单项选择题会计师事务所申请证券资格,注册会计师不少于()人。

A.20

B.200

C.100


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1.问答题

常印曾经是一乡镇企业的经营策划者。他一直渴望自己能够成为一个老板。因此。他随时部寻找自己发展事业的大好时机。
常印的家就在镇政府所在地。他们的镇每逢公历的“二、五、八”就有方圆近百里的人到这里赶集。他发现每逢这时。都有百里以外的企业到这里批发或零售雪糕、冰激凌。大小商贩、个人要排很长的大队前来购买。尤其是天气渐暖以后。更是如此。前来赶集买雪糕、冰激凌的人更多。有的人很早来排队。但到最后还是两手空空而归。他也时常看到乡村的娃娃花着高价。吃到劣质的所谓的冰激淋、于是他要自己创办一个冰激凌加工厂。让自己的父老乡亲随时吃到价廉可口的冰激凌。在酷暑之时。给企盼着凉爽的人们趋走燥热。
常印家位于长春市外县的一个乡镇。周围方圆几十里没有一个冷制品厂。人们渴望能有-个随时批发、零售雪糕、冰激凌的厂家。尤其生活在这里的农民。绝大多数郁是机械化种田。秋收.农闲时间很多。大半年的空闲时间很多人都想再趁机搞些能带来收入的“小买卖”。近些年来。人们的收人多了。生活观念也在变化。村里村外的娃娃。即使是成人也如此。都企盼着随时吃到口感好。营养丰的雪糕或冰激凌。于是常印坚定了信心。开始进行市场调查。
调查显示:
1.需求量资料:周边5个乡镇。每个乡镇下约有人口8万.总计约有40万人口。按现有生活水平和消费观念估算。在3、4、5、11、12、1月淡季。每日也需4万支冰激凌。在6、7、8、9、10月则日需要量将达到80000-90000万支。经咨询有关部门测算。若考虑乡间距离的远近。和其他竞争市场的因素。该加工厂若能保证冰棋淋的质量。价格合理。将占60%-65%的市场。即在淡季。日需求量将达到24000-26000支。旺季日需要量将达到48000-58500支。
2.成本费用资料;他为了减少风险。打其去长春市的某个冷饮厂租设备。全套设备年租金需45万元(可以房屋等实物作抵押。不必支付货币资金);租库房和车间每月固定支付租金2000元;工人可到市场随时招聘。按现行劳务报酬计算。每生产1000支冰棋淋支付各种工人(包括熬料、打料、拔模.包装工人)计件工资28元;聘管理人员、采购人员各一名。月薪分别1500元。技术人员一名。月薪2000元(包括设备的维护和修理);每月固定支付卫生费和税金1000元。在生产冰激凌时。按市价计算所耗各种费用如下(以每锅料为标准。每锅料能生产1000支冰激凌。)

3.生产能力:从设备的运转能力看。日生产能力12锅;出于考虑机器设备的维修。节假日和天气情况(阴雨天)等原因。预计全年可工作300天左右。
4.定价:按现行同等质量冰棋淋的市场平均价定价。0.35元/支。
5.资金来源:依靠个人储蓄(不考虑利息费用)。
经过两个月的调查与考核。常印坐下来。重新考虑。他不知道是否应当设立这个加丁厂?它每年能给自己带来多少利润呢?

他若想年获利18万。能实现吗?若不能实现。可以采取哪些措施。可行吗?
2.单项选择题

According to the majority of Americans,women are every bit as capable of being good political leaders as men.The same can be said of their ability to dominate the corporate boardroom.And according to a new Pew Research Center survey on women and leadership,most Americans find women indistinguishable from men on key leadership traits such as intelligence and capacity for innovation,with many saying they're stronger than men in terms of being passionate and organized leaders.
So why,then,are women in short supply at the top of government and business in the United States?According to the public,at least,it's not that they lack toughness,management talent or proper skill sets.
It's also not all about work-life balance.Although economic research and previous survey findings have shown that career interruptions related to motherhood may make it harder for women to advance in their careers and compete for top executive jobs,relatively few adults in the recent survey point to this as a key barrier for women seeking leadership roles.Only about one-in-five say women's family responsibilities are a major reason why there aren’t more females in top leadership positions in business and politics.
Instead,topping the list of reasons,about four-in-ten Americans point to a double standard for women seeking to climb to the highest levels of either politics or business,where they have to do more than their male counterparts to prove themselves.Similar shares say the electorate (选民)and corporate America are just not ready to put more women in top leadership positions.
As a result,the public is divided about whether the imbalance in corporate America will change in the foreseeable future,even though women have made major advances in the workplace.While 53% believe men will continue to hold more top executive positions in business in the future,44% say it's only a matter of time before as many women are in top executive positions as men.Americans are less doubtful when it comes to politics:73% expect to see a female president in their lifetime.

What does the passage say about corporate America in the near future?()

A.More and more women will sit in the boardroom.
B.Gender imbalance in leadership is likely to change.
C.The public is undecided about whether women will make good leaders.
D.People have opposing opinions as to whether it will have more women leaders.

4.单项选择题

According to the majority of Americans,women are every bit as capable of being good political leaders as men.The same can be said of their ability to dominate the corporate boardroom.And according to a new Pew Research Center survey on women and leadership,most Americans find women indistinguishable from men on key leadership traits such as intelligence and capacity for innovation,with many saying they're stronger than men in terms of being passionate and organized leaders.
So why,then,are women in short supply at the top of government and business in the United States?According to the public,at least,it's not that they lack toughness,management talent or proper skill sets.
It's also not all about work-life balance.Although economic research and previous survey findings have shown that career interruptions related to motherhood may make it harder for women to advance in their careers and compete for top executive jobs,relatively few adults in the recent survey point to this as a key barrier for women seeking leadership roles.Only about one-in-five say women's family responsibilities are a major reason why there aren’t more females in top leadership positions in business and politics.
Instead,topping the list of reasons,about four-in-ten Americans point to a double standard for women seeking to climb to the highest levels of either politics or business,where they have to do more than their male counterparts to prove themselves.Similar shares say the electorate (选民)and corporate America are just not ready to put more women in top leadership positions.
As a result,the public is divided about whether the imbalance in corporate America will change in the foreseeable future,even though women have made major advances in the workplace.While 53% believe men will continue to hold more top executive positions in business in the future,44% say it's only a matter of time before as many women are in top executive positions as men.Americans are less doubtful when it comes to politics:73% expect to see a female president in their lifetime.

What do we learn from previous survey findings about women seeking leadership roles?()

A.They have unconquerable difficulties on their way to success.
B.They are lacking in confidence when competing with men.
C.Their failures may have something to do with family duties.
D.Relatively few are hindered in their career advancement.