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代理出口销售的会计处理(非外贸公司做法)。对于非专业外贸公司来说．在经营受托代理出口业务时．一般在账务处理上采用应收、应付往来账款的方式进行，现将习题6中的资料，作出账务处理。

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顺汇的特点是它的资金流向与结算工具传送方向相同。 ( )

A. 对
B. 错

The teaching of English as a second language (ESL) in schools has had a history of conflicting arguments, interesting innovations and some very positive methodological changes. To understand the present situation, it is necessary to consider the past and the wider educational context which has a hearing on it.Until quite recently, approaches to ESL work have been strongly influenced by methods developed to teach English as a foreign language to older learners. These methods placed much emphasis on drills, exercises and remedial programs that focus on language in abstraction. 46) The prescriptive nature of such methods and the demands they made on the teacher’s time developed the belief that ESL work could be tackled only by the specialist ESL teacher working with small groups of children. Such an approach does not fit comfortably into current notions of learning and teaching in the primary school, nor does it sufficiently equip ESL learners in the secondary school to benefit from normal schooling. 47) In prescribing what language is to be taught, it has ignored what children bring to the learning task and the choices they make about how and what they want to learn. Furthermore, the location and organization of language provision did not measure up to the demand. 48)The language centers and English language services all contributed to providing special and concentrated teaching of English as a second language in small groups, varying in size from four or five to fifteen. Whatever the pattern of provision, the main aim was to give pupils sufficient English to enable them to join normal schools as quickly as possible. The success of such special provision depended very much on the close and constant liaison of language teachers with the subject teachers and the class teachers and on the continuity of learning experiences provided by them. 49)One of the important disadvantages of language centers and withdrawal groups was that ESL children were being taught away from those English -speakers who provide the most powerful models, i. e. their peer group. Peer-group interaction is an important element in any learning situation, but its particular strengths in a classroom with ESL learners cannot be overemphasized.50) The separation of second language learners from the mainstream classroom cannot easily be justified on educational grounds, since in practice it leads to both their curriculum and language learning being impoverished. Notes: context 环境。bear on 对......有影响，关系到...... 。例如：I don’t see how this bears on the matter. (我不明白这一点与那些事的关系。)liaison n. 联结。liaison of A with A与B之间的联系。 51

甲受国有公司委派，到该公司控股的A公司任主管财务的副总经理，乙为非国家工作人员，系A公司财务部主管，在甲的策划下，甲与乙勾结，分别利用各自的职务便利，共同侵吞了A公司的财物50万元，甲分得35万元，乙分得15万元，后来，甲在其配偶的规劝和陪同下，向司法机关主动交代，一年前私自挪用公款1万元用于个人消费，2个月后将公款归还；还曾收受乙的财物共计3万元，帮助乙升任财务部主管，乙后来也对送甲财物之事供认不讳。乙的行为构成( )。

A. 贪污罪
B. 职务侵占罪
C. 行贿罪
D. 对非国家工作人员行贿罪

货物托运及出口。 (1)出库待运。假设A公司有自营进出口权，选择确定的记账本位币为人民币，外币折算与兑换业务按当日即期汇率进行折算。现根据某份合同对美国出口G商品一批，计1000打，成本单价为每打60元，合计60000元(不含增值税)，公司业务部门根据出口合同或信用证规定开出产品出库凭证，并连同外销发票、装箱单及其他出口单证，通过货代公司办理托运。 (2)出口交单。对美出口G产品一批，CIF纽约10000美元，扣除5%的佣金，计500美元之后的销货净额9500美元，按当日或前一天银行现汇买入价(设当日1美元=6.80元人民币)。 (3)收到银行议付货款。当银行在收到出口企业全套出口单证经审核无误后，即按不同结算方式向境外银行办理结算手续。假设当天现汇买入价为1美元=6.83元人民币。银行在收妥外汇后开具结汇水单将人民币转入公司账户。