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多选题
下列属于设立代理记账中介机构应具备的规定条件有（）。
A
至少有3名持有会计从业资格证书的专职从业人员
B
主管代理记账业务的负责人必须具有会计师以上专业技术职务资格
C
有健全的代理记账业务规范和财务会计管理制度
D
机构的设立依法经过工商行政管理部门或者其他管理部门核准登记
参考答案
参考解析
解析：
《代理记账管理办法》第4条规定，设立代理记账机构，除国家法律、行政法规另有规定外，应当符合下列条件：（1）3名以上持有会计从业资格证书的专职从业人员；（2）主管代理记账业务的负责人具有会计师以上专业技术职务资格；（3）有固定的办公场所；（4）有健全的代理记账业务规范和财务会计管理制度。
更多 “多选题下列属于设立代理记账中介机构应具备的规定条件有（）。A至少有3名持有会计从业资格证书的专职从业人员B主管代理记账业务的负责人必须具有会计师以上专业技术职务资格C有健全的代理记账业务规范和财务会计管理制度D机构的设立依法经过工商行政管理部门或者其他管理部门核准登记” 相关考题
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2016年2月1日至2018年4月30日B
2016年3月5日至2018年2月28日C
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考题
单选题Lucky is the man who has no "skeleton in his closet". When
a man has done something in his life that he is ashamed of, that he wants to
hide, he is said to have a "skeleton in his closet". Some people may have more
than one skeleton. As we have noted many times, it is
hard to find out how these expressions begin. Sometimes, we get some hard facts.
But more often we have to depend on guesswork. And that is true of this phrase,
which came from England. Before 1932, English law did not
permit a doctor to cut open a dead human body for scientific examination, unless
it was the corpse (尸体) of an executed (处决) criminal. But when
it became legal, more and more doctors demanded skeletons for a more scientific
study of medicine. It was helping in the advance of modern medicine. The demand
had become so strong that men began to rob tombs and sell skeletons to doctors
at high prices. We are told that a doctor would usually buy
just one skeleton for scientific study. It became very important in his work.
But he had to keep it hidden because most people objected to keeping such a
thing. As a rule, the doctor would keep his skeleton in some dark corner where
it could not be seen, or hide it in a closet. After a time,
people began to suspect (怀疑) every doctor of hiding a skeleton in the closet.
From this suspicion, the phrase "a skeleton in the closet" took on a broader,
more general meaning to describe anything that a man wanted to keep others from
discovering. It could be proof of a criminal act, or something much less
serious. Well, that is one theory. One writer, however,
believes that the phrase might have come from something that really happened. It
is his guess that a hidden closet in some old English country home may have
turned up a real skeleton, clear proof of some old family shame or crime. Well,
one man’s guess is as good as another. But this sounds like a story by the great
French novelist, Balzac. Baizac tells us of a man who suspected
his wife of having a lover. The husband comes home by surprise. But she hears
him and quickly hides her lover in the closet of her bedroom. He enters her room
and asks her if she is hiding her lover. He says he will not open the door to
the closet if she promises him there is no one there; He will believe her. She
answers firmly that she is not hiding anyone in the closet. The
husband then begins to build a solid brick wall against the closet. His wife
watches, knowing that her lover will never come out alive. But she will not
change her story and admit her guilt.Which of the following is right according to the textA
In the 20th century, doctors realized the importance of anatomy (解剖) in
the development of medicine.B
The doctors of the ancient times liked to collect as many skeleton as
possible.C
The thieves stole skeletons from tombs in order to help the
doctors.D
It was legal that corpses of anybody were cut open for scientific
examination in history.
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①③C
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③④
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投资机会研究报告B
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判断题为谋取不正当利益，给予集体所有制工作人员财物，数额较大的，也可按行贿罪定罪处罚A
对B
错
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