问题 单项选择题

( )可以根据业务需要,自行决定是否应设置总会计师。

A.国有大型企业

B.外资控股的大型企业

C.国有资产占控股地位的大型企业

D.国有资产占主导地位的大型企业

答案

参考答案:B

解析: 《会计法》规定,国有的和国有资产占控股地位或主导地位的大、中型企业必须设置总会计师。其他单位可以根据业务需要,自主决定是否设置总会计师。

单项选择题
阅读理解

     Visitors to Britain may find the best place to sample local culture is in a traditional pub. But these

friendly pubs can be dangerous places of potential gaffes(失礼)for the newcomers.

     A team of researchers have discovered some of the unknown customs of British pubs - starting with

the difficulty of getting a drink. Most pubs have no waiters — you have to go to the bar to buy drinks. A

group of Italian youths waiting 45 minutes before they realized they would have to fetch their own. This

may sound inconvenient, but there is a hidden purpose.

     Pub culture is designed to promote sociability(社交)in a society known for its reserve. Standing

at the bar for service allows you to chat with others waiting to be served. The bar counter is possibly the

only site in the British Isles in which friendly conversation with strangers is considered entirely suitable

and really quite normal behavior. "If you haven't been to a pub, you haven't been to Britain." This tip can

be found in a booklet, Passport to the Pub: The Tourists' Guide to Pub Etiquette, a customers' rule

of conduct for those wanting to sample “a central part of British life and culture”.

     The trouble is that if you do not follow the local rules, the experience may fall flat. For example, if you

are in a big group, it is best if only one or two people go to buy the drinks. Nothing annoys the regular

customers and bar staff more than a group of strangers blocking all access to the bar while they chat

and hesitate about what to order. 

1. The underlined word "sample" in the first paragraph probably means "________". 

A. taste          

B. experience

C. test              

D. record

2. The culture of pub in Britain is so developed to ________.   

A. encourage people to communicate with each other

B. encourage more people to consume drinks

C. attract more tourists to the pubs  

D. form its own character of culture

3. If you don't follow the local rules in a pub, ________.

A. you won't buy good local drinks

B. you may annoy the regular customers and bar staff

C. you may fail to feel the local culture

D. you might get into a dangerous place

4. What may be the best title for the passage?

A. Self-service Pubs in Britain

B. British Local Pubs: Special Chat Places

C. Local Pub Culture in Britain

D. Manners in British Local Pubs