简述职务侵占罪与侵占罪的区别。
参考答案：主体不同：职务侵占罪的犯罪主体是公司、企业或者其他单位的人员，属于特殊主体，而侵占罪的犯罪主体是一般主体。
(2)是否利用职务便利不同：职务侵占罪必须是利用职务上的便利而进行的，而侵占罪则不是利用职务上的便利实施的。
(3)犯罪对象不同：职务侵占罪的犯罪对象是本单位财物，而侵占罪的对象是代为保管的他人财物、他人的遗忘物、埋藏物。
(4)行为方式不同：职务侵占罪的行为方式主要表现为采用窃取、骗取、侵吞等方式将本单位财物非法占为已有，而侵占罪的行为方式主要表现为将代为保管的他人财物非法占为已有拒不退还，或将他人的遗忘物、埋藏物非法占为已有拒不交出。
| 完形填空。 | |||
| When Liu Kaiqu was young he was poor in Shanghai. One day he 1 a picture of a tiger and tried to sell it on the street. It caught the 2 of an American, who asked, "How much does it cost?" He said, "500 dollars." The foreigner thought it was too 3 and asked again, "Can you make it cheaper?" He answered, "No." Then he tore (撕) it into pieces. In great 4 , the foreigner said, "Young man, are you angry?" "No, sir. I'm not angry. I sold it 5 500 dollars because I thought it was worth the 6 . But you wanted a lower price. It means 7 didn't think so and it is not good enough. I'll go on working 8 until my customers (顾客) are satisfied." At that time, 9 Liu Kaiqu was not famous at all, he never 10 his dream. Now he is well-known all over the world as a great artist. | |||
| ( )1. A. stole ( )2. A. attention ( )3. A. terrible ( )4. A. fear ( )5. A. over ( )6. A. size ( )7. A. we ( )8. A. faster and faster ( )9. A. though ( )10. A. broke off | B. picked B. instruction B. big B. difficulty B. for B. price B. he B. better and better B. because B. cut up | C. drew C. decision C. old C. surprise C. about C. weight C. you C. slower and slower C. whether' C. gave up | D. saw D. discussion D. dear D. excitement D. among D. position D. it D. harder and harder D. until D. sent off |