问题 问答题

2010年9月,在对某国有企业的会计工作检查的过程中,获悉如下情况: 1.2009年3月,厂长张某上任后,将其朋友的女儿小李调入该厂会计科任出纳,兼管收入账目的登记工作,小李已经取得会计从业资格证。 2.同月,厂长张某将其朋友杨某调入该厂担任会计科科长,杨某于2003年取得会计师专业技术职务资格,具有丰富的会计工作经验。 3.2009年9月,该厂一供货商上门催要逾期货款,出纳人员开出一张60万元的转账支票给供货商,供货商向银行提示付款时,银行以该厂的银行存款余额不足60万元为由予以退票。 4.2009年11月,收到铺面租金收入6万元,厂长授意出纳,让出纳单独记账保管,未纳入单位统一会计核算。 5.2009年12月,会计科收到一张购买原材料的发票,发票上的金额一栏未进行填写,会计科科长杨某遂询问了采购人员采购金额,并直接在发票上进行填写。 6.在对该厂进行检查时,发现该厂原出纳王某所记的账目中有会计作假行为,而接替者小李在工作交接时并未发现这一问题。在接受调查时,原出纳王某说,已经办理会计交接手续,现任出纳小李和会计科长均在移交清册上签了字,自己不再承担任何责任。 要求:根据上述情况和有关法律规定分析下列问题:

该厂对小李的任命是否符合法律规定说明理由。 判断: 理由:

答案

参考答案:判断:不符合法律规定 理由:出纳人员不得兼稽核、会计档案保管和收入、费用、债权债务账目的登记工作。改厂长任命小李为出纳,同时兼管收入账目的登记工作不符合法律规定。

填空题
阅读理解

阅读理解

     In their book Time to Eat the Dog:The Real Guide to Sustainable Living,Robert and Brenda Vale

say keeping a mediumsized dog has the same ecological impact as driving 10,000 km a year in a 4.6 liter

Land Cruiser.

     "We're not actually saying it is time to eat the dog.We're just saying that we need to think about and

know the ecological impact of some of the things we do and that we take for granted."

Constructing and driving the jeep for a year requires 0.41 hectares of land,while growing and

manufacturing a dog's food takes about 0.84 hectares-or 1.1 hectares in the case of a large dog such as a German shepherd.

     Convincing flesheating cats and dogs to go vegetarian for the sake of the planet is a nonstarter,the Vales say.Instead they recommend keeping "greener",smaller,and more sustainable pets,such as goldfish,chickens or rabbits.

     The book's playful title,and serious suggestion that pet animals may be usefully"recycled",by being eaten by their owners or turned into pet food when they die,may not appeal to animal fans.

     Annoying as the idea may be,the question is valid given the planet's growing population and limited

resources,Robert Vale said.

     "Issues about sustainability are increasingly becoming things that are going to require us to make choices which are as difficult as eating your dog.It's not just about changing your light bulbs or taking a cloth bag to the supermarket,"he said.

     "It's about much more challenging and difficult issues," he added.

1. The authors gave their book the playful title to________.

A. make it amusing  

B. create a vivid image

C. show writing skills  

D. arouse people's concern

2. In Paragraph 3 the writer mainly wants to tell us________.

A. the amount of consumed land

B. the neglected ecological impact

C. some familiar examples

D. some actual figures

3. Who may not like the idea of "recycling" pet animals?

A. Manufacturers.  

B. Drivers.

C. Animal fans.  

D. The authorities.

4. What do the authors think of living a sustainable life?

A. Challenging.  

B. Inspiring.

C. Inviting.  

D. Touching.