会计分期实际上是人为地将一个会计主体持续经营的生产经营活动划分为若干个相等的期间。( )
查看答案
关于平行登记,下列观点正确的是( )。
A. 所谓依据相同,是指总账和明细账依据的原始凭证相同,依据的记账凭证是不同的
B. 所谓方向相同,是指总账登记增加,明细账也必须登记增加;总账登记减少,明细账也必须登记减少,至于是借还是贷不一定相同
C. 所谓期间相同,是指总账和明细账的登记在时间上可以有先有后,但必须在同一会计期间登记入账
D. 所谓金额相等,是指记入总账的金额应该等于记入所属每个明细账的金额
在航空运输中,贵重货物只能使用挂签,不能使用贴签。( )
A. 对
B. 错
Many theories concerning the causes of juvenile delinquency crimes committed by young people focus either on the individual or on society as the major contributing influence. Theories 16 on the individual suggest that children engage in criminal behavior 17 they were not sufficiently penalized for previous misdeeds or that they have learned criminal behavior through 18 with others. Theories focusing on the role of society suggest that children commit crimes in 19 to their failure to rise above their socioeconomic status 20 as a rejection of middleclass values. Most theories of juvenile delinquency have focused on children from disadvantaged families, 21 the fact that children from wealthy homes also commit crimes. The latter may commit crimes 22 lack of adequate parental control. All theories, however, are tentative and are 23 to criticism. Changes in the social structure may indirectly 24 juvenile crime rates. For example, changes in the economy that 25 to fewer job opportunities for youth and rising unemployment 26 make gainful employment increasingly difficult to obtain. The resulting discontent may in 27 lead more youths into criminal behavior. Families have also 28 changes these years. More families consist of oneparent households or two working parents; 29, children are likely to have less supervision at home, 30 was common in the traditional family 31. This lack of parental supervision is thought to be an influence on juvenile crime rates. Other 32 causes of offensive acts include frustration or failure in school, the increased 33 of drugs and alcohol, and the growing 34 of child abuse and child neglect. All these conditions tend to increase the probability of a child committing a criminal act, 35 a direct causal relationship has not yet been established.
A. considering
B. ignoring
C. highlighting
D. discarding
计算简答题:根据所给材料回答问题。(需计算后回答的问题须列出算式,小数保留2 位。)(本题20 分) 2005 年2 月,甲出版社通过著作权贸易,合法获得美国T. B. Fleming 所著《幼儿美术教育》一书的中文翻译权及中文版的各种媒体出版权。著作权贸易合同约定,甲出版社可以将所获得的权利自由转授他人。 2005 年4 月,甲出版社与中国公民陈国平签订图书翻译出版合同。合同约定:甲出版社委托陈国平将T. B. Fleming 所著《幼儿美术教育》译成中文,由甲出版社出版;甲出版社在图书出版后的 个月内向陈国平支付一次性稿酬,付酬标准为 元/千字;该翻译作品的著作权归甲出版社所有,陈国平享有署名权。 陈国平按合同约定的时间完成了翻译。 2006 年2 月,《幼儿美术教育》出版。该书在面封标“[美]T. B. Fleming 著”,未署译者姓 名,在前勒口和扉页上方标了“原著:T. B. Fleming 翻译:陈国平”字样,图书在版编目数据中载明“幼儿美术教育/T. B. Fleming 著;陈国平译”,版本记录中也有“T. B. Fleming 著 陈国平译”的记载。 《幼儿美术教育》一书的版式为每面排30行,每行排28 字。该书正文部分共220 面,其中有5 章的末尾留有空白,合计共85 行;还有出版前言2 面,目录2 面,末尾的空白合计12行。版本记录中载明的印数为5 200 册,字数为188千字。2006 年4 月,甲出版社向陈国平支付一次性稿酬8 214 元,并说明这是已按国家规定代扣缴个人所得税1 036元后的数额。 此前,为宣传“家庭教育译丛”,甲出版社与乙报社签订授权使用合同,约定从2006 年4 月起,乙报社在《时报》上连载《幼儿美术教育》等3 种书的内容,并按20 元/千字的标准向甲出版社支付使用费。 2006 年5 月底,陈国平向法院提起诉讼。起诉书的主要内容为:甲出版社未在《幼儿美术教育》一书的面封上为译者陈国平署名,侵犯了陈国平的署名权;甲出版社应该支付税前稿酬9 400 元(即50 ×188 =9 400 ),实际上只付9 250 元(8 214 +1 036 =9 250 ),少付150元,侵犯了陈国平的获得报酬权;乙报社未经陈国平同意,擅自登载其翻译作品且不付报酬,侵犯了陈国平的出版权和获得报酬权。 甲出版社辩称:翻译图书的面封依照出版惯例只记载原作者姓名,不记载译者的姓名,译者陈国平的姓名已经清楚地记载在《幼儿美术教育》一书的勒口、扉页、图书在版编目数据以及版本记录中,因而甲出版社的做法并无过错。至于稿酬的支付,确实存在差错,但甲 出版社实际上并未少付,而是多付了,由于这 是甲出版社经办人员计算失误所致,故不要求陈国平返还差额。 乙报社在法庭上出示了甲出版社与其签订的授权使用合同和支付使用费的财务凭证,证明自己在《时报》上连载《幼儿美术教育》等3 种书的内容,是得到甲出版社合法授权的,并且已经向甲出版社支付使用费。甲出版社也在法庭上作证说明乙报社所述属实。 乙报社连载涉案图书内容的行为是否合法?为什么?