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振光有限责任公司是一家中外合资经营企业，2002年度发生了以下事项：
1．1月21日，公司接到市财政局通知，市财政局将要来公司检查会计工作情况。公司董事长兼总经理胡某认为，公司作为中外合资经营企业，不应受《中华人民共和国会计法》的约束，财政部门无权来检查。
2．3月5日，公司会计科一名档案管理人员生病临时交接工作，胡某委托单位出纳员李某临时保管会计档案。
3．4月15日，公司从外地购买了一批原材料，收到发票后，与实际支付款项进行核对时发现发票金额错误，经办人员在原始凭证上进行了更改，并加盖了自己的印章，作为报销凭证。
4．5月2日，公司会计科科长退休。公司决定任命自参加工作以来一直从事文秘工作的办公室副主任王某为会计科科长。
5．6月30日，公司有一批保管期满的会计档案，按规定需要进行销毁。公司档案管理部门编制了会计档案销毁清册，档案管理部门的负责人在会计档案销毁清册上签了字，并于当天销毁。
6．12月1日，公司董事会研究决定，公司以后对外报送的财务会计报告由王科长签字、盖章后报出。
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：

该公司经办人员更改原始凭证金额的做法是否符合法律规定为什么

答案

参考答案：公司经办人员更改原始凭证金额的做法不符合规定。根据《会计基础工作规范》的规定，原始凭证金额有错误的，应当由出具单位重开，不得在原始凭证上更正。

填空题


A Recent Erymology of the Word "Culture"“文化”一词的新词源
Look in an old dictionary—say, a pre-1960 Webster’s—and you’ll likely find a definition of culture (1) looks something like this: "1．The cultivation of soil. 2．The raising, improvement, or development of some plant, animal (2) product. " This use of the word has its roots in the ancient Latin word cultura, "cultivation" or "tending," and (3) entrance into the English language had begun by the year 1430. By the time the Webster’s definition above was (4) , another definition had begun to take precedence over the old Latin denotation; culture was coming to mean "the training, (5) , and refinement of mind, tastes, and manners" (Oxford English Dictionary). The OED traces this definition, which today we associate (6) the phrase "high culture," back as far as 1805; by the middle of the 20th century, it was (7) becoming the word’s primary definition.
However, if you try a more modem source, like the American Heritage English Dictionary, (8) find a primary definition of culture which is substantially different than either of the two given above: "The totality (9) socially transmitted behavior patterns, arts, beliefs, institutions, and all other products of human work and thought. " Why such a (10) , and in such a (relatively) short period of time Well, in the past 40 years, the use of the (11) "culture" has been heavily influenced by the academic fields of sociology and cultural anthropology. These fields have gradually brought (12) was once a minor definition of culture (the last of eight definitions given in the old 1958 Webster’s quoted (13) ) into the mainstream.
It is easy to imagine how the US society which was so focused on "socially transmitted (14) patterns" in the sixties would come to need a word to describe the object of its interest. The civil (15) movement during this era brought everyone’s attention to bear on cultural differences within US society, while the Vietnam War (16) to emphasize the position of the US culture in relation to other world cultures.
Over time, these new uses (17) the word culture have eclipsed its older meanings, those associated with cultivation of the land and the production of (18) . You might say that an aspect of US culture over the past 40 years is its fascination with the (19) of culture itself—a fascination which has brought about many changes in the way we speak and the (20) of words which we commonly use.


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单项选择题

某医院欲了解某中药合剂治疗乙型肝炎的效果，得结果如下：

两组HBsAg阴转结果

该检验的无效假设为（）。

A．π1≠π2

B．π1=π2

C．μ1≠μ2

D．μ1=μ2

E．μd=0
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