题目内容
吊销会计从业资格证既是行政处罚也是刑事责任。()
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会计职业道德的表现形式既有明确的成文的规定，也有不成文的规范。()
Part B
Directions: You will hear 3 conversations or talks and you must answer the questions by choosing A, B, C or D. You will hear the recording ONLY ONCE.
听力原文：W: Jim, thank goodness you've arrived. The class presentation started half an hour ago, and I was just beginning to panic.
M: I'm sorry for being late, Alice. This morning has been a real mess. I didn't think I was going to make it here at all.
W: Why are you late？ Our presentation depends on those graphs you are holding.
M: Yes, I know. I'll tell you about it later. First, let's see how we are doing for time. Two groups are still ahead of us, aren't they？ The presentations on the rights of the consumer and the analysis of the stock market. That means I've got twenty minutes to sort out.
W: You look cold. What happened？
M: I've been standing outside in arctic temperatures for over an hour waiting for a bus.
W: Over an hour？ But I thought your apartment was only a ten minute bus ride to campus.
M: In normal conditions, but the bus was delayed because of the weather, and when I stopped in a drug store to call home for a ride, the bus went by. As luck would have it there was no one at home, so I had to wait another forty-five minutes for the next bus.
W: That's Murphy's Law, isn't it？ What did it say？ If anything can go wrong, it will. Well, we've still got twenty minutes to get our wits together.
What is the woman's tone of voice when she first sees the man？
From the text we can see that the author seems______.
From the last paragraph we can infer that______.
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