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余额试算平衡是直接根据借贷记账法的记账规则为依据进行的试算平衡。()
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对于不真实、不合法的原始凭证，应退回给有关经办人员，由其负责将有关凭证补充完整、更正错误或重开后，再办理正式会计手续。()
Which of the following verbs is NOT formed by "back-formation"？
SECTION C NEWS BROADCAST
Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. At the end of each news item, you will be given 10 seconds to answer the questions.
听力原文： Nearly 900,000 U.S. children were neglected or abused in 2002 and 1,400 died as a result, the U.S. Health and Human Services (HHS) department reported on Thursday. Although there has been an improvement in the situation over the previous decade, HHS Secretary Tommy Thompson said in a statement, "The abuse of children remains a national tragedy that demands our commitment and action".
Surgeon General Dr. Richard Carmona announced he would create a working group to focus attention on the problem and find ways to tackle it.
Statistics gathered by the National Child Abuse and Neglect Data System showed child protective service agencies received 2.6 million reports of possible maltreatment in 2002. Of these, 896,000 were substantiated and most involved neglect.
HHS said the rate of child neglect and abuse in 2002 was about 20 percent lower than the rate in 1993, when maltreatment peaked at an estimated 15.3 out of every 1,000 children. The rate is now 12.3 out of every 1,000 children.
What is the speaker's attitude towards child neglect and abuse in the U.S.？
What changed from 1968 to 1996？
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