问题
单项选择题
《中国注册会计师职业道德规范指导意见》是由（）制定发布的
A．财政部
B．注册会计师协会
C．国务院
D．人大常委
答案
参考答案：B
解析：
会计职业道德概述
《中国注册会计师职业道德规范指导意见》是由注册会计师协会制定发布的。故选A。
搜题请搜索小程序“爱下问搜题”
《中国注册会计师职业道德规范指导意见》是由（）制定发布的
A．财政部
B．注册会计师协会
C．国务院
D．人大常委
参考答案：B
解析：
会计职业道德概述
《中国注册会计师职业道德规范指导意见》是由注册会计师协会制定发布的。故选A。
完形填空（共15小题，计15分） 通读下面短文，掌握其大意，然后在各题所给的四个选项(A、B、C和D)中选出一个最佳选项。 Each of us fails from time to time. If we are wise, we accept these failures as a necessary 1 of the learning process. But too often as parents and teachers we deny this same right to our children. We convey(传达) 2 by words or by actions that failure is something to be ashamed of, that nothing but 3 performance pleases us. 4 I see a child under this kind of pressure ,I think of Jack. He is a shy, nervous perfectionist. He 5 answered questions—he might be 6 . I try my best to 7 his self-confidence. And I repeatedly 8 God for direction. But 9 changed until midterm, when Mary, a student teacher, came to our classroom. One day we were working with math problems. Jack had copied the problems with care. 10 with his progress, I left the children with Mary .When I returned, Jack was in tears. He’d missed the third problem. At that time, Mary got a box 11 with pencils from the desk we shared. “Look, Jack ! I’ve got something to show you.” she said.“ See these pencils, they belong to Mrs. Green and me. See how the erasers are 12 ? That’s because we make mistakes too. But we erase the mistakes and try 13 . That’s what you must learn to do, too.” Jack looked up with 14 in his eyes---the first time I’d see on his face that year. Jack gradually believe him that it’s all 15 to make mistakes – as long as you erase them and try again.
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