题目内容

某大型国有企业2008年发生了下列事项：1．3月，董事长认为企业财务会计报告已向董事会和监事会报告了，就不用再向职代会报告了。2．6月，经董事长批准，企业任命财务处长黄某的女儿小黄为出纳，小黄尚未取得会计从业资格证书，企业规定其在2009年1月前必须取得会计从业资格证书，否则调离财务处。3．7月，董事长认为现在企业的规模较大，应加强财务管理工作，指派企业副总经理张某分管财务工作，现任总会计师配合其工作。4．8月，企业有一批保管期满的会计档案，按规定需要进行销毁。企业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和会计机构负责人在会计档案销毁清册上签字后，予以了销毁。5．9月，财务处长黄某根据人员变化及工作需要，对财务处部分会计岗位进行了调整：原从事成本费用核算工作的老丁协助稽核员老周加强单位内部的稽核工作，老丁按规定办理了移交手续，并由稽核员老周进行了监交。要求：结合上述资料，根据我国会计法律法规制度的相关规定，回答下列问题：该企业销毁会计档案的做法是否符合规定说明理由。

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召开一个专家座谈会，会上单位领导与一位专家发生激烈争辩，专家愤然离场，作为座谈会的组织者你如何处理

内部稽核制度是会计机构内部的一种工作制度。（）

A. 对
B. 错

Section A Nowadays, most people realise that it’s risky to use credit card online. However, from time to time, we all use passwords and government ID numbers on the Web. We think we are safe, but that may not be true! A new kind of attack is being used by dishonest people to steal ID and credit card numbers from innocent websurfers. This new kind of attack is called "phishing". Phishing sounds the same as the word "fishing", and it implies a thief is trying to lure people into giving away valuable information. How can phishers lure people to do this Like real fishermen, they use bait in the form of great online deals or services. For example, phishers might use fake emails and false websites to con people into revealing credit card numbers, account usernames, and passwords. They imitate well-known banks, online sellers, and credit card companies. Successful phishers may convince as many as 5 percent of the people they contact to respond and give away their personal financial information. Is this really a big problem Actually, tricking 5 percent of the online population is huge! Currently, more than 350 million people have access to the Internet, and 75 percent of those Internet users live in the wealthiest countries on Earth. It has been estimated that phishers send more than 3 billion scam messages each year. Even by tricking only 5 percent of the people, phishers can make a lot of money. Since there is so much money to make through this kind of scam, it has caught the interest of more than just small-time crooks. Recently, police tracked down members of an organised phishing group in Eastern Europe who had stolen hundreds of thousands of dollars from people online. The group created official-looking email messages requesting people to update their personal information at an international bank’s website. However, the link to the bank in the message actually sent people to the phishers’ fake website. To make matters worse, further investigation revealed that this group had connections with a crime in Russia. How can innocent websurfers protect themselves Above all, they have to learn to recognize email that has been sent by a phisher. Always be wary of any email with urgent requests for personal financial information. Phishers typically write upsetting or exciting but fake statements in their emails so that people will reply right away. Also, messages from phishers will not address recipients by name because they really don’t know who the recipients are yet. On the other hand, valid messages from your bank or other companies you normally deal with typically include your personal name. Complete the summary with words from the passage, changing the form where necessary, with only one word for each blank. Giving personal information over the Internet has always been full of (56) but now it’s even more so with the new Internet scam, phishing. Phishers first lure, (57) websurfers into a scam by making up fake emails. With this bait they lure some of the people they contact to give away personal financial (58) while there are millions of people surfing the Internet, phishers may make a lot of money through sending scam message. These phishers are not just small-time croks. Police investigations have recently tracked down organised phishing groups in Eastern Europe with connections to a crime (59) in Russia. Websurfer must deal with any urgent emails (60) private information warily. For example, a bank will address their customers properly whereas a phisher will not be able to.