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记账人员与经济业务和事项的审批人员、经办人员、财产保管人员的职责权限应当明确,并相互分离、相互制约。()

A. 对
B. 错

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案例分析题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:1.公司董事长兼总经理胡某认为中外合资经营企业不受《中华人民共和国会计法》约束的观点是否正确 该公司由出纳员临时保管会计档案的做法是否符合法律规定?为什么?

The communications explosion is on the scale of the rail, automobile or telephone revolution. Very soon you’ll be able to record your entire life (1) —anything a microphone or a camera can sense you’ Il be able to (2) . In particular, the number of images a person captures in a lifetime is set to rise exponentially. The thousand (3) a year I take of my children on a digital camera are all precious to me. (4) a generation’ s time, my children’ s children will have total image documentation of their entire lives—a (5) log of tremendous personal value.By then we’ll be wrestling with another question: how we control all the electronic (6) connected to the internet: trillions of PCs, laptops, cell phones and other gadgets. In Cambridge, we’re already working (7) millimetre-square computing and sensing devices that can be linked to the internet through the radio network. This sort of (8) will expand dramatically (9) microscopic communications devices become dirt-cheap and multiply. Just imagine (10) the paint on the wall could do if it had this sort of communications dust in it: change colour, play music, show movies or even speak to you.(11) costs raise other possibilities too. (12) launching space vehicles is about to become very much cheaper, the number of satellites is likely to go up exponentially. There’ s lots of (13) up there so we could have millions of them. And if you have millions of loworbit satellites, you can establish a (14) communications network that completely does away with towers and masts. If the satellites worked on the cellular principle so you got spatial reuse of frequencies, system (15) would be amazing. Speech is so (16) that I expect voice communication to become almost free eventually: you’ 11 pay just a monthly fixed (17) and be able to make as many calls as you want. By then people will also have fixed links with business (18) , friends and relatives. One day I (19) being able to keep in touch with my family in Poland on a fibreoptic audio-video (20) ; we’ll be able to have a little ceremony at supper-time, open the curtains and sit down "together" to eat. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.13()

A. distance
B. vacancy
C. space
D. gap

会计从业人员必须遵守会计执业行为的基本准则。这些执业基本准则至少应包括:合法;真实;准确;完整;及时。()

A. 对
B. 错

The communications explosion is on the scale of the rail, automobile or telephone revolution. Very soon you’ll be able to record your entire life (1) —anything a microphone or a camera can sense you’ Il be able to (2) . In particular, the number of images a person captures in a lifetime is set to rise exponentially. The thousand (3) a year I take of my children on a digital camera are all precious to me. (4) a generation’ s time, my children’ s children will have total image documentation of their entire lives—a (5) log of tremendous personal value.By then we’ll be wrestling with another question: how we control all the electronic (6) connected to the internet: trillions of PCs, laptops, cell phones and other gadgets. In Cambridge, we’re already working (7) millimetre-square computing and sensing devices that can be linked to the internet through the radio network. This sort of (8) will expand dramatically (9) microscopic communications devices become dirt-cheap and multiply. Just imagine (10) the paint on the wall could do if it had this sort of communications dust in it: change colour, play music, show movies or even speak to you.(11) costs raise other possibilities too. (12) launching space vehicles is about to become very much cheaper, the number of satellites is likely to go up exponentially. There’ s lots of (13) up there so we could have millions of them. And if you have millions of loworbit satellites, you can establish a (14) communications network that completely does away with towers and masts. If the satellites worked on the cellular principle so you got spatial reuse of frequencies, system (15) would be amazing. Speech is so (16) that I expect voice communication to become almost free eventually: you’ 11 pay just a monthly fixed (17) and be able to make as many calls as you want. By then people will also have fixed links with business (18) , friends and relatives. One day I (19) being able to keep in touch with my family in Poland on a fibreoptic audio-video (20) ; we’ll be able to have a little ceremony at supper-time, open the curtains and sit down "together" to eat. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.17()

A. subsidy
B. charge
C. tuition
D. revenue

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