问题 单项选择题

(二)


某国有公司总经理王某任职期间,公司经营业绩不理想,眼看任期届满难以完成利润考核指标,便找到财务部主任胡某,授意胡某“帮助”改善公司经营业绩。胡某觉得王总经理上任后对自己比较关照,决定“帮”他渡过这一难关。为此,胡某将明年的销售合同提前“发货”,提前开具销售发票,并确认收入。有了这笔“提前收入”的支撑,使得王总经理顺利“完成”了今年的各项利润考核指标任务。要求:根据我国会计法律、法规制度的有关规定,回答下列问题:

应当保证会计机构、会计人员依法履行职责,不得授意、指使、强令会计机构、会计人员违法办理会计事项。

A.单位负责人

B.会计主管

C.总会计师

D.各级政府财务部门

答案

参考答案:A

解析:[考点] 会计法律制度
《会计法》第28条第1款规定:“单位负责人应当保证会计机构、会计人员依法履行职责,不得授意、指使、强令会计机构、会计人员违法办理会计事项。”

完形填空
It was 20 years ago. I was driving home with my 4-year-old son. Traffic was light. I was singing quietly along       the song playing on the radio. I    at the intersection(交叉路口) and looked both ways. The road was      . I slowly started to make a right turn when suddenly a car rounded the curve at high speed and came      at me. I stomped (猛踩) on the brakes of my car killing the engine in the process. The speeder zoomed (疾驰) past my dead car     me by inches without even slowing down.
     I knew it, a stream of rude words was flying from my lips,      after the car and its driver. I then saw my son who was staring up at me     . With a red face and a(an)      smile I started the car, pulled back onto the road, and headed home.
Later that evening I was reading a book when I heard certain     words coming from my son’s bedroom. He was replaying the       over and over in his mind. Too          I realized the       of those words that had flown from my lips in that moment of    . It took a lot of talks about good language and bad language with my son to undo (消除)the      of that incident.
That     , however, did teach me just how strong words      be. It helped me to decide to stop swearing (咒骂) in my own life and to start using words uplifting and inspire instead. I slowly realized that language is a      from God and should be used to make our world better but not worse. I learned      that a few loving words can help a hurting heart, strengthen a       spirit, and lighten a heavy load. I pray then that all of your words today are full of love, joy, happiness, and light.
小题1:
A.throughB.byC.toD.over
小题2:
A.pushed upB.forced upC.put upD.pulled up
小题3:
A.cleanB.clearC.lightD.busy
小题4:
A.straightB.hardC.farD.high
小题5:
A.leavingB.knockingC.missingD.approaching
小题6:
A.BeforeB.WhenC.AfterD.Until
小题7:
A.seekingB.chasingC.huntingD.looking
小题8:
A.awfullyB.bravelyC.typicallyD.innocently
小题9:
A.embarrassedB.pleasedC.surprisedD.worried
小题10:
A.acuteB.accurateC.unpleasantD.marvelous
小题11:
A.musicB.storyC.languageD.incident
小题12:
A.sorryB.badlyC.lateD.soon
小题13:
A.powerB.strengthC.natureD.potential
小题14:
A.regretB.angerC.worryD.fear
小题15:
A.processB.lessonC.imageD.damage
小题16:
A.accidentB.mistakeC.crashD.phenomenon
小题17:
A.shouldB.needC.canD.would
小题18:
A.talentB.evidenceC.donationD.gift
小题19:
A.tooB.otherwiseC.orD.however
小题20:
A.challengingB.strugglingC.risingD.caring
单项选择题