海盛国有食品加工企业,2008年发生以下事项: (1)1月,该企业新领导班子上任后,作出了精简内设机构等决定,将会计科撤并到企业管理办公室(以下简称“企管办”),同时任命企管办主任王某兼任会计主管人员。会计科撤并到企管办后,会计工作分工如下:原会计科会计继续担任会计;原企管办工作人员、王某的女儿担任出纳工作。企管办主任王某自参加工作后一直从事文秘工作,为了使王某尽快胜任会计主管人员岗位,企业同意王某半脱产参加会计培训班,并参加2008年会计从业资格考试。 (2)2月,原会计科长与王某办理会计工作交接手续,人事科长进行监交。 (3)6月,档案科会同企管办对企业会计档案进行了清理,编造会计档案销毁清册,将保管期已满的会计档案按规定程序全部销毁,其中包括一些保管期满但尚未结清债权债务的原始凭证。 (4)8月,经该企业负责人批准,某业务往来单位因业务需要查阅了该企业2000年有关会计档案,对有关原始凭证进行了复制,并办理了登记手续。 (5)10月,企管办在例行审核有关单据时,发现一张购买计算机的发票,其“金额”栏中的数字有更改现象,经查阅相关买卖合同、单据,确认更改后的金额数字是正确的,于是要求该发票的出具单位在发票“金额”栏更改之处加盖出具单位印章。之后,该企业予以接受并据此登记入账。 要求:根据会计法律制度的有关规定,回答下列问题: 1)该企业撤并会计机构、任命会计主管人员、会计工作岗位分工是否有违反法律规定之处分别说明理由。 2)该企业在办理会计工作交接、销毁会计档案中是否有违反法律规定之处分别说明理由。 3)该企业向业务往来单位提供查阅会计档案、复制有关原始凭证是否符合法律规定说明理由。 4)该企业对购买计算机的发票的处理是否符合法律规定说明理由。
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没有交换价值和使用价值的物品,不能给企业带来未来收益,不能作为资产确认。( )
A. 对
B. 错
English for Special Purposes The Sadrina Project An intermediate course featuring English for travel and the travel business. Twelve twenty-minute episodes on film and videocassette, with a textbook. The Language of Business A best-selling advanced course with a textbook and four audiocassettes. The Bellcrest Story An advanced course for professional businessmen. Thirteen fifteen-minute episodes on film and videocassette, and a full range of teachers’ and students’ books and tapes produced in conjunction with Oxford University Press. English for International Cooperation Advanced English used for meetings, negotiation and administration. A textbook and four audiocassettes. Letter Writing in English A textbook on general and business letter writing. Project Aftermath A new intermediate course of technical English. Two books and four audiocassettes. The Scientist Speaks A film series covering a wide Variety of topics, with language teaching sections, and a textbook. The Language of Aviation A course made in collaboration with the major airlines giving a comprehensive account of all aspects of the industry. A textbook and three audiocassettes.Names of the CoursesContents(46) ______ An intermediate course featuring English for travel and the travel business. The Bellcrest Story An advanced course for (47) ______. (48) ______A textbook on general and business letter writing. The Scientist Speaks It is a film series covering a variety of (49) ______, with language teaching sections.The Language of AviationIt is a course made in collaboration with the major airlines giving a comprehensive account of (50) ______.
企业财务会计报表的编报要求是______、______、全面完整、编报及时以及便于理解。
Task 1Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C and D. You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center. The last part of this century will be an age of space exploration such as man has never known. There are eight planets, at least thirty satellites, and thousands of small stars to be explored. Their total area is about 250 times that of the earth. Spaceships will not be able to land on some of them. But that still leaves to be explored an area ten times as great as the continents of the earth. Exploring space may seem terrifying to some people. No doubt explorers of the past were terrified by the great empty oceans that lay before them. They conquered (克服) their fears, crossed the oceans, and built the New World. In the past when explorers set sail into the unknown, they had to say good-bye to everyone they knew at home. Space explorers will not face such great loneliness. Even when they travel far away from the earth, they will be able to send messages back. The writer thinks that modem explorers______.
A. may be lonely
B. can not conquer their fears
C. will keep in touch with the earth
D. can not have connection with the earth