问题 问答题

对于会计工作岗位的设置,《会计基础工作规范》提出了哪些示范性要求

答案

参考答案:对于会计工作岗位的设置,《会计基础工作规范》提出了以下示范性要求:(1)根据本单位会计业务的需要设置会计工作岗位;(2)符合内部牵制制度;(3)对会计人员的工作岗位要有计划地进行轮岗,以促进会计人员全面熟悉业务和不断提高业务素质;(4)要建立岗位责任制。

阅读理解

阅读理解。

     Different people have different ideas about time. People in the USA think that it is important to know

the time. In cities in America, there are clocks in stations, factories and other buildings. Radio tells the

correct time during the day. Most Americans also have watches with them wherever they go. They want

to do certain things at certain time. They don't like to be late.

     But time is not so important to everybody in the world. When you visit a country in South America,

you will find that people there don't like to rush. If you had an appointment with somebody, he could

probably be late, because he may not want to arrive on time.

     In South America, even the radio program may not begin on time. The men on the radio may not think

it is important to tell the exact time. People in South America think that clocks or watches are just machines.

They think that you let a clock or a watch control your life if you do everything on time.

1. Time is very important to ______.

A. people in North America

B. people in South America

C. the men on the radio

D. everybody in the world

2. The underlined word "control" probably means ______ in Chinese.

A. 改变

B. 控制

C. 创造

D. 摆脱

3. People in South America think ______.

A. they wouldn't like to meet friends in public places

B. they don't have to do certain things at certain time

C. it's wrong of a radio station to tell wrong time

D. it's their habit to be a little earlier

4. What is the best title of the passage?

A. Is your life relaxing?

B. Must radio tell the exact time?

C. Different people have different ideas about time.

D. Differences between North and South America are everywhere.

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