问题 问答题

广州红日公司是一家中外合资经营企业,2007年度发生了以下事项: (1)2月5日,公司接到市财政局通知,市财政局将要来公司检查会计工作情况。公司董事长兼总经理麦克认为,公司作为中外合资经营企业,不应受《中华人民共和国会计法》的约束,财政部门无权来检查。(2)公司平时采用美元记账,期末使用人民币编制财务会计报表。 (3)由于董事长麦克居住在美国,为提高信息披露效率,12月8日,公司董事会研究决定,公司以后对外报送的财务会计报告由会计科长王某签字、盖章后报出,不再由董事长麦克签字、盖章。 (4)12月15日,公司从外地购买了一批原材料,收到发票后,公司的经办人员廖某发现发票上记载的日期错误,于是廖某在原始凭证上进行了更改,并加盖了廖某自己的印章,作为报销凭证。 请根据现行有关规定,回答下列问题:

该公司董事长做出的关于对外报送财务会计报告的决定是否符合法律规定?为什么?

答案

参考答案:公司董事长做出关于对外报送财务会计报告的决定不符合会计法律制度规定(1分)。根据《会计法》第21条的规定,公司对外报出的财务会计报告应当由企业负责人和主管会计工作的负责人、会计机构负责人(会计主管人员)签名并盖章;设置总会计师的单位,还应由总会计师签名并盖章(1分)。

完形填空

二,完形填空(共15小题;每小题1.5分,满分22.5分)

阅读下面短文,掌握其大意,然后从每题所给的四个选项(A、B、C和D)中,选出最佳选项。

Prince was a dog. My husband found him   21   at the corner of the street, shaking in the cold and   22 dead, so he rescued him and   23   him home. He gave him the name Prince. I soon liked this little dog;   24    , I was not satisfied with his name. "Prince" sounded too formal. It was more like the   25   of a German shepherd dog (牧羊犬). I tried to   26   a name more fitting, but I seemed to be stuck with (无法摆脱) "Prince". Before long Prince   27  some of his princely attributes (品性,品质) to our family. It started when our young son Luck was   28   in bed. Prince didn’t usually go upstairs where the boys’ rooms were. He usually   29   me wherever I went like glue, since I was the one who fed him, but on that __30___ day, when I went upstairs to check Luck’s fever, I found that Prince was __31____beside my sick boy. He didn’t leave Luck’s side until Luck began to feel better. The same thing happened repeatedly. Whenever anyone in our family was sick, Prince would be right by that person’s side __32___ it was his job to take care of them until they __33__ . It was incredible to see this little dog set aside his active nature to show his care for a sick family member. Our little Prince lived for nearly sixteen years. He remained___34___to our family the whole time. Even in his final days, when he was in pain,  I___35__he would sacrifice his life for any of us. By then I had realized that his name was proper after all —he truly was a Prince among dogs.

21. A. lying       B. running         C. walking      D. screaming

22. A. completely   B. suddenly       C. unfortunatelyD. nearly

23. A. made       B. supplied        C. arranged     D. brought

24. A. otherwise     B. instead              C. however     D. therefore

25. A. name       B. head         C. body      D. character

26. A. put up with  B. come up with     C. look up to  D. pay attention to

27. A. analyzed      B. described       C. created       D. showed

28. A. asleep      B. playing         C. sick       D. staying

29. A. served     B. grasped         C. searched     D. Followed

30. A. particular     B. warm         C. meaningful D. Relative

31. A. smiling     B. quarreling     C. fighting      D. resting

32. A. even though B. now that        C. as if       D. ever since

33. A. disagreed     B. returned        C. recovered   D. cheered

34. A. tender      B. common        C. loyal      D. sensitive

35. A. doubted          B. observed       C. noticed       D. knew

单项选择题