题目内容

听力原文: It is commonly believed in the United States that school is where people go to get an education. Nevertheless, the distinction between schooling and education implied a lot.
Education is much more open-ended and all-inclusive than schooling. It can take place anywhere, whether in the shower or in the job. It includes both the formal learning that takes place in schools and the whole universe of informal learning. The agents of education can range from a revered grandparent to the people debating politics on the radio, from a child to a distinguished scientist. Whereas schooling has a certain predictability, education quite often produces surprises. A chance conversation with a stranger may lead a person to discover how little is known of other religions. People are engaged in education from infancy on. Education, then, is a very broad, inclusive term. It is a lifelong process, a process that starts long before the start of school, and one that should be an integral part of one's entire life.
Schooling, on the other hand, is a specific, formalized process, whose general pattern varies little from one setting to the next. Throughout a country, children arrive at school at approximately the same time, take as- signed seats, are taught by an adult, use similar textbooks, do homework, take exams, and so on. The slices of reality that are to be learned, whether they are the alphabet or an understanding of the working of government, have usually been limited by the boundaries of the subject being taught. For example, high school students know that they're not likely to find out in their classes the truth about political problems in their communities or what the newest filmmakers are experimenting with. There are definite conditions surrounding the formalized process of schooling.
(30)

At school.
B. At home.
C. In a community.
D. In a library.

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甲注册会计师在计划审计工作前,开展了初步业务活动,执行这一程序的目的不在于()。

A. 确保注册会计师已具备执行业务所需要的独立性和专业胜任能力
B. 确保与被审计单位不存在对业务约定条款的误解
C. 确保重要性水平的合理性
D. 确定不存在因管理层诚信问题而影响注册会计师保持该项业务意愿的情况

如果注册会计师E拟定对于存货项目进行PPS抽样,则其对下列有关概率比例规模抽样的表述中,正确的是()。

A. PPS抽样抽样分布应当近似于正态分布
B. 与低估的账户相比,PPS抽样高估的账户被抽取的可能性更小
C. PPS抽样每个账户被选中的机会相同
D. 余额为零的账户在PPS抽样中没有被选中的机会

甲注册会计师在本期审计业务开始时应当开展初步业务活动,以下不属于初步业务活动内容的是()。

A. 针对保持客户关系和具体审计业务实施相应的质量控制程序
B. 评价遵守职业道德规范的情况
C. 实施进一步审计程序
D. 就审计业务约定条款达成一致意见

D注册会计师对于控制环境的下列理解中不正确的是()。

A. 控制环境包括治理职能和管理职能,以及治理层和管理层对内部控制及其重要性的态度、认识和措施
B. 控制环境设定了被审计单位的内部控制基调,影响员工对内部控制的认识和态度
C. 了解管理层在治理层的监督下,是否营造并保持了诚实守信和合乎道德的文化,以及是否建立了防止或发现并纠正舞弊和错误的恰当控制
D. 在审计业务承接阶段,注册会计师就需要对控制环境做出最终评价

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