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All countries have laws saying which drugs people can and cannot use. In a typical country, most medicines are available only with a doctor’s (21) and certain drugs, such as marijuana, cocaine, and heroin, are illegal under all circumstances. Such restrictions reflect the belief that increased drug use, even if it were legal, would lead to increases in crime, (22) , and other social ills. One nation that goes against this trend is the Netherlands, where the open use of "soft" drugs is tolerated. The Dutch have a strong tradition of personal liberty. The individual’s freedom of choice is highly valued. Most people in the Netherlands believe the government should stay out of personal decisions, including the decision whether to use drugs. The Dutch government does not stay totally out of such decision, but it does take a much more (23) than almost any other state. Since 1976, the law in the Netherlands has (24) soft drugs and hard drugs, such as heroin, cocaine, and methamphetamines. Laws permit soft drugs to be sold in coffee shops and used in hash bars, which can sell school as well as soft drugs. More than 200 coffee shops in Amsterdam alone (25) sell soft drugs. There are limits, however. No more than five grams of a controlled drug may be sold in a (26) and the buyer must be at least 18 years old. The coffee shop may not advertise the marijuana it sells. No person may grow more than five marijuana plants. All hard drugs are banned. Arguments in favour of legalised marijuana are many. (27) say marijuana is no more dangerous than alcohol which is legal in most nations. They also point out the (28) medical reasons for drug use: to alleviate the discomfort of an eye disease called glaucoma or nausea resulting from chemotherapy used to treat some cancers. On a very practical level, legalisation activists say that hugely expensive anti-marijuana (29) have never worked. Instead of spending millions of dollars to keep people from using this mild drug, the government should collect taxes on it and (30) gain more control of how and where it is used.

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会计制度包括对会计工作、会计核算、会计监督、会计人员、会计档案等方面的规范性文件。()

A. 对
B. 错

某股份有限公司2009年上半年发生了下列事项:1.2月10日,因公司某供货商多次上门催要逾期货款,财务经理让出纳员开出一张30万元的转账支票给供货商。供货商向银行提示付款时,银行以公司的银行存款余额不足30万元为由予以退票。2.2月23日,公司开出一张没有收款人和金额的支票交给采购人去办理采购业务。3.3月20日,为了业务发展需要,公司财务经理通过朋友在建设银行又开了一个基本存款账户。此前,该公司已在工商银行开立了基本存款账户。4.4月5日,公司向开户银行交付外单位背书转让的银行汇票申请付款,该银行汇票的出票日期是3月1日,公司3月10日收到,结果遭到开户银行拒绝。5.6月26日,公司因借款在农业银行开立了一般存款账户,款项当天存人该账户。6月27日财务部开出转账支票从该账户支付3万元给C公司,用于归还所欠C公司货款。当天,会计人员持票向农业银行办理转账手续时被退票。要求:结合上述资料,根据我国金融法律法规制度的规定,回答下列问题: 该公司签发的30万元转账支票属于何种违法行为如何处罚?(如处罚款,请计算出金额)

某大型国有企业2008年发生了下列事项:1.3月,董事长认为企业财务会计报告已向董事会和监事会报告了,就不用再向职代会报告了。2.6月,经董事长批准,企业任命财务处长黄某的女儿小黄为出纳,小黄尚未取得会计从业资格证书,企业规定其在2009年1月前必须取得会计从业资格证书,否则调离财务处。3.7月,董事长认为现在企业的规模较大,应加强财务管理工作,指派企业副总经理张某分管财务工作,现任总会计师配合其工作。4.8月,企业有一批保管期满的会计档案,按规定需要进行销毁。企业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和会计机构负责人在会计档案销毁清册上签字后,予以了销毁。5.9月,财务处长黄某根据人员变化及工作需要,对财务处部分会计岗位进行了调整:原从事成本费用核算工作的老丁协助稽核员老周加强单位内部的稽核工作,老丁按规定办理了移交手续,并由稽核员老周进行了监交。要求:结合上述资料,根据我国会计法律法规制度的相关规定,回答下列问题: 该企业指派副总经理张某分管财务工作是否符合规定说明理由。

2009年3月税务机关对某企业检查时发现以下情况:1.企业将税务登记证副本挂在墙上接受税务机关检查,税务登记证正本带出外出办理各项经营活动。2.企业将保管期满的发票登记簿经单位负责人批准后销毁。3.企业向消费者个人开具了增值税专业发票。4.企业为他人代开发票3份,取得好处费2万元,另应客户要求在开增值税专用发票时,将客户购买的“消费品”更换填写为“原材料”,使得对方少缴增值税、所得税等共计12万元。要求:结合上述资料,根据我国税收法律法规制度的规定,回答下列问题: 企业保管期满的发票登记簿销毁是否符合规定说明理由。

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