考生口语范文鉴赏:环境问题国际化
Environment problems are too big for individual countries or people to solve. Rather, it should be dealt with at an international level. Do you agree or disagree?
Human society has developed into a stage where environmental problems have gone beyond national borders and become an issue that can be only solved by the cooperation of all the countries in the world.
First, the seriousness of the environmental problems has gone beyond the individual country's ability to solve. The environment has been polluted for hundreds of years by all the people in every country. So it is impossible to ask one country to solve the problem of the whole human society. Second, the environment of the whole globe is a unity and it cannot be treated separately by each country. For example, the air pollution of carbon dioxides in one country will cause the warmth of the whole globe and ultimately affect other countries. Third, due to lacking of capital and advanced technology, some countries are not capable of dealing with the environment problems. They need the international assistance.
But, when we emphasize on the solution at the international level, it is by no means the excuse for individual countries or people to pass the buck to others. Since it is the problem of the whole human society, each member has his own duty. Only when every individual takes up his responsibility can the problem be solved. Further more, there are rich countries and poor countries. It is impossible for each country to take up the same duty for the existence of different national powers. Rich countries should not refuse to make contributions at the excuse that poor countries take less responsibility. And on the other hand, poor countries should not give up the hope to solve the problem at the excuse of lacking the ability.
We have only one earth, only under the efforts of all the countries can we make better of our home. Each member should make his own contribution. (305 words)
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专业知识水平考试:
考试内容以管理会计师(中级)教材:
《风险管理》、
《绩效管理》、
《决策分析》、
《责任会计》为主,此外还包括:
管理会计职业道德、
《中国总会计师(CFO)能力框架》和
《中国管理会计职业能力框架》
能力水平考试:
包括简答题、考试案例指导及问答和管理会计案例撰写。