下列有关设立合伙会计师事务所应当具备的条件中，错误的是（）。A.有3名以上的合伙人

在句子中的错别字下面画“_____”，并在括号里改正过来。

　　在泡火连天的站争环境中，延安小学的学生学习条件飞常坚苦，但他们仍然玩强地艰持学习。

（ 　　）（ 　　）（　　 ）（　　 ）（ 　　）（ 　　）

社区康复是以（）为基础开展残疾人康复服务的工作形式和途径？

A、社区和医疗机构

B、家庭和医疗机构

C、社区和家庭

谁完全负责制定审核计划，协调审核活动以及在审核活动中领导小组活动？（）

A．审核小组成员

B．质量保证经理

C．审核小组组长

D．以上都是

E．以上都不是

在记账凭证账务处理程序下，明细分类账可根据需要采用两栏式、多栏式和数量金额式。 ( )

(四)

A punctual person is in the habit of doing a thing at the proper time and is never late in keeping an appointment.
The unpunctual man, on one hand, never does what he has to do at the proper time. He is always in a hurry and in the end loses both time and his good name. A lost thing may be found again, but lost time can never be regained. Time is more valuable than material things. In fact, time is life itself. The unpunctual man is for ever wasting and mismanaging his most valuable asset as well as other’s. The unpunctual person is always complaining that he finds no time to answer letters, or return calls or keep appointments promptly. But the man who really has a great deal to do is very careful of his time and seldom complains of want of it. He knows that he can not get through his huge amount of work unless he faithfully keeps every piece of work when it has to be attended to.
Failure to be punctual in keeping one’s appointments is the sign of disrespect towards others. If a person is invited to dinner and arrives later than the appointed time, he keeps all the other guests waiting for him. Usually this will be regarded as a great disrespect to the host and all other guests present.
Unpunctuality, moreover, is very harmful when it comes to do one’s duty, whether public or private. Imagine how it would be if those who are put in charge of important tasks failed to be at their proper place at the appointed time. A man who is known to be habitually unpunctual is never trusted by his friends or fellow men.

Which of the following statements best describes the harm of unpunctuality

A．If you are an unpunctual person, you cannot be in charge of any important task.

B．If your friends know that you are unpunctual, they may not see you again.

C．Unpunctuality may bring about heavy losses for both public and private affairs.

D．Unpunctuality may make you miss a lot of appointments and lose friends.