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根据我国《企业会计准则》的规定，企业收到开出、承兑的商业汇票时，按照商业汇票的未来现金流量的现值入账。( )
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2001年7月问，李某到琼山区龙塘镇周某的服装加工厂打工，吃住均在周某家。同年11月11日，李某为了劫取周某的钱款，便趁周某为女儿办婚事停工之机，回老家龙桥镇某村将其母亲用于毒杀老鼠的两瓶白色粉状灭鼠药取走。11月16日下午6时许，李某利用为周某一家煮饭之机，将两瓶老鼠药投放到米饭中。晚饭时，李某借故外出，不与周某等五入一起吃饭。周某及其妻子、女儿和两名工人吃了李某煮的米饭后，便先后出现了头晕、呕吐等中毒症状，被送往琼山区人民医院抢救后脱险。经医院诊断，周某等五人为急性灭鼠药中毒。当晚，由于周某父亲及亲戚等人在家，李某无法下手，但她并没有放弃劫取钱款的念头。第二天早上，周某父亲及亲戚均到医院看望病人，便将钥匙交给李某。李某拿到钥匙后，趁家中无人之机，用钥匙打开周某的卧室，从其衣柜中拿走了现金人民币5000元。11月19日上午，周某等人从医院回来后，发现5000元现金不见了，便追问李某，李某对其投毒和劫取钱款之行为均供认不讳，并主动将5 000元现金退还给周某。 问： 李某构成何种犯罪请简要说明理由。
复式记账就是对每项经济业务都必须记入两个账户。( )
Logging is destroying the rainforests Every second, 1 hectare of the world’’s rainforest is destroyed. That equals to two football fields. An area the size of New York City is lost every day. In a year, that adds up to 31 million hectares — more than the land area of Poland. This alarming rate of destruction has serious consequences for the environment; scientists estimate, for example, that 137 species of plant, insect or animal become extinct every day due to logging. In British Columbia, where, since 1990, thirteen rainforest valleys have been clear-cut, 142 species of salmon have already become extinct, and the habitats of grizzly bears, wolves and many other creatures are threatened. Logging, however, provides jobs, profits, taxes for the government and cheap products of all kinds for consumers, so the government is reluctant to restrict or control it. Canadian forests are especially under threat Much of Canada’’s forestry production goes towards making pulp and paper. According to the Canadian Pulp and Paper Association, Canada supplies 34% of the world’’s wood pulp and 49% of its newsprint paper. If these paper products could be produced in some other way, Canadian forests could be preserved. Recently, a possible alternative way of producing paper has been suggested by agriculturalists and environmentalists: a plant called hemp. Hemp has been cultivated throughout history Hemp has been cultivated by many cultures for thousands of years. It produces fiber which can be made into paper, fuel, oils, textiles, food, and rope. For many centuries, it was essential to the economies of many countries because it was used to make the ropes and cables used on sailing ships; colonial expansion and the establishment of a world-wide trading network would Not have been possible without hemp. Nowadays, ships’’ cables are usually made from wire or synthetic fibres, but scientists are now suggesting that the cultivation of hemp should be revived for the production of paper and pulp. According to its supporters, four times as much paper can be produced from land using hemp rather than trees, and many environmentalists believe that the large-scale cultivation of hemp could reduce the pressure on Canada’’s forests. It is illegal to grow hemp However, there is a problem: hemp is illegal in many countries of the world. This plant, so useful for fiber, rope, oil, fuel and textiles, is a species of cannabis, related to the plant from which marijuana (大麻) is produced. In the late 1930s, a movement to ban the drug marijuana began to gather force, resulting in the eventual banning of the cultivation Not only of the plant used to produce the drug, but also of the commercial fiber-producing hemp plant. Although both George Washington and Thomas Jefferson grew hemp in large quantities on their own land, any American growing the plant today would soon find himself in prison—despite the fact that marijuana cannot be produced from the hemp plant, since it contains almost NO THC (the active ingredient in the drug). Recently, many people have been working to legalize hemp In recent years, two major movements for legalization have been gathering strength. One group of activists believes that all cannabis should be legal—both the hemp plant and the marijuana plant — and that the use of the drug marijuana should not be an offense. They argue that marijuana is not dangerous or addictive, and that it is used by large numbers of people who are not criminals but productive members of society. They also point out that marijuana is less harmful than alcohol or tobacco. The other legalization movement is concerned only with the hemp plant used to produce fiber; this group wants to make it legal to cultivate the plant and sell the fiber for paper and pulp production. This second group has had a major triumph recently: in 1997, Canada legalized the farming of hemp for fiber. For the first time since 1938, hundreds of farmers are planting this crop, and soon we can expect to see pulp and paper produced from this new source. For many centuries hemp played an important role in the economies of many countries.
甲公司因转产致使一台价值1000万元的精密机床闲置。该公司董事长与乙公司签订了一份机床转让合同。合同规定，精密机床作价950万元，甲公司于10月31日前交货，乙公司在交货后10天内付清款项。在交货日前，甲公司发现乙公司的经营状况恶化，于是通知乙公司中止交货并要求乙公司提供担保；乙公司予以拒绝。又过了1个月，乙公司的经营状况进一步恶化，于是甲公司提出解除合同。乙公司遂向法院起诉。法院查明：(1)甲公司股东会决议规定，对精密机床的处置应经股东会特别决议；(2)甲公司的机床原来由丙公司保管，保管期限至10月31日，保管费50万元。11月5日，甲公司将机床提走，并约定10天内付保管费，如果10天内不付保管费，丙公司可对该机床行使留置权。现丙公司要求对该机床行使留置权。 问： 甲公司能否解除合同为什么
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