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甲股份有限公司是2006年1月1日成立的一家大型国有控股企业。该公司成立后发生如下事项： (1)2006年1月，董事长刘某主持召开董事会会议，决定由一名副总经理主管财会工作，为避免行政职务的重复设置，公司不再设置总会计师岗位。 (2)2006年9月，董事长刘某授意该企业出纳将收到的下角料销售款100000元不记收入账，另行记入“账外账”，用于董事长日常应酬。 (3)2006年12月，公司因产品滞销，亏损已成定局。公司董事长刘某指使会计部主管在会计报表上作一些“技术处理”，确保“实现”年初定下的盈利100万元的目标。会计部主管遵照办理。 (4)2007年1月，聘请某会计师事务所进行年度报表审计，公司董事长刘某以延聘和提高审计报酬为条件，示意注册会计师出具“无保留意见审计报告”，但遭到注册会计师的拒绝。 要求：根据上述情况和现行会计、金融等法律、法规、规章的规定，回答下列问题： 根据《会计法》规定，该公司董事长刘某授意出纳将下角料销售款记人“账外账”属于什么违法行为除由县级以上财政部门责令限期改正外，还可对单位及有关人员怎样处罚或处理
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山东省会计从业资格实行IC卡辅助管理，在全省范围内通用。( )
阅读下面这篇短文，短文后列出7个句子，请根据短文的内容对每个句子做出判断。 Kitchen Design Over the years economic, social and technological factors have influenced the design of kitchens. Since it is often used simultaneously by both family members as well as guests, the kitchen requires not only a glamorous look but a practical one. Also, the design elements must meet the needs of the modern family. Environmental concerns have had an enormous impact on kitchen design. This concern includes recycling of household materials, as well as energy efficient appliances and the purity of both water and air. Research shows that up to 85 percent of the population is concerned about what might be in their drinking water. They are also often dissatisfied with the taste and odor of what comes out of their tap. This is why it’s important to consider adding a water filter system. The character of today’s kitchen is very different from the way it was thirty years ago. There’s more sophistication in food preparation, and more technological help with cooking and clean up. When choosing cabinets, first consider the style. Use the architectural style of your house as a guide. Because cabinets are a big investment, it is best to choose quality. Popular styles in kitchen cabinets are framed panel doors with raised or recessed panels of wood, cabinet fronts with glass panes, or simple slab doors in a rich painted or laminated finish. Cabinet pulls, handles and knobs are offered in a myriad of designs and finishes. Treat hardware as jewelry and don’t be afraid to mix and match styles. Because many of today’s kitchens consist of two or more cooks sharing in the meal preparation, there is a need for more counter space, cooktops and sinks. Altough lifestyles are changing, the primary function of the kitchen as an area for preparing food has remained unchanged. The sink 10 remains one of the most used areas in the kitchen as well as an important decorative statement. Appliance technology is moving at a very fast pace. Choosing what type of appliances as well as how many will depend on several factors such as how often and how much you cook and the size of you kitchen. Don’t limit yourself to one of each kind of appliance. You can have a refrigerator in one place and a freezer in a separate area or two sets of cooktops, one on the counter next to the wall oven and one on an island. You can even have two sets of cooktops, one on the counter next to the wall oven and one on an island. You can even have two dishwashers if size and budget requirs and permit-think of it as saving time in the long run. The design of the sink is indicative of a kitchen designer’s intelligence.
B We spent a day in the country, picking wild flowers. With the car full of flowers we were going home. On our way back my wife noticed a cupboard (柜橱) outside a furniture shop. It was tall and narrow．"Buy it, "my wife said at once．"We’ll carry it home on the roof rack．I’ve always wanted one like that．" What could I do Ten minutes later I was ￡20 poorer; and the cupboard was tied on the roof rack. It was six feet long and eighteen inches square, quite heavy too. In the gathering darkness I drove slowly. Other drivers seemed unusually polite that evening. The police even stopped traffic to let us through. Carrying furniture was a good idea. After a time my wife said，"There’s a long line of cars behind. Why don’t they overtake, I wonder" In fact a police car did overtake. The two officers inside looked at us seriously as they passed. But then, with great kindness, they led us through the rush-hour traffic. The police car stopped at our village church. One of the officers came to me. "Right, sir, "he said. "Do you need any more help" I was a bit puzzled. "Thanks, officer, "I said. "You have been very kind. I live just on the road." He was staring at our car, first at the flowers, then at the cupboard. "Well, well, "he said, laughing. "It’s a cupboard you’ve got there! We thought it was something else." My wife began to laugh. The truth hit me like a stone between the eyes. I smiled at the officer. "Yes, it’s a cupboard, but thanks again．"I drove home as fast as I could. In fact the husband _______ the cupboard.
阅读下面短文，从短文所给各题的四个选项([A]、[B]、[C]和[D])中选出能填入相应空白处的最佳选项。The measure of a man’s character is what he would do if he knew he would never be found out. —Thomas Macaulay Some thirty years ago, I was studying in a public school in New York. One day, Mrs. Nanette O’Neil gave an arithmetic (36) to our class. When the papers were (37) she discovered that twelve boys had made the same mistakes throughout the test. There is really nothing new about (38) in the exams. Perhaps that was why Mrs. O’Neill (39) even say a word about it. She only asked the twelve boys to (40) after class. I was one of the twelve. Mrs. O’Neill asked (41) questions, and she didn’t (42) us either. She wrote on the blackboard the (43) words by Thomas Macaulay. She then ordered us to (44) these words into our exercise-books one hundred times. I don’t (45) about the other eleven boys. Speaking for myself I can say: it was the most important single (46) of my life. Thirty years after being introduced to Macaulay’s words, they (47) seem to me the best yard-stick(准绳), because they give us a (48) to measure ourselves rather than others. (49) of us are asked to make (50) decisions about nations going to war or armies going to battle. But all of us are called (51) daily to make a great many personal decisions. (52) the wallet, found in the street, be put into a pocket or turned over to the policeman Should the (53) change received at the store be forgotten or (54) Nobody will know except (55) . But you have to live with yourself, and it is always better to live with someone you respect.
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