问题 问答题

[案例1]
钱桥纺织厂为国有企业,下设办公室、行政科、会计科、档案科等职能科室。 2005年7月,经上级主管单位任命,会计科长甲的丈夫乙担任该厂厂长。同月,甲的侄女丙调到该厂会计科担任出纳工作,丙已取得会计从业资格。 8月,厂长乙对厂行政机构和人员进行了调整和精简。撤销档案科,原由档案科保管的会计档案移交会计科保管。档案科移交会计档案前,会同会计科对保管期满的会计档案进行销毁。档案科长与会计科长甲共同在会计档案销毁清册上签字,并进行了监销。因厂长乙在外地出差,故未将此事报告厂长乙。之后,会计科长甲指定出纳丙兼管会计档案保管工作。
9月,丙调到当地一家外贸公司财务部工作;调离前与接任的丁自行办理了会计工作交接手续。丙未办理会计从业资格调转手续。
10月,甲办理退休手续。甲与新任会计科长戊办理交接手续,上级主管单位派人与厂长乙会同监交。后戊发现甲移交的会计资料存在问题,遂找甲询问。甲认为,会计资料已移交,自己不应再承担责任。
要求:
根据上述情况和会计法律制度的有关规定,回答下列问题:
(1)按照回避制度的规定,会计科长甲与其丈夫厂长乙是否应当回避说明理由。
(2)丙担任钱桥纺织厂出纳工作是否符合法律规定说明理由。
(3)档案科与会计科在销毁会计档案过程中有哪些不符合法律规定之处
(4)会计科长甲指定出纳丙兼管会计档案保管工作是否符合法律规定说明理由。
(5)丙自行与丁办理会计工作交接手续是否符合法律规定说明理由。
(6)丙调动工作是否应当办理会计从业资格调转手续说明理由。
(7)甲认为会计资料已移交戊,自己不应再承担责任的观点是否符合法律规定说明理由。

答案

参考答案:[案例1]
(1)会计科长甲与其丈夫厂长乙应当回避。根据规定,单位负责人的直系亲属不得担任本单位的会计机构负责人。
(2)丙担任出纳工作不符合法律规定。根据规定,会计机构负责人的直系亲属不得在本单位会计机构中担任出纳工作。
(3)在销毁会计档案过程中不符合法律规定之处是:未请单位负责人乙在会计档案销毁清册上签字,也未将监销情况报告乙。
(4)会计科长甲指定出纳丙兼管会计档案保管工作不符合法律规定。根据规定,出纳人员不得兼管会计档案保管工作。
(5)丙自行与丁办理会计工作交接手续不符合法律规定。根据规定,一般会计人员办理交接手续,由单位的会计机构负责人[或:会计主管人员]负责监交。
(6)丙应当办理会计从业资格调;转手续。根据规定,持证人员在同一会计从业资格管理机构管辖范围内调转工作单位,且继续从事会计工作的,应当。自离开工作单位之日起30日内,填写调转登记表,持会计从业资格证书及调入单位开具的从事会计工作的证明,办理调转登记。[或:会计人员调转工作单位,必须办理调转手续。]
(7)甲的观点不符合法律规定。根据规定,移交人员对所移交的会计资料的合法性、真实性承担法律责任。 [或:原移交人员不应以会计资料已移交而推脱责任。]

问答题
阅读理解

Down-to-earth means being honest, open, and easy to deal with. It is a pleasure to find someone who is down-to-earth. A person who is down-to-earth is easy to talk to. He or she accepts others as equals. A down-to-earth person may be an important member of society, of course, but they do not let their importance go to their heads, and they do not consider themselves to be better than others who are less important. Someone who is filled with self-importance and pride, often without cause, is said to have his nose in the air. There is no way a person with his nose in the air can be down-to-earth.

Americans use another expression that is similar in some way to down-to-earth. The expression is both feet on the ground. Someone with both feet on the ground is a person with a good understanding of reality. He has what is called common sense. He may have dreams but he does not allow them to block his knowledge of what is real. The opposite kind of person is one who has his head in the clouds. A man with his head in the clouds is a dreamer whose mind is not in the world. Sometimes such a dreamer can be brought back to reality; sharp words from the teacher, for example, can usually get a daydreaming student to put both feet back on the ground.

The person who is down-to-earth usually has both feet on the ground. But the opposite is not always true. Someone with both feet on the ground may not be as open and easy to deal with as someone who is down-to-earth. When we have both our feet firmly on the ground, we are realistic and we act honestly and openly toward others, and our lives are like the ground below us, solid and strong.

小题1:If a person has his nose in the air, he ____. 

A.is down to the earth

B.is easy to deal with

C.always thinks he is more important than others

D.is confident小题2:If a person has both feet on the ground, he ____. 

A.is in touch with reality, and doesn’t have any dreams

B.has some dreams but he is realistic

C.is honest, open and easy to deal with

D.is honest, open but hard to deal with小题3:The underlined sentence “But the opposite is not always true.” most probably means that ______.

A.the person who has his nose in the air is not true

B.a man with his head in the clouds is often not intelligent

C.the opposite direction is always wrong

D.a person who has both feet on the ground may not be down-to-earth