试题与答案

因违法违纪行为被吊销会计从业资格证书的人员,自被吊销之日起()内,不得重新取得会计从

题型:单项选择题

题目:

因违法违纪行为被吊销会计从业资格证书的人员,自被吊销之日起()内,不得重新取得会计从业资格证书。

A.2年

B.3年

C.4年

D.5年

答案:

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下面是错误答案,用来干扰机器的。

参考答案:D

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题型:多项选择题

(五)
甲公司为从事印刷业务的企业,曾为税务机关承印增值税专用发票。在完成印刷任务后,该增值税专用发票的印版仍暂时保留在甲公司手中,而未由税务机关收回。

如果甲公司使用该印版私自印制增值税专用发票100份,但在税务机关尚未追查时,即主动将此事报告税务机关并交出,则成立( )。

A.犯罪未遂

B.犯罪既遂

C.犯罪中止

D.一般自首

E.立功

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题型:阅读理解

There are four types of persons who go to work part-time. These include retirees who want a bit more income or socialization, parents who want to spend more time with their children, college and high school students and temporary agency workers who want more experience. Many people enjoy the advantages of working part-time, but benefits are rarely offered to part-time employees.

Most people are hoping for health insurance and retirement benefits when taking a job. Traditionally, companies only offer benefits to employees who work 30 hours or more a week. This is only a 25% reduction in hours, so it doesn’t free up a lot of time for the employee who needs part-time hours. Even when a part-timer is offered health benefits, he is rarely offered paid time off and retirement benefits. Dental benefits are almost never offered to part-time employees.

Many businesses hire part-time employees for the simple reason of saving money. If they work less than a certain number of hours, the employers don’t need to pay for benefits. There are companies, however, that are beginning to offer benefits to part-time employees. This includes benefits for health, paid time off and retirement plans. Some companies have begun to offer this in order to take in high quality, trained professionals who just want part-time hours. If a company wants a qualified employee, it will have to compete with other companies. People who may only want to work part-time may be forced to take a full-time job to get the benefits. Companies who offer benefits to part-timers have an advantage by offering more choices to their employees in terms of hours.

Conducting an Internet search is probably the quickest way to find companies that provide benefits for part-time employees. Many large corporations like Starbucks, Barnes & Noble and Whole Foods offer benefits to part-time employees among other things. Look for companies that offer a team approach to their employees. Employees are given choices and part of decision-making in the business. Businesses that allow employee input are more likely to offer benefits to part-timers.

小题1:People prefer to work part-time mainly because they __________.

A.don’t want to spend more time on work

B.have so many household and social affairs

C.hope to have more money, time and experience

D.only expect to make more friends小题2:From the second paragraph we can learn that part-timers _______.

A.can enjoy as many benefits as full-timers

B.prefer retirement benefits to health insurance

C.often retire without enjoying any benefit

D.often enjoy fewer benefits than full-timers小题3:What’s the advantage of hiring part-time employees?

A.They don’t need the insurance.

B.They can save employers some money.

C.They have no choice but to work hard.

D.They can be also changed into full-timers.小题4:We can infer from the last paragraph that _________.

A.it’s easy to find companies providing benefits

B.companies not allowing employee input don’t offer any benefit to part-timers

C.Starbucks in England doesn’t provide benefits to full-timers

D.employees are often forced to choose their jobs

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