问题 单项选择题

下列描述中,正确的是()

A.注册会计师只要考取了注册会计师证书,就说明其具备了专业胜任能力

B.会计师事务所推介审计客户的股份将产生外界压力导致的不利影响

C.注册会计师在与现任注册会计师讨论客户事项前应当征得客户的书面同意

D.如果会计师事务所的商业利益或活动可能与客户存在利益冲突,注册会计师应该拒绝接受委托或解除业务约定

答案

参考答案:C

解析:【答案解析】:选项A,注册会计师具有专业知识、技能和经验才能称之为具备专业胜任能力,而不是单纯的具有注册会计师证书;选项B,该情形属于产生过度推介导致的不利影响;选项D,如果会计师事务所的商业利益或活动可能与客户存在利益冲突,注册会计师应当告知客户这一情况,并获得客户同意在此情况下执行业务。 【该题针对“职业道德概念框架”知识点进行考核】

阅读理解

“It hurts me more than you,” and “This is for your own good.” There are the statements my mother used to make years ago when I had to learn Latin, clean my room, stay home and do homework.

That was before we entered the permissive(自由的) period in education in which we decided it was all right not to push our children to achieve their best in school.The schools and the educators made it easy on us.They taught that it was all right to be parents who take a let-alone policy.We stopped making our children do homework.We gave them calculators, turned on the television, left the teaching to the teachers and went on vacation.

Now teachers, faced with children who have been developing at their own pace for the past 15 years, are realizing we’ve made a terrible mistake.One such teacher is Sharon Clomps who says of her students—“so passive”—and wonders what has happened.Nothing is demanded of them, she believes.Television, says Clomps, contributes to children’s passivity.“We’re talking about a generation of kids who’ vet never been hurt or hungry.They have learned somebody will always do it for them, instead of saying ‘go and look it up’, you tell them the answer.It takes greater energy to say no to a kid.

Yes, it does.It takes energy and it takes work.It’s time for parents to end their vacation and come back to work.It’ s time to take the car away, to turn the TV off, to tell them it hurts you more than them but it’ s for their own good.It’s time to start telling them no again.

小题1:We learn from the passage that the author’s mother used to lay emphasis on(强调:重视)_______.

A.natural development

B.education at school

C.discipline

D.learning Latin小题2:Children are becoming more inactive in study because _______.

A.they watch TV too much

B.they have to fulfill too many duties

C.they have done too much homework

D.teachers are too strict with them小题3:By “permissive period in education” the author means a time _______.

A.when everything can be taught at school

B.when children are permitted to receive education

C.when children are allowed to do what they wish to

D.when every child can be educated小题4:The main idea of the passage is that _______.

A.It’s time to be more strict with our kids

B.parents should always set a good example to their kids

C.parents should leave their children alone

D.kids should have more activities at school

单项选择题