问题 单项选择题

2012年4月,某市财政局派出检查组对某企业2011年度的会计工作进行检查,发现存在以下情况: (1)2011年2月,该企业财务经理安排其儿媳(持有会计从业资格证书)在财务处任出纳,并负责保管会计档案。 (2)发现一张已开具的支票"金额"栏的数字有更改痕迹,发票出具单位在"金额"栏更改处加盖了其单位印章。经查阅相关供应商的对账单,确认其更改后的金额数字是正确的。 (3)2011年12月,由于全球金融危机的影响,企业出口产品滞销,经销业绩滑坡,企业法定责任人要求财务处处长对该年度的财务数据进行处理,以确保企业实现"赢利"。企业财务处处长遵照办理(该企业的行为尚不构成犯罪)。 要求:根据上述资料,回答下列问题。

情况(3)中企业财务处处长的行为,违反了()。

A.廉洁自律的要求

B.诚实守信的要求

C.坚持准则的要求

D.参与管理的要求

答案

参考答案:C

选择题
单项选择题

Every generation has its emblematic boy’s toy. once upon a time there was the golf cart: a little toy car specifically designed for middle-aged men too rich to care about looking ridiculous. Later came the beach buggy, a briefly fashionable, wildly impractical, single-terrain vehicle. one might include the motorcycle or the snowmobile on this list, were they not, in certain contexts, quite useful, but there is no doubt which pointless recreational vehicle has captured the imagination of the landed, middle-aged celebrity: it’s the quad bike.

What is it about this squat, ungainly, easy-to-flip machine that celebrities love so much As recreational vehicles go, the quad bike is hardly sophisticated. They are to the countryside what the jet-ski is to Lake Windermere. "There’s nothing cool about a quad," says Simon Tiffin, editor of a well-known magazine. "It’s a strange thing to want to hare round beautiful bits of the country in a petrol-guzzling machine."

But celebrities love quad bikes. Musicians, comedians, DJs, actors and sportsmen have all been photographed aboard quads. "They’re the latest rich person’s toy," says Tiffin. "Spoilt children get them for Christmas." Provided you’ve got a large estate to go with it, however, the quad bike can remain a secret indulgence. You can go out and tear up your own piece of countryside without anyone knowing you’re doing it.

The quad bike’s nonsensical name -- "quad" means four, but "bike" is an abbreviation of "bicycle," which means two -- that comes to six -- hints at its odd history. Originally the ATV, or all-terrain vehicle, as quads are sometimes known, was developed in Japan as a three-wheeled farm vehicle, an inexpensive mini-tractor that could go just about anywhere. In the 1980s the more stable four-wheeled quad was officially introduced -- enthusiasts had been converting their trikes for some time -- again primarily for farming, but its recreational appeal soon became apparent. At the same time a market for racing models was developing.

Paul Anderson, a former British quad racing champion, says the quad’s recreational appeal lies in its potential to deliver a safe thrill. "It’s a mix between a motorbike and driving a car; when you turn a corner, you’ve got to lean into the corner, and then if the ground’s greasy, the rear end slides out," he says. "Plus they’re much easier to ride than a two-wheeled motorcycle." The quad bike, in short, provides middle-aged excitement for men who think a Harley might be a bit dangerous. Anderson is keen to point out that quad bikes are, in his experience, much safer than motorcycles. "With quad racing it’s very rare that we see anybody having an accident and getting injured," he says. "In the right hands, personally, I think a quad bike is a very safe recreational vehicle," he adds.

Outside of racing, quad bikes are growing in popularity and injuries have trebled in the last five years. Although retailers offer would-be purchasers basic safety instructions and recommend that riders wear gloves, helmets, goggles, boots and elbow pads, there is no licence required to drive a quad bike and few ways to encourage people to ride them wisely. Employers are required to provide training to workers who use quad bikes, but there is nothing to stop other buyers hurting themselves.

For the rest of the world, quad bikes are here to stay. They feature heavily in the programmes of holiday activity centres, they have all but replaced the tractor as the all-purpose, agricultural workhorse and now police constables ride them while patrolling the Merseyside coastline.

It has more or less usurped the beach buggy, the dirt bike and the snowmobile, anywhere they can go the quad bike can. They even race them on ice. You can’t drive round Lake Windermere on one, or at least nobody’s tried it yet. Just wait.

According to the passage, the quad bike originally ().

A.was a utilitarian vehicle

B.was popular in America

C.was used as a recreational vehicle

D.had four wheels in Japan