问题 问答题


A公司2007年发生以下经济业务和事项:
1.1月,公司会计科原科长张某因退休与新任会计科科长李某办理了会计工作交接手续,公司办公室主任负责监交。2月,新任会计科科长李某发现原会计科科长张某2006年曾经办支付的一笔货款与发票金额不符,遂找张某询问。张某认为,自己已经办理了会计交接手续,会计上的任何事情与本人再没有关系。
2.5月,B企业人员到A公司要求调阅A公司有关会计档案资料。会计科科长李某考虑到B企业是A公司的长期供货单位,有良好的合作关系,遂让会计科人员予以配合,并经会计科科长李某签字同意后,将A公司部分会计档案资料借出。
3.7月,公司外购一批原材料,货款已付。会计科在审核有关单据时,发现收到的购货发票“金额”栏中数字有更改迹象,并在更改之外加盖了出具发票单位财务专用印章。会计科经查阅相关购货合同,确认更改后的数字是正确的,之后,据此登记入账。
4.11月,公司档案科会同会计科清理会计档案,编制了会计档案销毁清册,经公司总会计师批准,将保管期满的会计档案全部销毁。事后查明,在销毁的该批会计档案中,有若干张系保管期满但尚未结清债权债务的原始凭证。
5.12月,因经营管理和市场等原因,公司当年经营业绩滑坡已成定局。公司董事长要求会计科“动动脑筋,确保完成全年利润目标”。之后,会计科科长李某通过虚增营业收入、隐瞒费用和成本开支等手段调整了公司财务报告,“完成”了当年利润目标,并按法定要求将公司财务报告对外报出。
要求:根据会计法律制度的有关规定,回答下列问题:

公司对外提供查阅和借出会计档案资料的做法是否符合规定简要说明理由。

答案

参考答案:

解析:不符合规定。单位会计档案不得借出,如有特殊需要,经本单位负责人批准后可以提供查阅或复制原件。

选择题
阅读理解

Another thing an astronaut has to learn about is eating in space.Food is weightless, just as men are.

Food for space has to be packed in special ways.Some of it goes into tubes that a man can squeeze into his mouth.Bite-sized cookies are packed in plastic.

There is a good reason for covering each bite.The plastic keeps pieces of food from traveling in the spaceship.On the earth very small pieces of food would simply fall to the floor.But gravity doesn’t pull them to the floor when they are out of the plastic in a spaceship.They move here and there and can get into a man’s eyes or into the spaceship’s instruments. If any of the instruments is blocked, the astronauts may have trouble getting safely home.

As astronauts travel on longer space trips, they must take time to sleep. An astronaut can fit himself to his seat with a kind of seat belt. Or, if he wants to, he can sleep in a sleeping bag which is fixed in place under his seat.But be careful he must put his hands under the belt when he goes to sleep.This is because he is really afraid that he might touch one of controls that isn’t supposed to be touched until later.

小题1:Why would astronauts cover each bite of food in space?____

A.Because small pieces of food would fall down to the floor.

B.Because weightless pieces of food might make trouble when they travel around.

C.Because they haven’t enough food for longer trips.

D.Because astronauts don’t want to waste food.小题2:In a spaceship, astronauts can ____.

A.walk just as they do on the earth.

B.not eat anything because it’s dangerous.

C.control the spaceship when they are sleeping.

D.not litter small things or it will make trouble.小题3:Why does an astronaut put his hand under his belt when he sleeps?____

A.Because he thinks it is comfortable to sleep in that way in space.

B.Because he doesn’t want to touch any controls when he sleeps.

C.Because the instruments of the spaceship are easily broken.

D.Because he is afraid that the seat will move.小题4:The best title of this article is ____.

A.Eating and Sleeping in Space

B.How Astronauts Eat in Space

C.Food for Space

D.How Astronauts Sleep in Space