第12题: [简答题]Outline: 1. Some people say that the recent increased enrollment of university students is a good thing. 2. Others hold the opposite view. 3. Your opinion. Please illustrate your point with adequate evidence. 参考答案:Is University Expansion a Good Thing’ Many colleges and universities have expanded their enrollment since 1998．There are several reasonable advantages for the expansion．Firstly，this can keep up with the need of the job market to produce more qualified people to take up the johs．Secondly，the expan sion has entitled many high school graduates to the right of receiving higher education． Last but not least，it can raise the intellectual standards of our nation． However，studies show that the trend to expand has brought about many problems． For instance，the teaching facilities and accommodation capacities of many colleges and uni- versities are limited and are unable to meet the demand of all ever increasing number of the newly enrolled students．On the other hand，the average quality of the freshmen is de clining．In the long run，hunting for a job will be a tough thing for the graduates and that will inevitably exert much pressure on the prospects of employment． In spite of all this，1 am still confident that the expansion of enrollment is of great benefit to our society and is a good thing．With the development of our national economy， the problem as mentioned above will be solved if proper measures are taken．
第13题: [多项选择]财务会计报告应当由（）签名并盖章。 A. 单位负责人 B. 主管会计工作的负责人 C. 编制报告的会计人员 D. 总会计师 参考答案:A, B, D
第17题: [单项选择]小叶性肺炎并发症一般不包括 A. 败血症 B. 肺脓肿 C. 呼吸衰竭 D. 肺肉质变 E. 脓胸 参考答案:D
第18题: [单项选择]依照《个人独资企业法》的规定，下列各项中，不得作为投资人出资方式的有( )。 A. 土地使用权 B. 其他财产权利 C. 劳务 D. 家庭共有财产 参考答案:C 答案解析:[解析] 在目前我国的各类企业中，只有合伙企业法律明确规定，只有合伙企业可以劳务出资，其条件为须经全体合伙人一致同意，并依法评估作价。
