问题 判断题

代理记账就是企业委托有会计从业资格证书的人员进行的记账行为。( )

答案

参考答案:

解析:[考点] 代理记账的概念
代理记账是指从事代理记账业务的社会中介机构接受委托人的委托办理会计业务。
[提示] 代理记账机构是指从事代理记账业务的中介机构。

阅读理解

Ⅳ、阅读(每小题2分,满分30分)

Here is a humorous story. Frank Smithson woke up and leaned over to turn off the alarm clock.“Oh,no!”he thought to himself.“Another day at that office;a boss who shouts at me all the time.”

As Frank went downstairs his eyes fell on a large brown envelope by the door.He was overjoyed when he opened it and read the letter inside. “Bigwoods Football Pools(足球赌博公司)would like to congratulate you.You have won half a million pounds.”

Frank suddenly came to life.The cigarette(香烟) fell from his lips as he let out a shout that could be heard halfway down the street.

At 11:30 Frank arrived at work.“Please explain why you're so late,”his boss said.“Go and jump in the lake,” replied Frank. “I've just come into a little money so this is goodbye.Find yourself someone else to shout at.”

That evening Frank was smoking a very expensive Havana cigar(雪茄)when a knock was heard on the door.He rushed to the door.Outside were two men,neatly dressed in grey suits.“Mr Smithson,” one of them said,“We're from Bigwoods Football Pools.I'm afraid there’s been a terrible mistake……”

1.What do we know about Frank?

A.He was a lazy man.             B.He was a lucky person.

C.He made a lot of money.        D.He didn't get on well with his boss.

2.Why did Frank dare to shout to his boss?

A. Because he found a better job.          

B. Because his boss did not like him.

C. Because he thought he did not need the job.

D. Because he was not late in fact.

3. When he heard the knock at the door,Frank probably thought __.

A.someone had come to make an apology.

B.someone had come to give him the money.

C.his friends had come to ask about the football pools.

D.his friends had come to congratulate him on his luck.

4.On hearing“…there's been a terrible mistake…”Frank was most likely to be________.

A.disappointed.        B.worried.        C.nervous.         D.curious.

判断题