下列属于小企业税收风险产生原因的有（）。

A.财务人员的专业胜任能力不足，对事前的把控不到位，事后的补救措施无效，增加了公司的税务风险和自己的职业风险

B.老板的“一言堂”现象，公司管理层的风险意识淡薄

C.缺乏监督与改进机制，无法对有效的业务进行事前管理和事后补救

D.信息与沟通不畅。财务人员无法和业务部门以及行政部门等相关部门进行有效的沟通，缺乏对事实真相的认识或者说对业务的实质不能准确了解，这也会增加公司的税务风险

A group of frogs were traveling through the forests, but unluckily two of them fell into a hole. The other frogs tried to help them. When they saw how (16) the hole was, they cried to the two frogs that they could not be saved. The two frogs didn’t (17) and tried their best to jump up out of the hole. The other frogs (18) saying that they were sure to die. (19) ,one of the two frogs, who heard what the other frogs were saying, (20) ,then he fell down and died.
The other frog, however, (21) to jump as hard as he could, and at last made it out. When he (22) , the other frogs asked, "Didn’t you hear us" The frog, who had a poor (23) , explained, "I thought you were encouraging me all the time. "
The story teaches us a (24) : There is power(力量) of life and death in the tongue. An (25) word to those who are down can help them out while a discouraging word can kill them.

Ⅱ. 完形填空/Cloze

A．went on

B．ran away

C．jumped out

D．gave up