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登记会计账簿的规定有哪些
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代理记账，是指企业委托有会计资格证书的人员记账的行为。( )
Part A You will hear 10 short dialogues. For each dialogue, there is one question and four possible answers. Choose the correct answer--A, B, C or D, and mark it in your test booklet. You will have 15 seconds to answer the question and you will hear each dialogue ONLY ONCE. Now look at Question 1. What does the man mean
TEXT D Certainly no creature in the sea is odder than the common sea cucumber. All living creatures, especially human beings, have their peculiarities, but everything about the little sea cucumber seems unusual. What else can be said about it is: a bizarre animal that, among other eccentricities, eats mud, feeds almost continuously day and night but can live without eating for long periods, and can be poisonous but is considered supremely edible by gourmets. For some fifty million years, despite all its eccentricities, the sea cucumber has subsisted on its diet of mud. It is adaptable enough to live attached to rocks by its tubefeet, under rocks in shallow water, or on the surface of mud flats. Common in cool water on both Atlantic and Pacific shores, it has the ability to suck up mud or sand and digest whatever nutrients are present. Sea cucumbers come in a variety of colors, ranging from black to reddish-brown to sand-color and white. One form even has vivid purple tentacles. Usually the creatures are cucumber-shaped hence their name and because they are typically rock inhabitants, this shape, combined with flexibility, enables them to squeeze into crevices where they are safe from predators and ocean currents. Although they have voracious appetites, eating day and night, sea cucumbers have the capacity to become motionless and live at a low metabolic rate — feeding sparingly or not at all for long periods, so that the marine organisms that provide their food have a chance to multiply. If it were not for this faculty, they would devour all the food available in short time and would probably starve themselves out of existence. But the most spectacular thing about the sea cucumber is the way it defends itself. Its major enemies are fish and crabs. When attacked, it squirts all its internal organs into the water. It also casts off attached structures such as tentacles. The sea cucumber will eviscerate and regenerate itself when it is attacked or even touched; it will do the same if the surrounding water temperature is too high or if the water becomes too polluted. According to the passage, the shape of sea cucumbers is important because
2007年A公司由于经营管理和市场方面的原因，经营业绩滑坡。为了获得配股资格，A公司的主要负责人张三便要求公司财务总监李四对该年度的财务数据进行调整，以保证公司的净资产收益率符合配股条件。李四组织公司会计人员王五以虚做营业额、隐瞒费用和成本开支等方法调整了公司财务数据。A公司根据调整后的财务资料，于2008年10月申请配股并获批准发行。 根据上述资料，试分析回答下列问题： (1) 指出哪些当事人存在何种违法行为哪些当事人违反了哪些会计职业道德要求 (2) 哪些单位或部门可以对相关当事人进行何种处理并说明理由。
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