问题 问答题


顺发食品加工公司是一家国有企业,2008年发生以下事项:
(1) 1月,该企业新领导班子上任后,作出了精减内设机构等决定,将会计科撤并到企业管理办公室(以下简称“企管办”),同时任命企管办主任王某兼任会计主管人员。会计科撤并到企管办后,会计工作分工如下:原会计科会计继续担任会计;原企管办工作人员、王某的女儿担任出纳工作。企管办主任王某自参加工作后一直从事文秘工作,为了使王某尽快胜任会计主管人员岗位,企业同意王某半脱产参加会计培训班,并参加2009年会计从业资格考试。
(2) 2月,原会计科长与王某办理会计工作交接手续,人事科长进行监交。
(3) 6月,档案科会同企管办对企业会计档案进行了清理,编造会计档案销毁清册,将保管期已满的会计档案按规定程序全部销毁,其中包括一些保管期满但尚未结清债权债务的原始凭证。
(4) 8月,经该企业负责人批准,某业务往来单位因业务需要查阅了该企业2007年有关会计档案,对有关原始凭证进行了复制,并办理了登记手续。
(5) 10月,企管办在例行审核有关单据时,发现一张购买计算机的发票,其“金额”栏中的数字有更改现象,经查阅相关买卖合同、单据,确认更改后的金额数字是正确的,于是要求该发票的出具单位在发票“金额”栏更改之处加盖出具单位印章之后,该企业予以接受并据此登记入账。
请根据会计法律制度的有关规定,回答下列问题:

该企业向业务往来单位提供查阅会计档案、复制有关原始凭证是否符合法律规定说明理由。

答案

参考答案:

解析:该企业提供查阅会计档案、复制原始凭证符合规定。 理由:根据《会计档案管理办法》的规定,会计档案经本单位负责人批准,在不拆散原卷册的前提下,可以提供查阅或者复制,并办理登记手续。

阅读理解

One of the greatest mysteries on Earth is the statues which stand on Easter Island. Easter Island, which was almost uninhabited when it was discovered on Easter Day in 1722 by a Dutch captain, is the most distant island in the world covered with hundreds of giant statues, each weighing several tons and some standing more than 30 feet tall.

Who built these statues and why and how did they get there? Nobody knows the answer for sure.

One theory suggests that Easter Island was first inhabited by Polynesians, who traveled thousands of miles in their canoes(独木舟)in 400 A.D. However, the ocean currents(洋流)which carried them there would not take them back, so that they could not leave.

The statues appear to have been made out of the top edge of the walls of a volcano on the island. Then, it may have been rolled or dragged down to the foot of the volcano(火山). Then, it was stood upright(直立)and ropes were tied around it, which was made to act as a pulley(滑轮). Over a period of months, a statue could be walked for miles down to the ocean. Finally, it was placed in line with other statues, all of them looking towards the center of the island.

This process was difficult. If a statue fell over, it was too heavy to be pulled upright again, so the islanders went back and carved another statue.

The population of Easter Island must have reached 11,000. Later, the resources of the island were used up and people began fighting and eating each other. Work on the statues stopped and the statues were knocked over. When the first Europeans finally arrived on the island, most of these people had died out.

小题1:This passage is mainly about ________ .

A.the discovery of Easter Island

B.the statues on Easter Island

C.the history of Easter Islanders

D.the earliest population on Easter Island小题2: Which of the following correctly tells of the possible working process after a statue was made?

a. It was stood upright and ropes were tied around it.

b. It was walked for miles down to the ocean.

c. It was placed in line with other statues.

d. It was moved to the foot of the volcano.

A.c-d-a-b

B.d-b-a-c

C.a-c-b-d

D.d-a-b-c小题3: It’s not a fact that ________ .

A.Easter Island is the most distant island in the world

B.Easter is the name of a holiday

C.not all the statues were placed in a line

D.the island was once rich in natural resources小题4:The underlined word uninhabited most probably means ________.

A.mysterious

B.lost

C.unknown to the world

D.with no people living there

选择题