某乡镇企业未按照规定保管会计资料,致使会计资料毁损、灭失,造成十分严重的后果。该企业所在地的县政府财政部门在责令限期改正的同时,对负有直接责任的会计主管人员方某处以 3万元罚款;乡政府认为方某的行为已经表明其不再适合担任会计工作,还吊销了其会计从业资格证书。 要求:请指出该案例中违反《会计法》规定之处,并简述理由。
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会计机构负责人是单位对外提供的财务会计报告的责任主体,必须保证对外提供的财务会计报告的真实、完整。( )
A. 对
B. 错
金融行政法规是调整经济活动中某些方面经济关系的法律规范。( )
A. 对
B. 错
· Read the adicle below about money management in Britain. · For each question 31-40,write one word in CAPITAL LETTER on your Answer Sheet.Research reveals that 82 percent of adults are surprised by their account balance every month.Although two。thirds of those suweyed by Yougov claimed to know the transactions in and (31) of their current accounts,only 18 percent of people were left with an account balance (32) .expected at the end of the month.Lack of time emerged as the major reason (33) .adult money mismanagement and banking expels promote online banking as a convenient,24-hour (34) to current account management.Natwest Primeline,the bank’s online and telephone banking service, (35) .one provider that has seen a threefold increase in online customers compared to two years ago.Age was also found to affect people’s (36) to managing their current account balance. (37) to 60 percent of those under 30 years old were unable to find time to do their banking.This contrasted with the over-50 age group,67 percent of (38) .always found time to do their banking.This is also the age group least likely to go overdrawn on their current accounts.Men emerged as the group least likely to be able to guess their account balance,with only 8 percent (39) .able to do so.Regionally,Londoners were the most dis.organised as 44 percent of people did not know how (40) money was available in their account.
· You will hear part of an interview on cross-cultural management with Steve Denison,an internal business consultant with ABD,a multinational car manufacturer. · For each question 23-30,mark one letter A,B or C for the correct answer. · You will hear the recording twice. The American style of management structure is focused on
A. loyalty to the company.
B. task-oriented logic.
C. friendly personal relationships.