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投保人因重大过失未履行如实告知义务，保险人不退还保险费。( )
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民营企业新泰纺织股份有限公司的董事会于2004年6月10日举行董事会，董事会讨论下列事项： (1) 同意任命董事长李某的直系亲属王某担任公司财务总监。 (2) 制定并通过利润分配预案提议股东大会讨论：因为今年经营状况欠佳，仅实现利润80万元，按10%提取法定盈余公积，不再提取任意盈余公积和公益金。 (3) 决定了公司的新项目投资计划，交付经理实施。 (4) 制定了公司的具体规章。 (5) 在讨论是否解聘公司总经理刘某时，公司的全体10位董事中，有6名董事对该决议投赞成票，但其所代表的股份只占公司股份的30%，另4名董事投反对票。 要求：根据以上事实，回答下列问题： (1) 任命董事长李某的直系亲属王某担任公司财务总监是否违反了会计回避制度简要说明理由。 (2) 通过的利润分配预案是否符合法律规定简要说明理由。 (3) 决定公司的新项目投资计划是否符合法律规定简要说明理由。 (4) 制定公司的具体规章是否符合法律规定简要说明理由。 (5) 公司能否通过解聘公司总经理刘某的决议简要说明理由。
Driver’s License Test Tips This article will provide you with some simple tips for passing your driver’s license test. Adequate preparation is absolutely essential, without which any number of driver’s license test tips will be redundant. Getting a driver’s license is a big step in anyone’s life. It gives an individual the luxury to drive a car anytime he or she pleases, as driving without passing a driver’s license test is against the law. For some people, the stress can be too much to handle and as a result they may mess up on the driver’s license test. There are some simple driver’s license test tips that anyone can follow, to be assured of passing the test and getting their driver’s license. The most important of all the tips for passing your driver’s license test is to be prepared. This can only be achieved by you through hours and hours of sincere and diligent practice. If you are not sufficiently prepared for your driver’s license test, all the driver’s license tips for passing your driver’s license test will be utterly pointless and redundant. You can read as many drivers’ license test tips as you want, but if you are not practicing enough, then all these driving test tips will be in vain. Enrolling yourself in driving schools is advisable for this purpose. Tips for Passing Your Driver’s License Test Now, if you’re wondering how to prepare for your driving test, the first thing you need to know is what the driving test instructors and officials are going to be looking for. The following are the qualities that the instructors will be on the lookout for and also the parameters that the scoring will be conducted on. ● Starting the vehicle: The instructor will be observing you right from the time you start the vehicle. He will note if you turn your head to look back and if you follow all the safety regulations that are required to be followed while starting a vehicle. Here are some tips on learning to drive a car. ● Control of the vehicle: He will pay close attention to how much control you actually have over the vehicle. Your abilities with the gas pedal, the brake, the steering wheel and other controls will be scrutinized. ● Steering: Not many road test tips stress on the importance of steering. This quality is closely analyzed by the instructor and obviously if your steering is wayward (任性的), the chances of passing the driver’s license test are very slim. ● Driving in traffic: Keeping calm and avoiding panic attacks while driving in traffic is of utmost importance. Many people get extremely stressed and nervous, when they are in the midst of traffic and one of the very crucial tips to pass road test for driver’s license is to stay calm and composed when driving in traffic. Also read more on road safety and car safety. ● Traffic signs and lane discipline: This is another area that the instructors will be rating you on. Your ability to observe lane discipline and your recognition of the various traffic signs plays a major role in your passing the test. Keep these driver’s license test tips in mind to pass the test in your very first attempt. ● Stopping: Stopping the car smoothly and at the right place is a critical skill to have. When the instructor asks you to stop the car, the timing, the positioning and the technique of doing so are important driving test tips to bear in mind. ● Backing up and distance judgment: Your backing up skills and your ability to judge the distances between your vehicle and other entities will also be carefully scrutinized. If you cannot back up your vehicle satisfactorily, parking would be very troublesome for you and a major source of hazard to you and to others around you. ● Hill parking: One of the essential tips for passing your driver’s license test is to master the art of hill parking. This is not as easy as it seems and can become a major source of anxiety in a driver. If you can display good skills at hill parking, it proves that you have developed good control over the vehicle. ● Arm signals and driving etiquette: Another aspect that you will be judged on is your efficiency at giving the right arm signals at the right time. Your respect for other drivers on the road and the amount of courtesy you show them also plays a part in your final rating on the driver’s license test. Read more about defensive driving techniques and tips and defensive driving courses. Drivers who are well aware and informed about all the rules and regulations that need to be followed have a better chance of clearing their driver’s license test. The primary goal of these driver’s license test tips is to instill (慢慢灌输) a responsible and mature frame of mind in every individual. These road test tips will be pointless unless you develop a calm demeanor and unless you are aware of all the rules that must be followed while driving. More Tips Here are a few more basic drivers’ license test tips that you should keep in mind when you’re learning how to prepare for your driving test. ● Always use the restroom before your test begins. Not doing so will cause more anxiety during the test. ● Memorize all the traffic signs and their significance well in advance before the test. ● Use your rear view mirrors efficiently and regularly. ● Ensure that you are well on time for your test and are carrying all the required documents and paperwork. ● Get adequate sleep the previous night and do not give the test with an empty stomach. ● Stick to the permitted speed limit. Do not drive too fast and do not drive too slow either. Passing a driver’s license test is not simple and unless you are well versed in driver education, you could face a lot of difficulties. At the end of the day, remember that the instructors also want you to pass the test, so do your best to stay calm and composed and believe in your ability to pass the test. This cannot be reinstated enough, but the key to passing your driver’s license test is practice. What should be considered by yourself when you stop your test car
某乡镇财政所在县财政局组织的2003年《会计法》执法大检查时，发现本乡的乡镇企业新元农贸公司存在下列问题： (1) 该公司认为本单位会计工作比较简单，便直接委托退休会计人员刘某代理记账； (2) 该公司因业务发展的需要向银行申请贷款，刘某为新元农贸公司编制了申请贷款的会计报表，将新元农贸公司2003年的利润表由亏损改为盈利，后被银行查出。 要求：根据《会计法》的有关规定，回答下列问题： (1) 新元农贸公司能否委托刘某代理记账简要说明理由。 (2) 刘某将新元农贸公司2003年的利润表由亏损改为盈利，新元农贸公司和刘某应受到何种处罚 (3) 该乡镇财政所能否依据《会计法》做出处罚简要说明理由。
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