多选题下列属于设立代理记账中介机构应具备的规定条件有()。A至少有3名持有会计从业资格证书的专职从业人员B主管代理记账业务的负责人必须具有会计师以上专业技术职务资格C有健全的代理记账业务规范和财务会计管理制度D机构的设立依法经过工商行政管理部门或者其他管理部门核准登记
多选题
下列属于设立代理记账中介机构应具备的规定条件有()。
A
至少有3名持有会计从业资格证书的专职从业人员
B
主管代理记账业务的负责人必须具有会计师以上专业技术职务资格
C
有健全的代理记账业务规范和财务会计管理制度
D
机构的设立依法经过工商行政管理部门或者其他管理部门核准登记
参考解析
解析:
《代理记账管理办法》第4条规定,设立代理记账机构,除国家法律、行政法规另有规定外,应当符合下列条件:(1)3名以上持有会计从业资格证书的专职从业人员;(2)主管代理记账业务的负责人具有会计师以上专业技术职务资格;(3)有固定的办公场所;(4)有健全的代理记账业务规范和财务会计管理制度。
相关考题:
单选题2016年2月1日,甲公司为建造一栋厂房向银行取得一笔专门借款。2016年3月5日,以该借款支付前期订购的工程物资款。因征地拆迁发生纠纷,该厂房延迟至2016年7月1日才开工兴建,并开始支付其他工程款。2018年2月28日,该厂房建造完成,达到预定可使用状态。2018年4月30日,甲公司办理工程竣工决算。不考虑其他因素,甲公司该笔借款费用的资本化期间为()。A2016年2月1日至2018年4月30日B2016年3月5日至2018年2月28日C2016年7月1日至2018年2月28日D2016年7月1日至2018年4月30日
多选题评标委员会应当按原则履行职责,对所提出的评审意见承担个人责任,其评标工作应符合的基本要求是( )。A认真阅读招标文件,正确把握招标项目特点和需求B抽样审查、分析投标文件C严格按照招标文件中规定的评标标准、评标方法和程序评价投标文件D可以按照招标文件规定外的评标标准、评标方法和程序评价投标文件E按照法律规定推荐中标候选人,完成评标报告
单选题项目经理正在评估供货商的标书,两个供货商出售类似的电子元件,并且在供货商方进行集成,为了避免最大的风险,项目经理审查供货商的:()。A价格、销售额、利润率B价格、交付承诺、检验进度计划C价格、经验、交付方式D经验、个人技能、材料控制步骤
单选题Lucky is the man who has no "skeleton in his closet". When a man has done something in his life that he is ashamed of, that he wants to hide, he is said to have a "skeleton in his closet". Some people may have more than one skeleton. As we have noted many times, it is hard to find out how these expressions begin. Sometimes, we get some hard facts. But more often we have to depend on guesswork. And that is true of this phrase, which came from England. Before 1932, English law did not permit a doctor to cut open a dead human body for scientific examination, unless it was the corpse (尸体) of an executed (处决) criminal. But when it became legal, more and more doctors demanded skeletons for a more scientific study of medicine. It was helping in the advance of modern medicine. The demand had become so strong that men began to rob tombs and sell skeletons to doctors at high prices. We are told that a doctor would usually buy just one skeleton for scientific study. It became very important in his work. But he had to keep it hidden because most people objected to keeping such a thing. As a rule, the doctor would keep his skeleton in some dark corner where it could not be seen, or hide it in a closet. After a time, people began to suspect (怀疑) every doctor of hiding a skeleton in the closet. From this suspicion, the phrase "a skeleton in the closet" took on a broader, more general meaning to describe anything that a man wanted to keep others from discovering. It could be proof of a criminal act, or something much less serious. Well, that is one theory. One writer, however, believes that the phrase might have come from something that really happened. It is his guess that a hidden closet in some old English country home may have turned up a real skeleton, clear proof of some old family shame or crime. Well, one man’s guess is as good as another. But this sounds like a story by the great French novelist, Balzac. Baizac tells us of a man who suspected his wife of having a lover. The husband comes home by surprise. But she hears him and quickly hides her lover in the closet of her bedroom. He enters her room and asks her if she is hiding her lover. He says he will not open the door to the closet if she promises him there is no one there; He will believe her. She answers firmly that she is not hiding anyone in the closet. The husband then begins to build a solid brick wall against the closet. His wife watches, knowing that her lover will never come out alive. But she will not change her story and admit her guilt.Which of the following is right according to the textAIn the 20th century, doctors realized the importance of anatomy (解剖) in the development of medicine.BThe doctors of the ancient times liked to collect as many skeleton as possible.CThe thieves stole skeletons from tombs in order to help the doctors.DIt was legal that corpses of anybody were cut open for scientific examination in history.
问答题早读铃声响了,六年级一班班主任王老师走进教室,不久小明(学习成绩位列班上的前几名)气喘吁吁跑进教室,王老师摆了一下手,示意他进去坐好。过了一会儿,小强(学习成绩位于班上倒数几名)跑来,看到班主任在教室,就在教室外喊了声“报告”,王老师将其引至教学楼拐角处,做了10分钟的“思想工作”。看到这两种情景,同学们都在底下窃窃私语。请结合教师职业道德的相关知识点分析王老师的做法。
单选题“和平使命-2013”中俄联合反恐军演于2013年8月8日举行首次联合实兵演练,中俄参演部队紧密协作,并肩战斗,完成反恐战役实兵行动,进一步提高了双方合作反恐的能力。这表明()①军事关系是国际关系的重要内容②合作是国际关系的基本形式③国际关系的实质是一种利益关系④中国和俄罗斯已经结成军事同盟A①②B①③C②④D③④
单选题关于主管部门对自行招标书面材料的核准,《工程建设项目自行招标试行办法》规定,国家发展和改革委员会审查招标人报送的书面材料,不符合规定的,在批复()时,要求招标人委托招标代理机构办理招标事宜。A投资机会研究报告B项目建议书C资金申请报告D可行性研究报告
判断题为谋取不正当利益,给予集体所有制工作人员财物,数额较大的,也可按行贿罪定罪处罚A对B错