问题 单项选择题

对会计工作的政府监督中,有权进行普遍监督的机构是()。

A.审计部门

B.税务部门

C.财政部门

D.人民银行

答案

参考答案:C

解析:财政部门是《会计法》的执行主体,是会计工作的政府监督实施主体。这里所说的财政部门,是指国务院财政部门、国务院财政部门的派出机构和县级以上各级人民政府财政部门。此外,《会计法》规定,除财政部门外,审计、税务、人民银行、证券监管、保险监管等部门依照有关法律、行政法规规定的职责和权限,可以对有关单位的会计资料实施监督检查。需要注意的是,虽然这些部门也履行一定的会计监督检查职责,但与财政部门相比,在检查范围、目的等方面存在明显不同。

阅读理解

阅读理解。

     In the United States, headmasters and teachers disci?pline (惩罚) students in several ways. The teacher often writes to or calls the students' parents. Sometimes students have to stay at school for one hour. If a

student behaves very badly, the headmaster can stop the student having classes. The student can't come to school for one, two or three days. Mr Lazares, the headmaster of a middle school in Ohio, did not like to do so. When he didn't  let the students come to  school,  they were happy.  "A  three-day holiday!"  They

thought

     One day,  a boy was in  Mr  Lazares's office.  The boy was not  behaving  well in class.  Mr Lazares

telephoned the boy's parents. "If you come to school with your son, I won't stop him having classes, " he

said. The boy's father came to school and went with his son to every class.  Other students looked at the

boy and his father. The boy was em ?barrassed (难为情).  After that he behaved better. And, of course,

other students behaved better, too.

     Now headmasters all over the USA are trying Mr Lazares's idea. They, too, think that students behave better when parents come to school.

1. What does a headmaster usually do to the student if he behaves very badly?

A. Writes to the student's parents.    

B. Lets the student stay at school for an hour.

C. Calls the student's parents.  

D.Stops the student  havirig  classes  for  several days.

2. When a student having classes for several days, he was______.

A. happy    

B. angry  

C. worried    

D. afraid

3. What' did Mr Lazares do when his students were not behaving well in class?

A. Tried to talk to them.            

B. Sent them home.

C. Telephoned their parents to come to school and go to classes with them.    

D. Had them stay in his office.

4. Why did the other students behave better, too?

A. They didn't like to have clasfes with the boy's father.

B. They didn't want  their parents  to come to school.

C. They were afraid of teachers.    

D. They were afraid of Mr Lazarfe.

填空题