根据材料,选择下列符合66-75题意的选项:家美公司是我国某市一家外商独资企业,2012年度发生了以下事项:(1)该公司平时采用英镑记账,期末使用人民币编制财务会计报表。(2)由于公司董事长兼总经理杰克居住在英国,为提高信息披露效率,经公司董事会研究决定,公司对外报送的财务会计报告由财务经理姜某签字、盖章后报出,不再由董事长杰克签章。(3)公司从外地购买一批原材料,收到发票后,公司的经办人员李某发现发票记载的日期有误,于是对发票的日期进行了更改,并在更改处加盖了自己的印章,作为报销凭证。 公司对外报送的财务会计报告,应当签章的主体有( )。
A. 单位负责人
B. 会计机构负责人
C. 主管会计工作的负责人
D. 总会计师
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下列表述中,正确的是( )。
A. 单位确需坐支现金的,必须事先报经单位决策层审查批准
B. 单位确需坐支现金的,必须事先报经中国人民银行总行审查批准
C. 单位确需坐支现金的,必须事先报经开户银行审查批准
D. 单位确需坐支单位确需坐支现金的,必须事先报经中国人民银行各级分行审查批准
根据材料,选择下列符合66-75题意的选项:家美公司是我国某市一家外商独资企业,2012年度发生了以下事项:(1)该公司平时采用英镑记账,期末使用人民币编制财务会计报表。(2)由于公司董事长兼总经理杰克居住在英国,为提高信息披露效率,经公司董事会研究决定,公司对外报送的财务会计报告由财务经理姜某签字、盖章后报出,不再由董事长杰克签章。(3)公司从外地购买一批原材料,收到发票后,公司的经办人员李某发现发票记载的日期有误,于是对发票的日期进行了更改,并在更改处加盖了自己的印章,作为报销凭证。 该企业期末编制财务会计报表应当使用( )。
A. 英镑
B. 人民币
C. 美元
D. 欧元
I"m usually fairly skeptical about any research that concludes that people are either happier or unhappier or more or less certain of themselves than they were 50 years ago. While any of these statements might be true, they are practically impossible to prove scientifically. Still, I was struck by a report which concluded that today"s children are significantly more anxious than children in the 1950s. In fact, the analysis showed, normal children ages 9 to 17 exhibit a higher level of anxiety today than children who were treated for mental illness 50 years ago.Why are America"s kids so stressed The report cites two main causes: increasing physical isolation—brought on by high divorce rates and less involvement in community, among other things—and a growing perception that the world is a more dangerous place.Given that we can"t turn the clock back, adults can still do plenty to help the next generation cope.At the top of the list is nurturing a better appreciation of the limits of individualism. No child is an island. Strengthening social ties helps build communities and protect individuals against stress.To help kids build stronger connections with others, you can pull the plug on TVs and computers. Your family will thank you later. They will have more time for face-to-face relationships, and they will get more sleep.Limit the amount of virtual violence your children are exposed to. It"s not just video games and movies; children see a lot of murder and crime on the local news.Keep your expectations for your children reasonable. Many highly successful people never attended Harvard or Yale.Make exercise part of your daily routine. It will help you cope with your own anxieties and provide a good model for your kids. Sometimes anxiety is unavoidable. But it doesn"t have to ruin your life. The first and most important thing parents should do to help their children is ______.
A. to provide them with a safer environment
B. to lower their expectations for them
C. to get them more involved socially
D. to set a good model for them to follow
People from other countries often take America as the "land of opportunity". Americans, too, believe that the country gives no end of chances to those who want to open their own businesses in this amazing place. Today, many Americans are still trying hard to become small business people, although only one out of two remains in operation after the first two years.Many people start their small businesses for the wrong reasons. They want to get away from the paper work of their present jobs or to exchange the responsibility of their present jobs for free life styles. But more, not less, paper work and responsibility come with ownership of a small business.Thomas is the owner of the news magazine Mother Earth, which is now quite successful. He says that he had to work sixty hours without stopping when he was trying to bring out the first issue.Thomas had waited for years after he came up with the idea for Mother Earth. During that period of time, he collected as much information as he could about his business. He borrowed books from the library, talked to successful people in the field, and began planning carefully the amount of money and the kinds and numbers of supplies he would probably need. When he finally opened with a capital of $1,500, he set up his office in the kitchen and his printing press in the garage. Owing to his devotion to business, his talent, and his skill in management, Mother Earth now has a circulation of 300,000.Not all small businesses are doing as fine as Mother Earth is 50% of the 450,000 that start in America every year far. Still, 95% businesses in the US can be called "small". Altogether these businesses amount to 40% of America"s gross national product. How many businesses in the US can be called "small"
A. 5%
B. 40%
C. 50%
D. 95%