2021年度广东中级会计职称考试模拟练习卷（1）新整理版.doc

广东中级会计职称考试真题卷（1） 本卷共分为2大题50小题，作答时间为180分钟，总分100分，60分及格。 严格遵守考试纪律，维护考试秩序！ 一、单项选择题（共25题，每题2分。每题的备选项中，只有一个最符合题意） 1.As thick-skinned elected officials go, FIFA President Joseph S. Blatter is right up there with Bill Clinton. The chief of the Zurich based group that oversees World Cup soccer hasn’t been accused of groping any interns, but that’s about all he hasn’t been accused of. Vote buying, mismanagement, cronyism—and that’s just for starters. Yet the 66-year-old Swiss shows no sign of abandoning his campaign for a second four-year term. Blatter, a geek of dispensing FIFA’S hundreds of million in annual revenue to inspire loyalty, even stands a good chance of reelection. At least he did. Since mid-March, he has seen a credible challenger emerge in Issa Hayatou, president of the African Football Confederation. Hayatou, a 55-year-old from Cameroon, leads a group of FIFA reformers that also includes FIFA Vice-President Lennart Johansson, a Swede who lost the presidential election to Blatter in 1998. These contenders’ mission: to end what they call the culture of secrecy and lack of accountability that threatens FIFA with financial disaster. Representatives of the world’s 204 national soccer associations meet in Seoul on May 29, and the rebels are given a chance of unseating Blatter. But even they concede that the FIFA honcho won’t be easy to dislodge. Blatter’s staying power seems incredible, given the array of misdeeds attributed to him and his circle. However, there are signs that FIFA’S troubles are bigger than Blatter is saying. The insurgents have already won one victory: They persuaded the rest of the executive board to order an audit of FIFA finances. But Blatter who claims, through a spokesman, that the accusations are a smear campaign-should not be underestimated. At least publicly, sponsors and member associations remain remarkably silent with the controversy. For example, there is no outward sign of outrage from German sports equipment maker Adidas-Salomon, wh