2014年5月，某小规模企业发生如下会计事项：
（1）该企业不具备设置会计机构和会计人员的条件，委托某代理记账公司办理会计业务。
（2）单位负责人李某认为，委托代理记账公司办理会计业务，自己不再承担任何会计责任。
（3）该单位需要销毁一批会计档案，会计机构负责人在销毁清册上签署意见后，遂把该批档案进行销毁。其中包括两张未结清债权债务的原始凭证。
（4）胡某属于单位档案部门工作人员，负责本单位会计档案保管，胡某尚未取得会计从业资格证书。
要求：根据上述资料，分析回答下列问题。
针对事项（4），下列说法中正确的有（）。
A.胡某尚未取得会计从业资格证书，不能保管会计档案
B.胡某可以保管会计档案，不需要取得会计从业资格证书
C.会计机构中对正式移交前的会计档案保管的工作属于会计岗位
D.档案部门对正式移交后的会计档案保管的工作属于会计岗位
参考答案：B, C
完形填空(本题共15小题, 每小题1分, 共15分) On my first day of high school, I met David. It was cloudy. When I went home after school, I saw a boy also walking back home. He was my classmate, David. He was carrying his books. 21._______ he was walking, I saw a group of kids rushing to him. David 22._______ and his glasses went flying. All his 23._______ fell on the ground. Then the kids ran away. He looked up and I saw sadness in his eyes. I helped him stand up and 24._______ his glasses. Then I saw there 25._______ a big smile on his face. From then on, we became 26._______. The more I got to know David, the more I liked him. During the four years, we always studied, played together and had a 27._______ time. On the day when we finished high school, I could see that he was 28._______ about his speech. So I said, “Don’t be stressed out. Believe in 29._______ and you’ll be the best!” Then he began, “Today is a good time to say 30._______ to those people who helped you succeed through the difficult years. Our parents, our teachers, but mostly our 31._______. Being a friend to someone is the best gift you can give them. I’ll 32._______ you a story…” I just looked at the handsome popular boy amazingly when he told the story of the 33._______ day when we met each other. All of us were 34._______. Everyone was listening to his story in silence. I saw his parents looking at me and smiling. I did not know the deep meaning 35._______ that moment. I know even a small action can change a person’s life. As you know, “Friends are angels to make us rise when our wings have problems flying.”
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