问题 问答题


A企业2005年发生以下事项:
1.某天A企业的库存现金只有1000元了,正好邻近一家D企业的采购员前来采购A企业的产品,价款20000元。付款时,A企业的收款人员以需要补允库存现金为由,要求D企业米购员持现金前来付款,于是,该采购员只好取现金付清了全部价款。
2.A企业向个体户E采购农副产品作为生产辅料,开出一张金额为5000元的现金支票交给E,作为其购农副产品的付款,个体户E于是将A企业开出的现金支票背书后转给了油料供应企业F,作为向企业F购买价格也为5000元的油料付款,但当企业F向银行提款时,却遭到了银行的拒绝。
3.为了达到少缴税的目的,A企业经理要求会计人员将一台正在正常使用的搅拌机(折旧年限为10年,已使用至第5年)的折旧方法由原来的平均年限法改为双倍余额递减法,使当年的利润减少了30000元。
要求:

在事项3中,A企业属于哪种性质的违法行为按照《会计法》的规定,其直接责任人员应承担哪些法律责任

答案

参考答案:

解析:在事项(3)中,A企业属于随意变更会计处理方法的行为。根据《会计法》第四十二条的规定,对于有此行为的单位,由县级以上人民政府财政部门责令限期改正,对此直接负责的主管人员和其他直接责任人员,可以处以两千以上两万以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予行政处分。

阅读理解

For the 17 years my life was very happy. Then the first sad thing happened. My mother became very ill, and soon she knew that she was dying. Just before she died, she asked Elizabeth and me to go to her room. She held our hands and said, “Victor and Elizabeth, my children, I’m very happy because you love each other, and because one day you’ll get married. Everyone in the family loves you, Elizabeth. Will you take my place in the family, my dear? I can die happy if you look after them when I have gone.”

My mother died and we were very sad, because we loved her dearly. Elizabeth was brave and helped us; her sweet smile gave us some happiness in the unhappy days after my mother’s death. The time came for me to go to university. I didn’t want to leave my sad family, but we all knew that I should go. It was hard to leave, too, because the parents of my good friend Henry would not let him go to university with me. So I had gone alone.

On my first day at university I met my teacher, Professor Waldman, who was one of the greatest scientists in the world. He gave a wonderful talk to all the students who were starting at the university. He ended his talk by saying, “Some of you will become the greatest scientists of tomorrow. You must study hard and discover everything that you can. This is why God made you intelligent—to help other people.”

After the professor’s talk, I thought very carefully. I remembered the storm when I was 15; I remembered how the lightning had destroyed the tree. From then on, I wanted to use electricity to help people, and I wanted to discover the secrets of life. I decided to work on these two things.

I started to work the next day. I worked very hard and soon Professor Waldman and I realized that I could learn to be a very good scientist.

The professor helped me very much, and other important scientists who were his friends helped me, too. I was interested in my work and I did not take one day’s holiday during the next two years, I did not go home, and my letters to my family were very short.

After two years, I had discovered many things and I built a scientific machine that was the best in the university. My machine would help me answer the most important question of all. How does life begin? Is it possible to put life into dead things? To answer these questions about life I had to learn first about death. I had to watch bodies from the moment when they died and the warm life left them. In the hospital and in the university, I watched the dying and the dead. Day after day, month after month, I followed death, so it was a dark and terrible time.

I built a tall mast about 150 meters high, which is higher than the tallest building in the city, to catch lightning and send the electricity down to my machine in the lab. I believed I could use that electricity to give life to things that were dead.

Then one day, the answer came to me. Suddenly I was sure that I knew the secret of life.

小题1:Which of the following is TRUE according to the passage?

A.Elizabeth married shortly after Victor’s mother died.

B.Elizabeth was a brave girl who loved Victor and gave him much help.

C.Victor’s mother was very angry when she knew he loved Elizabeth.

D.Victor did not want to leave his family because his mother died not long before.小题2:Victor did all the following during his research in the university EXCEPT that       .

A.he discovered many things and built a scientific machine

B.he learnt much about death both in the hospitals and in the university

C.he worked hard and took only one day’s holiday during the next two years

D.he built a tall mast to catch lightning and send the electricity down to the lab小题3:According to the author, the secret of life is to        .

A.give life to things that were dead

B.use electricity to help others

C.build the best machine to learn about death

D.become the greatest scientist of tomorrow小题4:Which is the correct order about the life of Victor?

① Victor’s mother passed away.

② Victor got help from the professor and other scientists.

③ Victor went to university and attended the professor’s talk.

④ Victor found the answer to giving life to things that were dead.

⑤ Victor experienced a storm, seeing the lightning destroying the tree.

A.①②③④⑤

B.⑤①②④③

C.①③②⑤④

D.⑤①③②④

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