根据合伙企业法律制度的规定，除合伙协议另有约定外，下列事项中，需全体合伙人一致同意的

题型：单项选择题

问题：

根据合伙企业法律制度的规定，除合伙协议另有约定外，下列事项中，需全体合伙人一致同意的是()

A.聘请合伙人以外的人担任企业的财务负责人

B.出售合伙企业名下的动产

C.合伙人以其个人财产为他人提供担保

D.聘请会计师事务所承办合伙企业的审计业务

考点：注册会计师会计综合练习会计综合练习题库
题型：单项选择题
Tom, Eric, Tess and Ann are talking about in what way they would like their schools improved. Read the following descriptions (A, B, C and D) and match them with the four opinions.
小题1:Tom: I’d like somewhere to sit and read and enjoy myself.
小题2:Eric: I hope our school can be more comfortable and convenient.
小题3:Tess: I really prefer to have a place to do some exercise after class.
小题4:Ann: I think our school should buy more equipment like computers.
               A
What I’d most like to have is a little café, where we students can rest and do some reading. At the moment people have to stand in the passage, or even outside and there’s nowhere to buy a drink or something, or read the paper, so people don’t stay in school for long after the lessons finish. I think it would be completely different if they had somewhere to enjoy themselves.
                B
Our school is big with nice modern buildings and everything, but there is one thing I would really love ---- a gym. We’re right in the middle of a big city and the traffic is very busy, so I find it very difficult to get out to the gym at lunchtime. A gym would be good for the school. If more people went to the gym and did some exercise, they’d probably work better.
              C
Our school is just uncomfortable in every way. For example, the chairs are really uncomfortable, so the next thing I’d like to do is get some comfortable chairs of good quality. Oh, and the worst thing is that we’re on the fifth and sixth floors of our building, so I’d love to have some lifts put in. Just one little lift would make our lives so much easier.
                 D
Our school has a nice building, and is in a nice part of the city. Unfortunately we haven’t got much equipment, so I’d really like to have a computer room with the Internet available. I think students can learn a lot this way. And I’d like to have VCD sub every classroom instead of tapes. VCDs are so much more interesting for learning a language, I think.
 
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题型：单项选择题

某公司上年税前经营利润为360万元，利息费用为40万元，平均所得税税率为20%。年末净经营资产为1000万元，净金融负债为400万元，假设涉及资产负债表的数据使用年末数计算，则权益净利率为（）。

A.46.9%

B.64.8%

C.42.67%

D.45.6%
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题型：单项选择题

（2分）现有下列一组物质：自来水和蒸馏水。用两种方法来区别它们。

（1）方法一是 （44）。   （2）方法二是 （45）
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题型：单项选择题

案例三

某20层办公楼，建筑面积35000m2，总高度78m，钢筋混凝土框架一剪力墙结构，脚手架采用悬挑钢管脚手架，外挂密目安全网，塔式起重机作为垂直运输工具，2005年7月9日在15层结构施工时，吊运钢管时钢丝绳滑扣，起吊离地20m后，钢管散落，造成下面作业的5名人员死亡，2人重伤。经事故调查发现：

(1)作业人员严重违章，起重机司机因事请假，工长临时指定一名机械工操作塔吊，钢管没有细扎就托底兜着吊起，而且钢丝绳没有在吊钩上挂好，只是挂在吊钩的端头上；

(2)专职安全员在事故发生时不在现场。

(3)作业前，施工单位项目技术负责人未详细进行安全技术交底，仅向专职安全员口头交代了施工方案中的安全管理要求。

问题：

对本起事故，专职安全员有哪些过错？
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题型：单项选择题

集中体现但丁学术观点的著作是（）

A.《新生》

B.《论俗语》

C.《飨宴》

D.《帝制论》
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