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案例分析题振光有限责任公司是一家中外合资经营企业，2002年度发生了以下事项：1．1月21日，公司接到市财政局通知，市财政局将要来公司检查会计工作情况。公司董事长兼总经理胡某认为，公司作为中外合资经营企业，不应受《中华人民共和国会计法》的约束，财政部门无权来检查。2．3月5日，公司会计科一名档案管理人员生病临时交接工作，胡某委托单位出纳员李某临时保管会计档案。3．4月15日，公司从外地购买了一批原材料，收到发票后，与实际支付款项进行核对时发现发票金额错误，经办人员在原始凭证上进行了更改，并加盖了自己的印章，作为报销凭证。4．5月2日，公司会计科科长退休。公司决定任命自参加工作以来一直从事文秘工作的办公室副主任王某为会计科科长。5．6月30日，公司有一批保管期满的会计档案，按规定需要进行销毁。公司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在会计档案销毁清册上签了字，并于当天销毁。6．12月1日，公司董事会研究决定，公司以后对外报送的财务会计报告由王科长签字、盖章后报出。要求：根据上述情况和会计法律制度的有关规定，回答下列问题：1.公司董事长兼总经理胡某认为中外合资经营企业不受《中华人民共和国会计法》约束的观点是否正确 该公司王某担任会计科科长是否符合法律规定？为什么？
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案例分析题振光有限责任公司是一家中外合资经营企业，2002年度发生了以下事项：1．1月21日，公司接到市财政局通知，市财政局将要来公司检查会计工作情况。公司董事长兼总经理胡某认为，公司作为中外合资经营企业，不应受《中华人民共和国会计法》的约束，财政部门无权来检查。2．3月5日，公司会计科一名档案管理人员生病临时交接工作，胡某委托单位出纳员李某临时保管会计档案。3．4月15日，公司从外地购买了一批原材料，收到发票后，与实际支付款项进行核对时发现发票金额错误，经办人员在原始凭证上进行了更改，并加盖了自己的印章，作为报销凭证。4．5月2日，公司会计科科长退休。公司决定任命自参加工作以来一直从事文秘工作的办公室副主任王某为会计科科长。5．6月30日，公司有一批保管期满的会计档案，按规定需要进行销毁。公司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在会计档案销毁清册上签了字，并于当天销毁。6．12月1日，公司董事会研究决定，公司以后对外报送的财务会计报告由王科长签字、盖章后报出。要求：根据上述情况和会计法律制度的有关规定，回答下列问题：1.公司董事长兼总经理胡某认为中外合资经营企业不受《中华人民共和国会计法》约束的观点是否正确 公司董事长兼总经理胡某认为中外合资经营企业不受《中华人民共和国会计法》约束的观点是否正确？
If you smoke, you’ d better hurry. From July 1st pubs all over England will, by law, be no-smoking areas. So will restaurants, offices and even company cars, if more than one person uses them. England’ s smokers are following a well-trodden path. The other three bits of the United Kingdom have already banned smoking in almost all enclosed public spaces, and there are anti-smoking laws of varying strictness over most of Western Europe. The smoker’ s journey from glamour through toleration to suspicion is finally reaching its end in pariah status.But behind this public-health success story lies a darker tale. Poorer people are much more likely to smoke than richer ones—a change from the 1950s, when professionals and laborers were equally keen. Today only 15% of men in the highest professional classes smoke, but 42% of unskined workers do. Despite punitive taxation—20 cigarettes cost around ￡ 5.00 ( $10.00), three-quarters of which is tax—55% of single mothers on benefits smoke. The figure for homeless men is even higher; for hard-drug users it is practically 100%. The message that smoking kills has been heard, it seems, but not by all.Having defeated the big killers of the past—want, exposure, poor sanitation—governments all over the developed world are turning their attention to diseases that stem mostly from how individuals choose to live their lives. But the same deafness afflicts the same people when they are strongly encouraged to give up other sorts of unhealthy behavior. The lower down they are on practically any pecking order--job prestige, income, education, background-the more likely people are to be fat and unfit, and to drink too much.That tempts governments to shout ever louder in an attempt to get the public to listenand nowhere do they do so more aggressively than in Britain. One reason is that pecking orders matter more than in most other rich countries: income distribution is very unequal and the unemployed, disaffected, ill-educated rump is comparatively large. Another reason is the frustration of a government addicted to targets, which often aim not only to improve something but to lessen inequality in the process. A third is that the National Health Service is free to patients, and paying for those who have arguably brought their ill-health on themselves grows alarmingly costly.Britain’s aggressiveness, however, may be pointless, even counter-productive. There is no reason to believe that those who ignore measured voices will listen to shouting. It irritates the majority who are already behaving responsibly, and it may also undermine all government pronouncements on health by convincing people that they have an ultra-cautious margin of error built in.Such hectoring may also be missing the root cause of the problem. According to Mr. Marmot, who cites research on groups as diverse as baboons in captivity, British civil servants and Oscar nominees, the higher rates of iii health among those in more modest walks of life can be attributed to what he calls the "status syndrome". People in privileged positions think they are worth the effort of behaving healthily, and find the will-power to do so. The implication is that it is easier to improve a person’ s health by weakening the connection between social position and health than by targeting behavior directly. Same public-health experts speak of social cohesion, support for families and better education for all. These are bigger undertakings than a bossy campaign; but more effective, and quieter. The word "pariah"( line 6 ,paragraph 1 ) is closest in meaning to（）
The fox really exasperated them both. As soon as they had let the fowls out, in the early summer mornings, they had to take their guns and keep guard; and then again as soon as evening began to mellow, they must go once more. And he was so sly. He slid along in the deep grass; he was difficult as a serpent to see. And he seemed to circumvent the girls deliberately. Once or twice March had caught sight of the white tip of his brush, or the ruddy shadow of him in the deep grass, and she had let fire at him. But he made no account of this. The trees on the wood-edge were a darkish, brownish green in the full light―for it was the end of August. Beyond, the naked, copper-like shafts and limbs of the pine trees shone in the air. Nearer the rough grass, with its long, brownish stalks all agleam, was full of light. The fowls were round about--the ducks were still swimming on the pond under the pine trees. March looked at it all, saw it all, and did not see it. She heard Banford speaking to the fowls in the distance--and she did not hear. What was she thinking about Heaven knows. Her consciousness was, as it were, held back. She lowered her eyes, and suddenly saw the fox. He was looking up at her. His chin was pressed down, and his eyes were looking up. They met her eyes. And he knew her. She was spellbound--she knew he knew her. So he looked into her eyes, and her soul failed her. He knew her, he was not daunted. She struggled, confusedly she came to herself, and saw him making off, with slow leaps over some fallen boughs, slow, impudent jumps. Then he glanced over his shoulder, and ran smoothly away. She saw his brush held smooth like a feather, she saw his white buttocks twinkle. And he was gone, softly, soft as the wind. She put her gun to her shoulder, but even then pursed her mouth, knowing it was nonsense to pretend to fire. So she began to walk slowly after him, in the direction he had gone, slowly, pertinaciously. She expected to find him. In her heart she was determined to find him. What she would do when she saw him again she did not consider. But she was determined to find him. So she walked abstractedly about on the edge of the wood, with wide, vivid dark eyes, and a faint flush in her cheeks. She did not think. In strange mindlessness she walked hither and thither... As soon as supper was over, she rose again to go out, without saying why. She took her gun again and went to look for the fox. For he had lifted his eyes upon her, and his knowing look seemed to have entered her brain. She did not so much think of him. she was possessed by him. She saw his dark, shrewd, unabashed eye looking into her, knowing her. She felt him invisibly master her spirit. She knew the way he lowered his chin as he looked up, she knew his muzzle, the golden brown, and the greyish white. And again she saw him glance over his shoulder at her, half inviting, half contemptuous and cunning. So she went, with her great startled eyes glowing, her gun under her arm, along the wood edge. Meanwhile the night fell, and a great moon rose above the pine trees. At the end of the story, there seems to be a sense of___________between March and the fox.
变造会计凭证是指用涂改、挖补等手段改变会计凭证真实内容的行为。（）
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