第10题: [单项选择]下列各项中，属于代理记账论述错误的是( )。 A. 代理记账之前应当在委托人与代理记账机构之问签订书面委托合同 B. 代理记账机构为委托人编制的财务会计报表在报送有关部门之前，应经代理记账机构负责人与委托人审阅并盖章 C. 代理记账机构都必须持有县级以上的财政部门核发的代理记账许可证书 D. 代理记账机构应至少有3名持有会计证的专职从业人员 参考答案:C 答案解析:[解析] 会计师事务所作代理记账机构不需要持有县级以上的财政部门核发的代理记账许可证书。
第18题:[单选题]3.If a small nation increases the tariff on its import commodity, its: A.A.consumption of the commodity increases B.B.production of the commodity decreases C.C.imports of the commodity increase D.D.none of the above 参考答案:D
第32题: [单项选择]{{I}}Questions 11～13 are based on the following talk.{{/I}}Why could Mrs. Turner walk calmly away A. Struck the two youths to the ground. B. Had a good bargain with the two youths. C. Gave the two youths what they wanted. D. Just paid no attention to the two youths. 参考答案:A
