,Wang Lin said, “”It’s very safe and convenient .Unless you receive the products from the sellers and are satisfied with them,the shop owner will not get the money .You can also get your money back if you want to return the products.”

小题1:What are  the most popular on line?

A．Candles and DVD players

B．Clothes and books.

C．Clothing and home-use products.

D．Toys for children小题2:Taobao is ____________.

A．a shopping mall

B．an online shopper

C．an online shopping site

D．a clothes store小题3:What does the underlined word “security”mean?

A．质量       B安全       C 信誉     D. 数量

小题4:.Which is the best title of the passage?

A．Wang Lin’s life.

B．Online shopping in China.

C．Shopping on line is not safe.

D．Shopping on line is easy
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