问题 单项选择题

在对代理记账机构进行日常监督管理时,发现采取欺骗、贿赂等不正当手段取得代理记账资格的,由审批机关做出以下哪种惩处?()

A、责令其限期进行正常程序登记

B、撤销其代理记账资格

C、暂停其代理记账资格并限期整改

D、注销其代理记账资格

答案

参考答案:B

解析:《代理记账管理办法》规定,采取欺骗、贿赂等不正当手段取得代理记账资格的,由审批机关撤销其资格。

完形填空

第Ⅱ卷 非选择题

第五部分 写作(共两节,满分30分)

第一节:短文填词(共10小题;每小题1分,满分10分)

阅读下面短文,根据以下提示:1)汉语提示,2)首字母提示,3)语境提示,在每个空格内填入一个适当的英语单词,并将该词完整地写在右边相对应的横线上。所填单词要求意义准确,拼写正确

On May 9th, 1906, an American Anne Jevis’s mother died.

Anne was in deep sorrow. In order to memorize her

mother, she____________forward a suggestion to                1 __________           

fix a day as Mother’s Day. On May 7th, 1914,

a law was passed, m_________ the  second Sunday               2  __________               

of  May “Mother’s Day”. Today__________(百万) of             3   __________           

people____________(庆祝) Mother’s Day in some way .         4  __________          

They buy more than 150,000,000  Mother’s Day

Greeting cards.There are d _______________kinds of cards,           5  __________          

most of_____________show pictures of flowers, hearts             6  __________          

or other things to________a person’s love                        7  __________           

for his or her mother. Jevis’s mother was fond o____________       8  __________          

the  white carnation(康乃馨), so carnations are specially

c__________ for Mother’s Day. And it is one of the                9  __________            

busiest days of the year for the whole flower ____________(产业)    10  __________          

as there are too many flowers to be sent at the same time.     

单项选择题