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甲公司因技术改造,资金周转困难,需要向银行贷款3000万元。公司总经理找来财务主管李某,说:“现在公司资金紧张,急需向银行贷款,提供给银行的会计报表一定要漂亮一点,请你负责技术处理一下。”李某开始感到很为难,心想,自己是公司财务主管,对公司的财务状况和偿债能力十分清楚,做这种“技术”处理是很危险的。在总经理的反复“开导”下,李某认为,公司领导对他十分照顾,自己目前的职位就是总经理提拔的,并加了薪,现在公司有难处,应该知恩图报,况且自己身为会计师,做一些“技术”处理应该不会有太多的困难。于是编制了一份漂亮的会计报告,获得银行贷款3000万元。

作为会计主管李某,违背了()要求。

A.坚持准则

B.参与领导

C.爱岗敬业

D.诚实守信

答案

参考答案:A, D

解析:本题考核会计职业道德规范的内容。李某没有做到“做老实人,说老实话,办老实事,不搞虚假”,“遵循准则”,因此违背了坚持准则与诚实守信的要求。

阅读理解

阅读理解。

     About six years ago I was eating lunch in a restaurant in New York City when a woman and a young boy

sat down at the next table. I couldn't help overhearing parts of their conversation. At one point the woman

asked, " So, how have you been?" And the boy, who could not have been more than seven or eight years old,

replied, "Frankly, I've been a little depressed lately."

     This incident stuck in my mind because it confirmed my growing belief that children are changing. As far

as I can remember, my friends and I didn't find out we were "depressed" until we were in high school.

     The evidence of a change in children has increased steadily in recent years. Children don't seem childlike

anymore. Children speak more like adults, dress more like adults and behave more like adults than they used

to.

     Whether this is good or bad is difficult to say, but it certainly is different. Childhood as it once was no

longer exists, why?

     Human development is based not only on innate (天生的) biological states, but also on patterns of access

to social knowledge. Movement from one social role (作用) to another usually involves learning the secrets of

the new status. Children have always been taught adult secrets, but slowly and in stages: we tell sixth graders

things we keep hidden from fifth graders.

     In the last 30 years, however, a secret-revelation (揭示) machine has been brought in 98 percent of

American homes. It is called television. Television passes information to all viewers alike, indiscriminately (不

加区分地). Unable to resist the temptation, many children turn their attention from printed texts to the less

challenging, more vivid moving pictures.

     Communication through print, as a matter of fact, allows for a great deal of control over the social

information to which children have access. Reading and writing involve a complex code of symbol that must

be memorized and practiced. Children must read simple books before they can read complex materials.

1. Traditionally, a child is supposed to learn about the adult world ____.

A. through contact with society

B. naturally and by biological instinct (本能)

C. gradually and under guidance

D. through exposure to social information

2. The phenomenon that today's children seem adult like is due to ____.

A. the widespread influence of television

B. the poor arrangement of teaching content

C. the fast pace of human intellectual development

D. the constantly rising standard of living

3. Why is the author in favor of communication through print for children?

A. It enables children to gain more social information.

B. It develops children's interest in reading and writing.

C. It helps children to memorize and practice more.

D. It can control what children are to learn.

4. What does the author think of the change in today's children?

A. He feels amused by their premature (早熟) behavior.

B. He thinks it is a phenomenon worthy of note.

C. He considers it a positive development.

D. He seems to be upset about it.

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