题目内容
A公司是一家股份公司，2008年度发生了以下事项： (1)3月20日，市财政部门到公司进行检查，公司领导以“单位最近正在进行生产整顿，没有时间”为由，予以了拒绝。 (2)5月18日，从事公司财务部门内部会计档案保管工作的李某休产假，公司决定由出纳员陈某临时顶替一下工作。 (3)6月9日，公司财务科长张某退休，公司决定任命具有注册会计师资格和会计从业资格证书，且在公司内部审计部门工作了10年的吴某担任财务科长。 (4)6月29日，公司出纳员陈某顶替李某从事单位内部会计档案保管工作期间，应自己爱人要求，利用职务之便，私自将本公司开发新产品的成本资料和相关技术资料复印后交给其爱人单位有关人员。 (5)8月27日，公司从外地购买了一批货物，收到发票后，发现发票金额与实际支付金额不一致，经办人员便在原始凭证中作了更改，并加盖了自己的印章，作为报销凭证。 (6)9月15日，经公司董事会研究决定重申，公司今后对外报送的财务会计报告必须由公司董事长兼总经理的钱某、主管会计的副总经理刘某和财务科长吴某三人同时签名、盖章后方能报出。 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： 该公司拒绝市财政部门对其会计工作的检查是否符合会计法律制度的规定说明理由。
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对擅自销毁账簿或拒不提供纳税资料的，税务机关有权核定应纳税额。( )
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滨江市万达股份有限公司(以下简称万达公司)2008年发生以下情况： (1)3月12日，为方便公司支取现金，在已开立一个基本存款账户的情况下，公司财务经理李某通过私人关系，经中国工商银行滨江市分行领导同意，在其下属的分理处又设一基本存款账户。 (2)4月10日，公司从外地购买一批原材料，出纳入员张某在审查相关单据时，发现购货发票的大小写金额不一致，经核对有关合同查明：大写金额没错，小写金额是计算错误造成的。张某要求经办人员在发票上作了更正，并加盖了经办人员的印章。 (3)6月25日，公司财务部签发了一张价值为12000的转账支票，用于支付B运输公司的运费，而在B公司提示付款时，万达公司账户的存款余额仅为8000元。开户银行除退票外，对万达公司处以1000元的罚款；B公司也要求万达公司赔偿其损失1000元。 (4)8月9日，公司处理一批报废的办公用电脑，收到变价收入3000元，会计人员刘某按财务经理李某的意思将该笔款项以个人名义存储。 (5)10月18日，会计档案保管人员夏某因病住院，张某被临时安排接管夏某的工作。移交时，夏某直接将档案室的钥匙交给张某，总账会计孙某在场。 要求：根据上述资料，结合会计、金融、会计职业道德等方面的法律法规，回答下列问题： 出纳入员张某临时接管夏某的工作是否符合规定会计工作交接存在哪些问题分别说明理由。
TEXT A Except at night, they hardly ever have time together. He often sits alone in the house waiting for Julie-Julie to come home. It would be nice to have kids to play with when one comes home from work. But, Oh, the house is too small, Kappy-Pappy dear. We need to save and move to a bigger place before we can start a family. Kapsak never understands that. What does a big house have to do with having children When he and Eka Udo had children, did they have a big house But they died, didn’t they And the doctor later said something about cramped living conditions making it easy for malaria to virtually wipe out his family. So maybe Julie-Julie has a point. All his children had died because of being cooped up in one room. All except Udo. Udo Kapsak would not ordinarily admit it but the truth is he misses the boy so much. Udo’s full-faced smile. His quirky-chirpy ways. His innocent probing manner. Oh Udo! He’ll be approaching five now. Five! A big baby! Sighing noisily, Kapsak tries to put thoughts of his son out of his mind. He has not seen the boy in over three years. And maybe he has gone the way his brother and sisters went. No. Not likely. Awadamoto would have told him. Awadamoto. It’s been a long time since Kapsak saw him. Throwing on a shirt, Kapsak hurries off to the taxi rank in the business district. "Kapsak, Kapsak!" Awadamoto cheers as his childhood friend approaches. "Awadamoto! You have abandoned me!" "Use that word lightly, Kapsak. You know who has done the most abandoning between me and you." "But Awad, we live here in town together." "Blame that wife of yours. I did not go to school and I don’t like going near people who make me remember that all the time." Kapsak has it in mind to say something good about his wife, but something else jumps to his mouth. "Come Awad, what is Gestapo" "Gestapo" "No, Gestapo." "Man, I don’t know. Where did you hear it" "Eh, I heard it somewhere. How is the village" "Exactly as you left it." "And... " "Eka Udo" "Yes. How is she" "How does it concern you Anyway, I heard some big chief from her mother’s village has taken her for his third wife." "What of my son Is it well with him" "You would have known if you had bothered to go and check on him. Look, it’s my turn. "Bawling out to passengers to climb into his ramshackle taxi, Awadamoto ambles off. It is pouring heavily when Julie-Julie returns. Outside, it is rain. Inside, it is confusion. Kapsak is at first happy to see her back safely. Then his happiness turns to anger as she carries on about what an exciting time she had. Finally his anger succumbs to her gentle caresses and passion rules their world. Julie-Julie shoots out at first light. "I’ve got to see someone urgently, Kappy-Pappy. "Kappy-Pappy, that is my name now, Kapsak laughs to himself as he shuffles off to the construction site where he manages to earn a few bucks. On his way into the main yard, he ducks out of the way of a fast-moving four-wheel drive vehicle driven by an expatriate. Cursing lightly, he looks back to see the driver locked in a passionate kiss with a woman with luxuriant hair. "No wonder he nearly killed me!" Kapsak spits out. "Early morning and he’s already..." His mouth remains open but the words dry up. like the water taps of the city. The woman with the expatriate turns momentarily, perhaps to pick up something from the backseat. In that instant, Kapsak sees clearly the woman for whom he had left his first wife and forsaken his family and people. But he does not see the earthmover in front of him. Neither does he hear its powerful horns. And the driver of the earthmover does not see Kapsak. By the time someone notices the crushed figure lying by the roadside, a blackening pool of blood has begun to seep into the earth. The best title for the passage would probably be
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