题目内容
CaO+MgO的含量是判定石灰质量的主要指标。（）
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在Access中，报表设计分页符以______标志显示在报表的左边界上。
金悦股份有限公司于2000年10月向社会公开发行股票并在证券交易所上市。2003年3月，公司召开股东大会并讨论了配股方案。有关情况如下： 截至2002年12月31日，公司股份总额为24000万股(每股1元，下同)，资产总额为52000万元，负债总额为15000万元，净资产为37000元。公司2000年、2001年、2002年的净资产收益率分别为10.8%、9.5%、10.9%。预期2003年的利润可超过银行同期存款利率。为投资新项目，本次拟以每股2.8元的价格向股东配售。 2003年4月18日，公司发布配股公告，5月，配股发行工作完成。6月，中国证监会根据举报，在组织对该公司的检查中发现： (1)在公司申请配股期间，持有公司5%股份的股东甲企业认为公司股票将会上涨，便大量买进该股票，使其持有的股票达到8%。当该股票价格攀升之时，高价抛出该股票，获利30万元。 (2)为该公司出具2002年度审计报告的注册会计师罗某在4月25日购买了该股票，并于5月初抛出，获利2万元。 (3)乙证券公司从业人员戴某也于申请配股期间买入该股票后又抛出，获利7万元。 要求：根据以上资料，回答下列问题： (1)甲企业买卖公司股票的行为是否合法，并说明理由。 (2)注册会计师罗某买卖股票的行为是否合法，并说明理由。 (3)乙证券公司从业人员戴某买卖股票的行为是否合法，并说明理由。
在Access中，通过使用______对话框可以在指定的范围内将指定查找内容的所有记录或某些记录替换为新的内容。
As in many other areas of human activity during the twentieth century, a number of specialized fields in accounting have evolved as a result of technological advances and accelerated economic growth. The most important accounting fields are described briefly as follows. Financial accounting is concerned with the recording of transactions for a business enterprise or other economic unit and the periodic preparation of various reports from such records. The reports, which may be for general purposes or for a special purpose, provide useful information for managers, owners, creditors, governmental agencies, and the general public. Of particular importance to financial accountants are the rules of accounting, and generally accepted accounting principles. Corporate enterprises must employ such principles in preparing their annual re ports on profitability and financial status for their stockholders and the investing public. Auditing is a field of activity involving an independent review of the accounting records. In conducting an audit, public accountants examine the records supporting the financial reports of an enterprise and give an opinion regarding their fairness and reliability. An important element of "fairness and reliability" is adherence to generally accepted accounting principles. In addition to retaining public accountants for a period audit, many corporations have their own permanent staff of internal auditors. Their principle responsibility is to determine if the various operating divisions are following management’s policies and procedures. Cost accounting emphasizes the de termination and the control of costs. It is concerned primarily with the costs of manufacturing processes and of manufactured products. In addition, one of the most important duties of the cost accountants is to gather and explain cost data, both actual and prospective. Management uses these data in controlling current operations and in planning for the future. Management accounting uses both historical and estimated data in assisting management in daily operations and in planning future operations. It deals with specific problems that confront enterprise managers at various organizational levels. The management accountant is frequently concerned with identifying alternative courses of action and then helping to select the best one. In recent years, public accountants have realized that their training and experience uniquely quality them to advise management personnel on policies and administration. Tax accounting is another important area. Accountants specialized in this field, must be familiar with the tax statutes affecting their employer or clients and also must keep up to date on administrative regulations and court decisions on tax cases. What is the role of public accountant
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