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简答题 某会计师事务所是由贾某、周某合伙创建的，经营过程中的业务收支以人民币为主。该事务所在9月份发生了下列经济业务，并由会计做了相应的处理：(1)9月5日，贾某从事务所出纳处拿了280元现金给自己的孩子购买玩具，会计将280元记为事务所的办公费支出，理由是：贾某是事务所的合伙人，事务所的钱也有贾某的一部分；(2)9月15日，会计将9月1日至15日的收入、费用汇总后计算出半个月的利润，并编制了财务报表；(3)9月20日，事务所收到某外资企业支付的业务咨询费2000美元，会计没有将其折算为人民币反映，而直接记到美元账户中；(4)9月30日，支付下季度房租3000元，全部作为9月份的费用。要求：根据上述资料，分析该事务所的会计在处理这些经济业务时是否完全正确，若有错误，请说明主要是违背了哪项会计假设。
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"The Icarus Girl" is the story of 8-year-old Jessamy Harrison, nicknamed Jess. The daughter of a Nigerian mother and an English father, she is a troubled child given to tanmuns and uncontrollable screaming fits. She has no friends, hates school and is far happier sitting inside a cupboard or writing haiku alone in her bedroom. Quite naturally worried by all this, her mother decides that a change of scenery is in order, so she takes the family away from its home in England and back to Nigeria for a brief visit. Initially, Jess feels out of place there as well—until she meets Titiola, a mysterious girl of exactly her own age, whom she calls TillyTilly.From the start, there’s something not quite right about TillyTilly: she seems out of proportion. "Was she too tall and yet too ... small at the same time Was her neck too long Her fingers" At first, she merely echoes Jess’s words, but she soon develops into the friend and playmate Jess has never had. Together they have adventures: they manage to break into Jess’s grandfather’s locked study and then into an amusement park (also locked) where the gates magically swing open.All too quickly, though, the family returns from exotic Nigeria to prosaic England, where Jess is surrounded once again by bullying schoolmates, a hostile teacher and her hateful, doll-like blond cousin, Dulcie. Then, to Jess’s joy, TillyTilly reappears, simply knocking on her door. They play together, go on a picnic, write a poem. But TillyTilly also formulates a plan to "get" Jess’s tormentors.The reader suspects that TillyTilly is one of those imaginary friends so common to lonely childhoods, and that the strange and sinister events are happening only in Jess’s imagination. But just as Jess herself begins to doubt whether TillyTilly is "really really" there, her playmate’s malevolent magic begins to spread, infecting every corner of Jess’s world.TillyTilly’s power, at least, is far from imaginary. She reveals that Jess had a twin who died at birth—and that she intends to act on that twin’s behalf. No longer a girl but a horrific primeval presence, she takes over Jess’s bedroom, turning it from a safe haven into a place of terror. "Stop looking to belong, half-and-half child," TillyTilly intones. "Stop. There is nothing; there is only me, and I have caught you."Oyeyemi brilliantly conjures up the raw emotions and playground banter of childhood, writing with the confidence and knowledge of one who has only recently left that state herself. Jess’s schoolmates, her therapist, the people she meets in Africa, even her parents, remain suitably shadowy figures, seen solely through the distorting lens of Jess’s increasingly skewed perception."The Icarus Girl" explores the melding of cultures and the dream time of childhood, as well as the power of ancient lore to tint the everyday experiences of a susceptible little girl’s seemingly protected life. Deserving of all its praise, this is a masterly first novel—and a nightmarish story that will haunt Oyeyemi’s readers for months to come. Jess sees the world().
Pinatubo’s 1991 eruptions deepened the global environment pollution.
案例一[背景资料]某大学图书馆进行装修改造，根据施工设计和使用功能的要求，采用大量的轻质隔墙。外墙采用建筑幕墙承揽该装修改造工程的施工单位根据《建筑装饰装修工程质量验收规范》规定，对工程细部构造施工质量的控制做了大量的工作。该施工单位在轻质隔墙施工过程中提出以下技术要求：(1)板材隔墙施工过程中如遇到门洞，应从两侧向门洞处要求依次施工；(2)石膏板安装牢固时，隔墙端部的石膏板与周围的墙、柱应留有10mm的槽口，槽口处加泛嵌缝膏，使面板与邻近表面接触紧密。(3)当轻质隔墙下端用木踢脚覆盖时，饰面板应与地面留有5～10mm缝隙；(4)石膏板的接缝缝隙应保证为8～10mm。设施工单位在施工过程中特别注重现场文明施工和现场的环境保护措施，工程竣工后，被评为优质工程。[问题] 描述板材隔墙的施工工艺流程。
案例二[背景资料]某建筑工程建筑面积205000m2，混凝土现浇结构，筏板式基础，地下三层，地上十二层，基础埋深12.4m，该项工程位于繁华市区，施工场地狭小。工程所在地区地势北高南低，地下水流从北向南。施工单位的降水方案计划在基坑南边布置单排轻型井点。基坑开挖到设计标高后，施工单位和监理单位对基坑进行验槽，并对基底进行了钎探，发现地基东南角有约350m2软土区，监理工程师随即指令施工单位进行换填处理。工程主体结构施工时，二层现浇钢筋混凝土阳台在拆模时沿阳台根部发生断裂，经检查发现是由于施工人员将受力主筋位置布置错误所造成的。事故发生后，业主立即组织了质量大检查，发现一层大厅粱柱节点处有露筋；已绑扎完成的楼板钢筋位置与设计图纸不符；施工人员对钢筋绑扎规范要求不清楚。工程进入外墙面装修阶段后，施工单位按原设计完成了965m2的外墙贴面砖工作，业主认为原设计贴面砖与周边环境不协调，要求更换为大理石贴面，施工单位按业主要求进行了更换。[问题] 施工单位和监理单位两家单位共同进行工程验槽的做法是否妥当？说明理由。
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