(一)某外商投资企业根据业务发展需要,决定设置总会计师,并聘用本单位会计机构负责人王

题型:多项选择题 案例分析题

问题:

(一)某外商投资企业根据业务发展需要,决定设置总会计师,并聘用本单位会计机构负责人王某担任总会计师。为了保证会计工作的正常进行,准备提升已取得会计师专业技术资格、并且长期在该企业会计部门工作的刘某担任会计机构负责人。另拟抽调一名在车间从事统计工作已5年的中专生小张接替刘某的会计核算工作。

要求:根据上述资料,回答下列问题。

关于会计专业职务和会计专业技术资格,以下说法中,正确的是()。

A.会计专业职务,是区别会计人员业务技能的技术等级

B.总会计师不属于会计专业中的高级职务

C.会计员不属于会计专业中的初级职务

D.初级、中级和高级会计专业技术资格的取得,均实行全国统一考试制度

考点:会计资格考试会计从业资格(财经法规与职业道德)2013年第四季度福建省会计从业《财经法规与会计职业道德》真题
题型:多项选择题 案例分析题

冻疮的主要致病因素是指()

A.寒邪外袭,耗伤阳气

B.气血衰弱,寒邪侵袭

C.元气虚弱,不耐其寒

D.命门火衰,阳气不足

E.肾阳虚损,阴盛及阳

题型:多项选择题 案例分析题

一正方体金属块,其质量为21.6g,其大小如图所示(同实物等大)。该金属块是由下表中的某一金属物质组成,请你判断,组成该金属块的物质是 [ ]

                    

A、铝

B、银

C、金

D、铁

题型:多项选择题 案例分析题

BEIJING, Feb 13 — Never has China's economic growth attracted so much global attention. The shock waves from the financial crisis (危机) that started in the United States have spread across the entire world, sending developed nations, including Japan and those of Europe, into serious recession(衰退). The world is now holding out hope that China, with its massive potential, will serve as the engine to fuel global economic growth.

But China's real economic growth slowed sharply to 6.8 percent in the October-December quarter. For China, this rate of economic expansion must be as disappointing as negative growth is for Japan. Beijing has set an official goal of achieving a minimum annual growth rate of 8 percent -- a pace it regards as important to ensuring job security.

The Chinese government is apparently confident the nation will achieve the minimum growth target of 8 percent in 2009. At the World Economic Forum's annual meeting of political and business leaders in Davos, Switzerland, Chinese Premier Wen Jiabao stressed the Chinese economy began to show signs of recovery late last year.

Last week, however, the International Monetary Fund predicted that China's economic growth in 2009 will be 6.7 percent. China's economic outlook is likely to keep both hope and anxiety for the time being.

China's impressive economic growth has been fueled by swelling exports and massive investment (投资)in equipment to produce goods for overseas. But the US, Japanese and European economies, which have absorbed the bulk(数量) of China's exports, are expected to shrink simultaneous(同时)in 2009, for the first time since the end of World War II. For the first time since it started serious efforts to turn itself into a market economy in the 1990s, China is facing the challenge of maintaining healthy economic growth without depending on external demand.

Expansion of domestic (国内的) demand holds a key to China's success in tackling this challenge. Consumer spending accounts for only 35 percent of China's gross (总的)) domestic product. The ratio(比率) is considerably lower than the 70 percent for the United States and the nearly 60 percent for Japan. That is because the middle class - the group that should lead consumer spending - is still relatively small in China, where the benefits of the nation's strong economic growth in recent years have mostly eluded rural villages and low-income earners.

小题1:According to the report, in the last quarter of 2008, China's real economic growth was at least ______less than planned annual growth rate.

A.6.7% .

B.6.8%

C.1.3%

D.1.2%小题2:Which of the following statements is NOT true?

A.The financial crisis has had bad effects on many countries including China.

B.China's economic growth has been depending on exports.

C.If China intends to keep the same economic growth, it must increase goods for overseas.

D.Consumer spending in China is much lower than that of the US.小题3:The underlined word in the last paragraph probably means____.

A.benefited

B.avoided

C.influenced

D.missed小题4:What's the best title of the passage?

A.Economic change, the only hope for china.

B.China has attracted much global attention.

C.China, the engine to fuel global economic growth.

D.The financial crisis has influenced China's economy.

题型:多项选择题 案例分析题

下列各项中,属于发行短期融资券必须具备的条件有()。

A.是在中华人民共和国境内依法设立的企业法人

B.具有稳定的偿债资金来源,最近两个会计年度盈利

C.发行融资券募集的资金用于本企业生产经营

D.近三年没有违法和重大违规行为

E.流动性良好

题型:多项选择题 案例分析题

我们党在长期的革命实践中形成的三大优良作用不包括()。

A.独立自主

B.理论联系实际

C.群众路线

D.批评与自我批评

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