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问题 选择题

We have ________ bread.

A．run out

B．used out

C．run out of

D．given out

答案

答案：C

本题的含义是我们已经用完了面包，run out of表示用完或耗尽的意思，与本题题意相符，故本题选C。

问答题

财政部门对某公司进行会计检查时，发现以下问题：

(1) 公司的规章制度规定，会计机构和会计人员对公司一切经济活动负有全程监督义务，并对监督结果负最终法律责任。

(2) 为了精简人员，提高办事效率，会计人员王某同时负责公司办公用品的购买、审批人账和保管工作。

(3) 公司制度规定总经理负责公司的日常经营管理，对重大投资行为也可灵活决策。2004年5月8日公司总经理决定用公司净资产的40%对外投资联营，而公司董事会和股东会则认为总经理的行为超越了职权范围。总经理对此不服，认为是根据公司制度规定履行自己的职责。

(4) 公司成立3年来，主要对现金进行定期盘点，其他财产尚未进行过盘点清查。

(5) 公司发生赊购材料业务，会计人员不知道是负责材料核算的会计先人账，还是负责应付账款核算的会计人员先人账，且会计凭证编号经常发生重复。

(6) 公司现金盘点时，溢余现金90元，会计负责人不知道如何处理。

要求：分析以上问题产生的原因及处理方法。
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填空题

Part 3


Questions 19-25


·Read the following passage and choose the correct answer from A, B, C and D.
More and more, the operation of our businesses, government, and financial institutions are controlled by information that exists only inside computer memories. Anyone clever enough to modify this information for his own purpose can reap substantial rewards. Even worse, a number of people who have done this and been caught by it have managed to get away without punishment.
It is easy for computers crime to go undetected if no one checks up what the computer is doing. But even if the crime is detected, the criminal may walk away not only unpunished but with a growing recommendation from his former employers.
Of course, we have no statistics on crimes that go undetected. But it is disturbing to note how many of the crimes we do know about were detected by accident, not by systematic inspections or other security procedures. The computer criminals who have been caught may have been the victims of uncommon bad luck.
For example, a certain keypunch operator complained of having to stay overtime to punch extra cards. Investigating revealed that the extra cards she was being asked were for dishonest transactions. In another case, dissatisfied employees of the thief tipped off the company that has been robbed.
Unlike other lawbreakers, who must leave the country, commit suicide or go to jail, computer criminals sometimes escape punishment, demanding or not only that they not be charged but that they be given good recommendations and perhaps other benefiting, their demands have been met.
Why Because company executives are afraid of the bad publicity that would result if the public found out that their computer had been misused. They hesitate at the thought of a criminal boasting in open court of how he juggled the most confidential records right under the noses of the company’s executives, accountants, and security staff. And so another staff computer criminal departs with just the recommendation he needs to continue his crime elsewhere.

According to the whole passage, the author feels ______ towards the computer crimes.

A．worried

B．indifferent

C．happy

D．sad
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