第20题: [单项选择]会计主体是指会计所服务的（） A. 特定单位 B. 投资者 C. 债权人 D. 管理者 参考答案:A
第21题: [简答题]请设计一节写作课的教案，达到以下目的。 1．学生能够用英语介绍cultural relics的短文。 2．培养学生运用英语的能力。 3．引导学生形成正确对待文化遗产的态度。 参考答案:Teaching plan(one possible version)： Step 1. Pre-writing 1．Ask the students to read Johann’s letter first． 2．Students choose their writing models． Step 2．While-writing 1．Students collect their ideas for the letter．Write them down in order． 2. Students begin to write their letters. 3. Choose some letters to show in the class. Step 3. Writing task 1. Students choose one cultural relic in their hometown that they think is worth saving. Write a letter to all the students of their school to encourage them to help save the cultural relic. They can use the model on Page 46 as a guide. 2. Students check the answers each other. 3. The teacher checks the answers in class. Step 4. Project Students finish the project in line with the following: ①Get together with three of your classmates and share your letters from the writing task with one another. Read each letter aloud. ②Know how to take the best idea from each letter and make an even better plan to protect a cultural relic in your hometown. Explain your reasons. ③Organize your plan step by step to get more and more students to join in the project. ④Prepare a short speech and have one member of your group tell your classmates.
第29题: [多项选择]咨询工程师在正式交付咨询成果之前必须与委托方进行必要的沟通，在沟通中应重点解决 ( )等问题。 A. 原委托合同签订过程中企业提供的情况与企业实际情况的差异，咨询工程师为此采取的措施、工作安排和工作量变化以及可能产生的时间变化 B. 咨询工作成果与委托方原期望结果之间存在的差异，差异产生的原因 C. 强调咨询工作成果的准确性 D. 将咨询结论的主要依据、问题、基本意见等与委托方进行交流，听取对方有无不同意见，并根据具体情况，决定是否对咨询意见进行必要的补充和调整 E. 与委托方发生分歧时力争不修改咨询结论 参考答案:A,B,D 答案解析:在沟通中咨询工程师应重点解决以下三方面的问题：
(1) 原委托合同签订过程中企业提供的情况与企业实际情况的差异，为此咨询工程师采取的措施及工作安排和工作量变化，以及可能产生的时间变化等；
