题目内容

原始凭证无论出现何种错误,只能由原始凭证开具单位进行更正。并加盖出具单位印章。( )

A. 对
B. 错

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根据《会计法》的规定,会计机构、会计人员如何审核原始凭证

第三篇"Salty" Rice Plant Boosts Harvests British scientists are breeding a new generation of rice plants that will be able to grow in soil containing salt water. Their work may enable abandoned farms to become productive once more. Tim Flowers and Tony Yeo, from Sussex University’s School of Biological Sciences, have spent several years researching how crops, such as rice, could be made to grow in water that has become salty. The pair has recently begun a three-year programme, funded by the Biotechnology and Biological Sciences Research Council, to establish which genes enable some plants to survive salty conditions. The aim is to breed this capability into crops, starting with rice. It is estimated that each year more than 10m hectares (公顷) of agricultural land are lost because salt gets into the soil and stunts (妨碍生长) plants. The problem is caused by several factors. In the tropics, mangroves (红树林) that create swamps (沼泽) and traditionally formed barriers to sea water have been cut down. In the Mediterranean, a series of droughts have caused the water table to drop, allowing sea water to seep (渗透) in. In Latin America, irrigation often causes problems when water is evaporated (蒸发) by the heat, leaving salt deposits behind. Excess salt then enters the plants and prevents them functioning normally. Heavy concentrations of minerals in the plants stop them drawing up the water they need to survive. To overcome these problems, Flowers and Yeo decided to breed rice plants that take in very little slat and store what they do absorb in cells that do not affect the plants’ growth. They have started to breed these characteristics into a new rice crop, but it will take about eight harvests before the resulting seeds are ready to be considered for commercial use. Once the characteristics for surviving salty soil are known, Flowers and Yeo will try to breed the appropriate genes into all manners of crops and plants. Land that has been abandoned to nature will then be able to bloom again, providing much needed food in the poorer countries of the world. Which of the following statements about Flowers and Yeo is true

A. They are students at Sussex University.
B. They are rice breeders.
C. They are husband and wife.
D. They are colleagues at an institution of higher learning.

下面的短文后列出了7个句子,请根据短文的内容对每个句子做出判断:如果该句提供的是正确信息,请选择A;如果该句提供的是错误信息,请选择B;如果该句的信息文中没有提及,请选择C。 A Pay Rise or Not "Unless I get a rise, I’ll have a talk with the boss, Henry Manley. "George Strong said to himself. George liked his job and he liked the town he lived in, but his wife kept telling him that his pay was not enough to meet the needs of the family. That was why he was thinking of taking a job in Birmingham, a nearby city about 50 miles away. He had been offered a job in a factory there, and the pay was far better. George lived in Wyeford, a medium-sized town. He really liked the place and didn’t like the idea of moving somewhere else, but if he took the job in Birmingham, he would have to move his family there. Henry Manley was the manager of a small company manufacturing electric motors. The company was in deep trouble because, among other reasons, the Japanese were selling such things at very low prices. As a result, Manley had to cut his own prices and profits as well. Otherwise he would not get any orders at all. Even then, orders were still not coming in fast enough, so that there was no money for raises (加工资) for his workers. Somehow, he had to struggle along and keep his best workers as well. He sighed. Just then the phone rang. His secretary told him that George Strong wanted to see him as soon as possible. Manley sighed again. He could guess what it was about. George Strong was a very young engineer. The company had no future unless it could attract and keep men like him. Manley rubbed his forehead (前额), his problems seemed endless. The job that had been offered to George Strong in Birmingham paid better.

A. right
B. Wrong
C. Not mentioned

甲公司与乙公司于2004年10月签订了一份空调购销合同,约定甲公司向乙公司发送100台空调,乙公可向甲公司支付30万元,货到付款。双方按时履行了合同。后来乙公司在销售过程中发现该空调存在严重的质量问题引起纠纷,遂诉至法院,一审法院判决被告甲公司返还全部货款,并赔偿乙公司的损失。对此,甲公司与乙公司均不服,向二审法院提起上诉:甲公司对返还货款无异议,但认为不应支付赔偿金;乙公司则认为一审判决赔偿金数额太低,要求二审法院增加赔偿金的数额。 请分析案例,并回答下列问题: 二审法院对于二审程序中当事人诉讼地位的确定,下列说法中正确的是( )。

A. 按一审中的地位确定,乙公司是上诉人,甲公司是被上诉人
B. 先提起上诉的为上诉人,后提起上诉的为被上诉人
C. 乙公司和甲公司都是上诉人
D. 乙公司和甲公司都是被上诉人

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