In October 2008 Ronger Properties Joint Stock Co successfully issued corporate bonds of RMB 12 million yuan for three years. By the end of 2010 the net assets of Ronger Properties Joint Stock Co were RMB 80 million yuan. During the past two years it has been able to repay the interests due for the corporate bonds.In order to expand its business, the board of directors of Ronger Properties Joint Stock Co adopted a resolution intending to issue another set of corporate bonds to the public investors.Required:Answer the following questions in accordance with the relevant provisions of the Securities Law of China, and give your reasons for your answer:

(b) State whether the proposed issuance of corporate bonds should be underwritten by an underwriting syndicate. (4 marks)

会计职业道德教育的目的包括( )。

A．帮助会计人员认知会计职业道德规范

B．促使会计人员提高职业道德自律能力

C．引导会计人员树立良好的道德观念

D．培养会计人员爱岗敬业的风尚