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乔治．贝克莱指出：“公园中的树木，客厅中的椅子，如果没有人在那里感知它们，它们就是不在那里的。”他主张“存在就是被感知”，离开心灵，事物就不存在。辨析：物质是依赖于人的意志为转移的客观实在。
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2009年3月税务机关对某企业检查时发现以下情况：1．企业将税务登记证副本挂在墙上接受税务机关检查，税务登记证正本带出外出办理各项经营活动。2．企业将保管期满的发票登记簿经单位负责人批准后销毁。3．企业向消费者个人开具了增值税专业发票。4．企业为他人代开发票3份，取得好处费2万元，另应客户要求在开增值税专用发票时，将客户购买的“消费品”更换填写为“原材料”，使得对方少缴增值税、所得税等共计12万元。要求：结合上述资料，根据我国税收法律法规制度的规定，回答下列问题： 企业为他人代开发票及更换发票用途属于什么行为如何处罚？
某外商投资企业2008年发生了下列事项：1．该企业作为子公司，采用了由母公司统一配置的以英语为文字界面的会计核算软件，于是以母公司的规定为由，以英语作为会计记录的唯一文字，并向我国政府部门报送的会计报表也采用英语。2．向个体户甲采购农副产品作为生产辅料，开出一张金额为5000元的现金支票交给甲，作为其采购农副产品的货款。甲将现金支票背书后给了油料供应商M企业，作为向M企业购买油料的价款，但当M企业向银行提示付款时，却遭到了银行的拒绝。3．企业8月5日到税务机关申请补办税务登记证，原税务登记证正本已于同年7月15日遗失。4．该企业出纳人员设置库存现金日记账和银行存款日记账均采用了活页式账簿，同时，为了分清每天的经济业务，银行存款日记账在一张账页上登记完当天的经济业务后，次日的经济业务在另一张账页上登记，并按十天一次结出余额。要求：结合上述资料，根据我国会计、税收法律法规制度的相关规定，回答下列问题： 该企业采用英文作为会计记录和编制报表的文字是否合法说明理由。
职业生涯是一个人从接受职业教育到寻找职业、就业、直到完全脱离职业工作的整个人生职业工作历程。（）
Section B College of Engineering, Mathematics and Physical Science Harrison Building Streatham Campus University of Exeter Exeter UK EX44QF Tel: +44(0)1392723628 Fax: +44(0)1392217965 Email: emps@exeter ac. uk Dear Mr Qiu Ye Congratulations! On behalf of the University of Exeter, I write to inform you that your application for postgraduate study at the University has been considered and we are pleased to offer you a place on the following programme subject to the conditions set out below. Programme: Master of science in Computer Science Registration dates: 21-22 September 2013 School: College of Engineering, Mathematics and Physical Science Mode of study: Full-time Tuition status: Overseas All new students will be required to arrive and register over the weekend of 21-22 September, 2013 and to participate in the Welcome Week events held between 23 -27 September, 2013. As a postgaduate student at Exeter, you will be part of our friendly Computer Science Department which provides close personal contact between staff and students and results in a highly productive and well-organised research environment. You will be based in the College’s Harrison building which includes a suite of new teaching and research laboratories. We maintain a firm focus on career-orientated postgraduate training. Working closely with a professional advisory group that includes senior managers from companies such as IBM, we ensure that our programmes support the needs of the sector and our graduates are well placed for success in this exciting field. The College maintains an excellent reputation for its research in robotics, machine learning, multi-objective optimisation, pattern recognition and computational statistical modelling, natural computing and hydroinformatics. The University of Exeter offers excellent technology-enhanced learning opportunities via an interactive online learning environment which encourages blogging, online discussion forums and virtual field trips. All students have access to My Exeter-a student portal which is home to vital IT services including your email and calendar, documents saved to your own file space, online learning facilities and teaching timetables. At Exeter we are also committed to a system of personal tutoring so that student receive the individual support and advice they need to succeed in their study here. All students have a personal tutor who is there to support you and help you deal with any problems or issues that arise. Our Main Library is available to you to support your studies 24/7 throughout the academic year; we have the second largest number of e-journal downloads of any UK university; we have one of the highest UK academic library ratios of books to students with a stock in excess of 1.2 million; and we have one of Britain’s largest public collections of books, prints, artefacts and ephemera relating to the history and prehistory of cinema in the Bill Douglas Centre. I congratulate you on this offer and I look forward to welcoming you to the University of Exeter. Yours sincerely, Howard Johnson Head of Recruitment and Admissions Office All postgraduate students in Computer Science can work in IBM after graduation because of the close relationship between the company and the university.
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