问题 问答题

2004年11月9日,甲公司收到一张应由自己和乙公司共同负担费用支出的原始凭证,甲公司会计人员陈某对该原始凭证及应承担的费用进行账务处理,并保存该原始凭证;同时应乙公司要求将该原始凭证复制件提供给乙公司用于账务处理。年终,甲公司拟销毁一批保管期满的会计档案,其中有一张未结清债权债务的原始凭证,会计人员陈某认为只要保管期满的会计档案就可以销毁。本次销毁凭证,由本单位会计机构负责人负责监销。
要求:根据上述事实及我国会计法律制度的规定,回答下列问题:
(1) 会计人员陈某将原始凭证复制件提供给乙公司用于账务处理的做法是否正确简要说明理由。
(2) 会计人员陈某销毁会计档案的观点是否正确简要说明理由。
(3) 本次销毁凭证的监销过程是否符合规定并说明理由。

答案

参考答案:(1) 陈某的做法不正确。根据规定,一张原始凭证所列的支出需要由两个以上的单位共同负担时,应当由保存该原始凭证的单位开具原始凭证分割单给其他应负担的单位,而不是交付复制件。
(2) 陈某的观点不正确。根据规定,保管期满但未结清债权债务的原始凭证,不得销毁。
(3) 本次销毁的监销过程不符合规定。根据规定,销毁会计档案时,应当由单位的档案部门和会计部门共同派人监销,本题仅由会计机构负责人监销的做法是不符合规定的。

选择题
阅读理解

Looking for a new weight loss plan? Try living on top of a mountain. Mountain air contains less oxygen than air at lower altitudes, so breathing it causes the heart to beat faster and the body to burn more energy. A handful of studies have found that athletes training at high altitudes tend to lose weight. Doctor Florian Lippl of the University Hospital Of Ludwig-Maximilians-university Munich wondered how the mountain air would affect overweight individuals if they weren’t doing any more physical activity than usual.

Lippl and his colleagues invited 20 overweight men to an environmental research station about 300 meters below the summit of Zugspitze, a mountain around 2,970 meters near the Austrian border. They were allowed to eat as much as they liked. The men also gave blood so that researchers could test for hormones linked to appetite and fatness. At the end of the week, the men, whose mean weight starting out was 105kg, had lost on average about l.5kg. The men’s blood pressure also dropped, which the researchers believed was due to weight lost.

Exactly what caused the weight loss is uncertain. Loss of appetite is common at higher altitudes, and indeed the men ate significantly less than usual—about 700 calories fewer per day. Lippl also notes that because their consumption was being recorded, they may have been more self-conscious about what they ate. Regardless, eating less accounts for just l kg of the l.5 kg lost, says Lippl. He thinks the increased metabolic (新陈代谢的) rate, which was measured, also contributed to weight loss but cannot separate the different effects with the given data.

Appetite loss at high altitudes could certainly be key, notes Damian Bailey, a physiologist at the University of Glamorgan, UK, who recently lost 11 kg during a 3-month expedition to the Andes in Chile.   

Unfortunately, for the average person there is no treatment that can resemble living at high altitude, says Lippl. The only alternative is hypobaric chamber, which exposes subjects to low oxygen and isn’t practical as a treatment. He says, half- jokingly, “If fat people plan their holidays, they might not go to the sea, but maybe to the mountain.”

小题1:What contributes the most to one’s heart rates according to the first paragraph?

A.our bodyweight

B.the consumption of energy

C.the rates of our breathing

D.the amount of oxygen provided小题2:Hormones are tested in the research because they can affect ______.

A.one’s bodyweight

B.one’s blood pressure

C.one’s way of living

D.one’s metabolic rate小题3:What was found about the 20 overweight men in the process of the research?

A.They controlled what to eat self-consciously.

B.They took in much fewer calories than usual.

C.They lost appetite because of lack of physical activity.

D.They were provided with a healthier diet than before.小题4:Why does Damian Bailey agree with the idea of appetite loss at high altitudes?

A.He experimented with the new weight loss plan in the Andes.

B.He found no other reasons for his loss of weight in the Andes.

C.He researched the related subject in the Andes.

D.He lost much weight in the high altitude Andes.小题5:In what manner does Lippl talk about the way of losing weight by spending holidays on mountains?

A.casual

B.inaccurate

C.uncertain

D.confident