广东兴泰贸易有限公司系一小型商贸企业，其2009年发生以下部分事项：
(1) 该公司办公室主任持一张领导签字的白条，报销招待费，因有领导签字，出纳人员办理了报销手续。
(2) 公司供销员持若干张差旅费发票前来报销，出纳人员发现其中一张发票有改动的痕迹。由于怕影响到同事之间的关系，仍给其办理了报销手续，但提醒供销员下不为例。
(3) 出纳人员设置的库存现金和银行存款日记账采用了活页式账簿；为了分清每天的经济业务，银行存款日记账在一张账页上登记完当天的经济业务以后，次日的经济业务在另一张账页上登记，并按十天一次结出余额。
(4) 年度终了，会计主管人员对有余额的账户编制转账记账凭证并据以转销旧账，登记新账。
[要求] 根据上述资料，结合我国会计法律制度的规定，回答下列问题：

出纳人员在设置和登记账簿方面存在哪些错误之处说明理由。

Every year people celebrate the Spring Festival in China．Usually it is in January or February．It’s the most important(重要的)festival in China．So before it comes，everyone buys many things，and they often make a special kind of food called dumplings-It means“come together”．Parents always buy new clothes for their children and children also buy presents for their parents．On the Spring Festival eve(除夕)，all the family members come back home. They sing, dance and play cards．When they enjoy the meal，they give each other the best wishes for the coming year．They all have a good time。

小题1:Which is the most important festival in China?

A．The Mid-Autumn Festival

B．The Spring Festival

C．Children’s Day

D．May Day小题2:The Chinese usually have their Spring Festival in．        ．

A．January or February

B．February or March

C．September or October

D．December or January小题3:What’s the special kind of food for the Spring Festival in

China?  

A．Fruit

B．Fish

C．Dumplings

D．chicken小题4:The food dumplings means“         ”．

A．be nice

B．be hungry

C．come together

D．come back