单项选择题

下列关于代理建账记账业务的说法,符合有关规定的是()。

A.注册税务师代理记账不包括代理制作原始凭证
B.注册税务师为个体工商户建账时,应严格按个体工商户会计制度的规定,不得自行减少会计科目
C.注册税务师不得代理客户进行对账和结账工作
D.注册税务师可代理登记银行存款日记账

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【案例分析题】

The political career of Cicero,a great Roman statesman and the most well-known speech maker of his time,was a remarkable one.At the time,high political offices in Rome,though technically achieved by winning elections,were almost exclusively controlled by a group of wealthy noble families that held them for many generations.Cicero’s family,though noble,was not one of them,nor did it have great wealth.But Cicero had a great deal of political ambition;at a very young age he chose as his basic belief the same as Achilles was said to have had:to always be the best and overtop the rest.Lacking the advantage of a proper family origin,there were especially only two career options open to them.One was a military career,since military success was thought to result from exceptional personal qualities and could lead to popularity and therefore political opportunity as was the case much later for American presidents Ulysses S.Grant and Dwight D.Eisenhower.Cicero,however,was no soldier.He hated war,and served in the military only very briefly as a young man.
Instead,Cicero chose a career in the law.To prepare for this career,he studied law,rhetoric,and philosophy.When he felt he was ready,he began taking part in legal cases.A career in the law could lead to political success for several reasons,all of which are still relevant today.First,a lawyer would gain a great deal of experience in making speeches.Second,he could also gain exposure and popularity from cases.Finally,a successful lawyer would build up a network of political connections,which is important now but was even more important in Cicero’s time,when political competition was not conducted along party lines or on the basis of doctrine,but instead was based on loose,shifting networks of personal friendships and commitments.Cicero proved to be an excellent speech-maker and lawyer,and an outstanding politician.He was elected to each of the principal Rome offices on his first try and at the earliest age at which he was legally allowed to run for them.

To win an important office in Cicero’s time,a candidate should().

A.be born of a wealthy family
B.possess political experience
C.launch a national campaign
D.convince the general public

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