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如果个人及家庭的自用住宅价值增加,只需要在资产负债表中直接计入已经增加的价值额,而不用把它列入净资产。( )

A. 对
B. 错

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20世纪70年代,利率管制政策逐渐加强,在这种背景下,金融期货应运而生。()

A. 对
B. 错

振光有限责任公司是一家中外合资经营企业,2002年度发生了以下事项:1.1月21日,公司接到市财政局通知,市财政局将要来公司检查会计工作情况。公司董事长兼总经理胡某认为,公司作为中外合资经营企业,不应受《中华人民共和国会计法》的约束,财政部门无权来检查。2.3月5日,公司会计科一名档案管理人员生病临时交接工作,胡某委托单位出纳员李某临时保管会计档案。3.4月15日,公司从外地购买了一批原材料,收到发票后,与实际支付款项进行核对时发现发票金额错误,经办人员在原始凭证上进行了更改,并加盖了自己的印章,作为报销凭证。4.5月2日,公司会计科科长退休。公司决定任命自参加工作以来一直从事文秘工作的办公室副主任王某为会计科科长。5.6月30日,公司有一批保管期满的会计档案,按规定需要进行销毁。公司档案管理部门编制了会计档案销毁清册,档案管理部门的负责人在会计档案销毁清册上签了字,并于当天销毁。6.12月1日,公司董事会研究决定,公司以后对外报送的财务会计报告由王科长签字、盖章后报出。要求:根据上述情况和会计法律制度的有关规定,回答下列问题: 该公司王某担任会计科科长是否符合法律规定为什么?

Parents can easily come down with an acute case of schizophrenia from reading the contradictory reports about the state of the public schools. One sat of experts asserts that the schools are better than they have been for years. Others say that the schools are in terrible shape and are responsible for every national problem from urban poverty to the trade deficit. One group of experts looks primarily at such indicators as test scores, and they cheer what they see: all the indicators—reading scores, minimum competency test results, the Scholastic Aptitude Test scores—are up, some by substantial margins. Students are required to take more academic courses—more mathematics and science, along with greater stress on basic skills, including knowledge of computers. More than 40 state legislatures have mandated such changes. But in the eyes of another set of school reformers such changes are at best superficial and at worst counterproductive. These experts say that merely toughening requirements, without either improving the quality of instruction or, even more important, changing the way schools are organized and children are taught makes the schools worse rather than better. They challenge the nature of the test, mostly multiple choice or true or false, by which children’s progress is measured; they charge that raising the test scores by drilling pupils to come up with the right answers does not improve knowledge, understanding and the capacity to think logically and independently. In addition, these critics fear that the get-tough approach to school reform will cause more of the youngsters at the bottom to give up and drop out. This, they say, may improve national scores but drain even further the nation’s pool of educated people. The way to cut through the confusion is to understand the different yardsticks used by different observers. Compared with what schools used to be like "in the good old days", with lots of drill and uniform requirements, and the expectation that many youngsters who could not make it would drop out and find their way into unskilled jobs--by those yardsticks the schools have measurably improved in recent years. But by the yardsticks of those experts who believe that the old school was deficient in teaching the skills needed in the modem world, today’ s schools have not become better. These educators believe that rigid new mandates may actually have made the schools worse. According to the author the drop-out rate of school children is often caused by the______.

A. inability of the children
B. school reforms
C. easy access to unskilled job
D. tough requirements of the schools

Space enthusiasts look to the day when ordinary people, as well as professional astronauts and members of Congress, can leave Earth behind and head for a space station resort, or maybe a base on the moon or Mars. The Space Transportation Association, an industry lobbying group, recently created a division devoted to promoting space tourism, which it sees as a viable way to spur economic development beyond Earth. The great stumbling block in this road to stars, however, is the sheer difficulty of getting anywhere in space. Merely achieving orbit is an expensive and risky proposition. Current space propulsion technologies make it a stretch to send probes to distant destinations within the solar system. Spacecraft have to follow multi-laver, indirect trajectories that loop around several planes in order to gain velocity from gravity assists. Then the craft lack the energy to come back. Sending spacecraft to other solar systems would take many centuries. Fortunately, engineers have no shortage of inventive plans for new propulsion systems that might someday expand human presence, literally or figuratively, beyond this planet. Some are radical refinements of current rockets or jet technologies. Others harness nuclear energies or would ride on powerful laser beams. Even the equivalents of "space elevators" for hoisting cargoes into orbit are on the drawing board. "Reach low orbit and you are halfway to anywhere in the Solar System," science-fiction author Robert A. Heinlein memorably wrote, and virtually all analysts agree that inexpensive access to low Earth orbit is a vital first step, because most scenarios for expanding humankind’ s reach depend on the orbital assembly of massive spacecraft or other equipment, involving multiple hunches. The need for better launch systems is already immediate, driven by private and public sector demand. Most commercial payloads are destined either for the now crowed geo-stationary orbit, where satellites jostle for elbow room 36,000 kilometers above the equator, or for low-Earth or bit, just a few hundred kilometers up. Low-Earth orbit is rapidly becoming a space enterprise zone, because satellites that close can transmit signals to desktop or even handheld receivers. Scientific payloads are also taking off in a big way. More than 50 major observatories and explorations to other solar systems’ bodies will lift off within the next decade. The pressing demand for launches has even prompted Boeing’s commercial space division to team up with RSC—Energia in Moscow and Kvaerner Maritime in Oslo to refurbish an oil rig and create a 34,000—ton displacement semi-submersible launch platform that will be towed to orbitally favorable launch sites. The passage is mainly about______.

A. the development of space technology
B. the obstacles and prospects of space transportation
C. the public interests in space travel
D. the growth of space business

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