试题与答案

为了保证会计数据资料的安全，根据( )的要求，会计部门的所有人员要进行岗位分工和权

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题型：单项选择题

题目：

为了保证会计数据资料的安全，根据( )的要求，会计部门的所有人员要进行岗位分工和权限设置。

A．会计电算化管理办法

B．会计制度

C．会计准则

D．企业管理制度

答案：

参考答案：A

解析： 为了保证会计数据资料的安全，根据会计电算化管理办法的要求，会计部门的所有人员要进行岗位分工和权限设置。故选A。

考点：会计资格考试会计从业资格(会计电算化)初级会计电算化
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题型：阅读理解

What makes one person more intelligent than another? What makes one person a genius, like the brilliant Albert Einstein, and another person a fool? Are people born intelligent or stupid, or is intelligence the result of where and how you live? These are very old questions and the answers to them are still not clear.

We know, however, that just being born with a good mind is not enough. In some ways, the mind is like a leg or an arm muscle. It needs exercise. Mental (done with the mind) exercise is particularly important for young children. Many child psychologists (心理学家) think that parents should play with their children more often and give them problems to think about. The children are then more likely to grow up bright and intelligent. If, on the other hand, children are left alone a great deal with nothing to do, they are more likely to become dull and unintelligent.

Parents should also be careful with what they say to young children. According to some psychologists, if parents are always telling a child that he or she is a fool or an idiot, then the child is more likely to keep doing silly and foolish things. So it is probably better for parents to say very positive (helpful) things to their children, such as “That was a very clever thing you did.” or “You are such a smart child.”

36. The words “intelligent” and “brilliant” in the first paragraph probably mean _______ while “dull” in the second paragraph means ________.

A. bright and splendid; slow in thinking and understanding

B. pretty and handsome; ordinary-looking

great and important; common

D. hopeful and helpful; careless

37. According to the context we can guess that a genius is ________ while an idiot is ________.

A. a normal person; a funny person

B. a strong person; a weak person

a highly intelligent person; a foolish or weak-minded person

D. a famous person; an ordinary person

38. A person ________ is more likely to become a genius.

A. whose parents are clever

B. often thinking about difficult problems

often helped by his parents and teachers

D. born with a good brain and putting it into active use

39. It is better for parents ________.

A. to praise and encourage their children more often

B. to be hard on their children

to leave their children alone with nothing to do

D. to give their children as much help as possible

40. Which of the following is NOT true according to the article?

A. Parents play an important part in their children’s growth.

B. The less you use your mind the duller you may become.

C. Intelligence is obviously the result of where and how you live.

D. What makes a person bright or stupid is still under discussion.
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