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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 该公司销毁会计档案的做法是否符合法律规定？为什么？
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Few insects have inspired as much fear and hatred as the diminutive fire ants, less than half an inch long but living in colonies of more than 250,000 others. Everyone in the southern United States gets to know fire ants sooner or later by painful experience. Fire ants live in large earthen mounds and are true social insects--that means they have a caste system ( division of labor), with a specialized caste that lays eggs (queen) and a worker caste of sterile females. There are several reasons that they are considered pests. About 60% of people living in areas where fire ants occur are stung every year. Of these, about 1% have some degree of allergic reaction ( called anaphylaxis) to the sting. Their large mounds are unsightly and can damage mowing equipment. Fire ants sometimes enter electrical and mechanical equipment and can short out switches or chew through insulation. Finally. as fire ants move into new areas, they reduce diversity of native ants and prey on larger animals such as ground-nesting birds and turtles.Even though fire ants are pests in many circumstances, they can actually be beneficial in others. There is evidence that their predatory activities can reduce the numbers of some other important pests. In cotton, for example, they prey on important pests that eat cotton plants such as bollworms and budworms. In Louisiana sugarcane, an insect called the sugarcane borer used to be a very important pest before fire ants arrived and began preying on it. Fire ants also prey on ticks and fleas.Whether fire ants are considered pest or not depend on where they are found, but one thing is sure—we had best get used to living with them. Eradication attempts in the 1960s and 1970s failed for a number of reasons, and scientists generally agree that complete elimination of fire ants from the United States is not possible. A new, long-term approach to reducing fire ant populations Involves classical biological control. When fire ants were accidentally brought to the United States, most of their parasites and diseases were not. Classical biological control involves identifying parasites and diseases specific to fire ants in South America, testing them to be sure that they don ’ t attack or infect native plants or animals and establishing them in the Introduced fire ant population In the United States. Since fire ants are about 5 to 7 times more abundant here than in South America, scientists hope to reduce their numbers using this approach. That fire ants prey on bollworms and budworms is mentioned to show that（）
It is hard to box against a southpaw, as Apollo Creed found out when he fought Rocky Balboa in the first of an interminable series of movies. While "Rocky" is fiction, the strategic advantage of being left-handed in a fight is very real, simply because most right-handed people have little experience of fighting left-handers, but not vice versa. And the same competitive advantage is enjoyed by left-handers in other sports, such as tennis and cricket.The orthodox view of human handedness is that it is connected to the bilateral specialization of the brain that has concentrated language-processing functions on the left side of that organ. Because, long ago in the evolutionary past, an ancestor of humans ( and all other vertebrate animals ) underwent a contortion that twisted its head around 180~ relative to its body, the left side of the brain controls the right side of the body, and vice versa. In humans, the left brain (and thus the right body) is usually dominant. And on average, lefthanders are smaller and lighter than right-handers. That should put them at an evolutionary disadvantage. Sporting advantage notwithstanding, therefore, the existence of left-handedness poses a problem for biologists. But Charlotte Faurie and Michel Raymond, of the University of Montpellier Ⅱ , in France, think they know the answer. As they report in the Proceedings of the Royal Society, there is a clue in the advantage seen in boxing.As any schoolboy could tell you, winning fights enhances your status. If, in prehistory, this translated into increased reproductive success, it might have been enough to maintain a certain proportion of left-handers in the population, by balancing the costs of being left-handed with the advantages gained in fighting. If that is true, then there will be a higher proportion of left-handers in societies with higher levels of violence, since the advantages of being left-handed will be enhanced in such societies. Dr Faurie and Dr Raymond set out to test this hypothesis.Fighting in modem societies often involves the use of technology, notably firearms, that is unlikely to give any advantage to left-handers. So Dr Faurie and Dr Raymond decided to confine their investigation to the proportion of left-handers and the level of violence ( by number of homicides) in traditional societies.By trawling the literature, checking with police departments, and even going out into the field and asking people, the two researchers found that the proportion of left-handers in a traditional society is, indeed, correlated with its homicide rate. One of the highest proportions of left-handers, for example, was found among the Yanomamo of South America. Raiding and warfare are central to Yanomamo culture. The murder rate is 4 per 1 000 inhabitants per year (compared with, for example, 0.068 in New York). And, according to Dr Faurie and Dr Raymond, 22.6% of Yanomamo are left-handed. In contrast, Dioula-speaking people of Burkina Faso in West Africa are virtual pacifists. There are only 0. 013 murders per 1 000 inhabitants among them and only 3.4% of the population is left-handed.While there is no suggestion that left-handed people are more violent than the right-handed, it looks as though they are more successfully violent. Perhaps that helps to explain the double meaning of the word "sinister". Traditional biologists might believe the following except（）
A very important world problem, if not the most serious of all the great world problems which affect us at the moment, is the increasing number of people who actually inhabit this planet. The limited amount of land and land resources will soon be unable to support the huge population if it continues to grow at its present rate.In an early survey conducted in 1888, a billion and a half people inhabited the earth. Now, the population exceeds five billion and is growing fast—by the staggering figure of 90 million in 1988 alone. This means that the world must accommodate a new population roughly equal to that of the United States and Canada every three years! Even though the rate of growth has begun to slow down, most experts believe the population size will still pass eight billion during the next 50 years.So why is this huge Increase in population taking place It is really due to the spread of the knowledge and practice of what is becoming known as "Death Control". You have no doubt heard of the term "Birth Control"—" Death Control" is something rather different. It recognizes the work of the doctors and scientists who now keep alive people who, not very long ago, would have died of a variety of then incurable diseases. Through a wide variety of technological innovations that include farming methods and sanitation, as well as the control of these deadly diseases, we have found ways to reduce the rate at which we die—creating a population explosion. We used to think that reaching seventy years old was a remarkable achievement, but now eighty or even ninety is becoming recognized as the normal life-span for humans. In a sense, this represents a tremendous achievement for our species. Biologically this is the very definition of success and we have undoubtedly become the dominant animal on the planet. However, this Success is the very cause of the greatest threat to mankind.Man is constantly destroying the very resources which keep him alive. He is destroying the balance of nature which regulates climate and the atmosphere, produces and maintains healthy soils, provides food from the seas, etc. In short, by only considering our needs of today, we are ensuring there will be no tomorrow.An understanding of man’ s effect on the balance of nature is crucial to be able to find the appropriate remedial action. It is a very common belief that the problems of the population explosion are caused mainly by poor people living in poor countries who do not know enough to limit their reproduction. This is not true. The actual number of people in an area is not as important as the effect they have on nature. Developing countries do have an effect on their environment, but it is the populations of richer countries that have a far greater impact on the earth as a whole.The birth of a baby in, for example, Japan, imposes more than a hundred times the amount of stress on the world’ s resources as a baby in India. Most people in India do not grow up to. own cars or air-conditioners—nor do they eat the huge amount of meat and fish that the Japanese child does. Their life-styles do not require vast quantities of minerals and energy. Also, they are aware of the requirements of the land around them and try to put something back into nature to replace what they take out.For example, tropical forests are known to be essential to the balance of nature yet we are destroying them at an incredible rate. They are being cleared not to benefit the natives of that country, but to satisfy the needs of richer countries. Central American forests are being destroyed for pastureland to make pet food in the United States cheaper; in Papua New Guinea, forests are destroyed to supply cheaper cardboard packaging for Japanese electronic products; in Burma and Thailand, forests have been destroyed to produce more attractive furniture in Singapore and Japan. Therefore, a rich person living thousands of miles away may cause more tropical forest destruction than a poor person living in the forest itself.In short then, it is everybody’ s duty to safeguard the future of mankind—not only through population control, but by being more aware of the effect his actions have on nature. Nature is both fragile and powerful. It is very easily destroyed; on the other hand, it can so easily destroy its most aggressive enemy—man. The writer’ s main purpose in paragraph 6 is to argue that（）
Directions:Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written neatly on ANSWER SHEET 2.At a time when Wall Street firms are being punished for misleading investors about dot-com stocks during the bubble, it’ s all too easy to confuse financial excitement with technological reality. Many people are quick to dismiss any talk of an "Internet revolution" as so such’ 90s chatter. (47) There is a world of difference between crazy evaluations and serious technology, between Internet stocks and the Net itself. While investors have been complaining about their fate, chief executives have been busy embracing the Net. It’ s time to get over the bubble talk and get real about technology’ s promise.Or risk falling behind. The strong upturn in profits last quarter during a period of weak economic growth is proof to the productivity—enhancing power of the Net. Through boom, bust and recovery, annual productivity growth has powered along at around 2.5%. Without it, companies would have been forced to cut payrolls even further during the worst days of the decline. With it, companies are generating higher profits without big gains in revenues. As the economy picks up steam, productivity will likely boost profits even further.Despite usual wisdom, electronic business has exceeded even the dreamy projections of 1999. Business-to-business commerce conducted online will reach $ 2.6 trillion in 2003. And many surviving dot-com companies are doing surprisingly well. (48) Some 40% of publicly held Net companies, including Amazon. com Inc. , were profitable in the fourth quarter of 2002, and half are expected to be profitable by the end of this year. True, there has been vicious disaster in the field. Venture capitalists poured $100 billion into more than 6,000 Net startups over the past decade, and 2,000 disappeared. Many ideas, some crazy and some not, failed. But eBay, Amazon. com, Yahoo!, Google, Expedia, and others are making money, thanks to a recovery in online advertising and they are changing the face of business.Just as the former IBM Chief Executive Louis V. Gerstner and others predicted, mainstream Corporate America is turning out to be the chief beneficiary of the Internet. Using it, companies are streamlining production, inventory, and sales; cutting costs; and tracking their customers. It apparently takes four to six years after first installing new systems before productivity gains are maximized. (49) Most companies are in their third or fourth year, which may explain why productivity growth has been rising consistently during the downturn, instead of dropping as it usually does in a fall. It may also mean that productivity and profits may be stronger than expected in the second half of 2003 and in 2004.The US economy has had bad luck for three years. The bubble, terrorism, corporate fraud, war, and now SARS. Yet it has weathered these mostly unexpected shocks rather well. Smart financial and economic policy has helped. (50)But the real key has been Internet technology, which provided the flexibility and productivity to adjust quickly without drastic cuts. Think what the Net will do for the economy when we get back to normal. There is a world of difference between crazy evaluations and serious technology, between Internet stocks and the Net itself.
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