问题 单项选择题 案例分析题

张国强是某国有独资公司的经理,公司的法定代表人。由于工作原因,需要更换和招聘一批会计从业人员。通过公开竞聘的方式,张国强小学同学唐小亮被聘为公司财务经理,唐小亮原来是某中学教师,两年前取得会计从业资格证。之后,唐小亮被授权重新组建公司财务部门,唐小亮将刚博士毕业两年并取得会计师资格两年的赵军聘为公司总会计师,将自己的妹妹唐小文聘为公司的出纳人员,将张国强的妹妹张玉和自己原来的同事王小娟聘为会计。张玉一年前就取得会计从业资格证,王小娟没有取得会计从业资格证,张国强的儿子张凯大学毕业后通过国家注册会计师资格考试,现在一家会计师事务所工作。唐小亮担任财务经理后让张凯所在的会计师事务所负责本公司的审计工作。由于出具虚假会计报告,张凯所在的会计师事务所被所在地的市财政局处以罚款,张凯也受到暂停执业的行政处罚。

下列行为违反了会计人员的回避制度的有()

A.唐小亮被聘为公司财务经理

B.唐小文被聘为公司出纳人员

C.张玉被聘为公司会计

D.王小娟被聘为公司的会计

答案

参考答案:B

单项选择题
阅读理解

A turkey named Courage gave thanks to President Obama for saving his life on the day before Thanksgiving. Honouring a 62-year-old tradition, the President pardoned the bird on Thanksgiving eve.

The tradition of a turkey pardon at Thanksgiving began with President Truman in 1947. Courage comes from Ellsworth, Iowa. The name Courage was chosen by voters (投票人)who took part in a survey posted on the White House website. The lucky turkey walked on the lawn of the Rose Garden and posed for the cameras at the presidential podium(讲台).

The dinner that has become known as the First Thanksgiving was actually a harvest festival celebrated in December of 1621. That’s when English settlers in Plymouth, Massachusetts, gave thanks for the progress they had made after a hard winter in their new country. As America grew, Thanksgiving customs also spread and got bigger. George Washington declared that the first national Thanksgiving would be on November 26, 1789. In the decades to follow, however, people celebrated Thanksgiving locally, with no official date. President Abraham Lincoln declared the last Thursday in November 1863 a national day of Thanksgiving. It stayed that way until 1939, when President Franklin D. Roosevelt moved it one week earlier. He wanted to lengthen the shopping period before Christmas to encourage gift-buyers and to help businesses. So Congress(议会) ruled that, after 1941, Thanksgiving would be an official federal holiday falling on the fourth Thursday of November.

This year we celebrated Thanksgiving on Thursday, November. Millions of Americans got together to give thanks with friends and family. The lucky turkey, Courage, was one of them. After his pardon, Courage would be sent to Disneyland Resort in California, where he would be the grand assemble of Disney’s Thanksgiving Day Parade.

小题1:That the turkey Courage was pardoned was decided by ________.

A.George Bush

B.Congress

C.President Truman

D.the public小题2:The first Thanksgiving Day was held to ________.

A.celebrate the harvest of British settlers

B.celebrate the progress of Americans

C.encourage the struggle with British settlers

D.celebrate the joy of all Americans after a hard winter小题3:In 1939, President Roosevelt put forward the national day of Thanksgiving to ________.

A.encourage the economy

B.help the poor

C.please Congress

D.lengthen the summer holidays小题4:We can infer from the passage that ________.

A.President Obama pardoned a turkey before Thanksgiving because of the economic crisis

B.the turkey named Courage was pardoned by President Roosevelt before Thanksgiving

C.the pardoned turkey walked on the lawn of the Rose Garden on Thanksgiving eve

D.the pardoned turkey will appear in a celebrating parade of Thanksgiving Day