问题 问答题

海盛国有食品加工企业,2001年发生以下事项: (1)1月,该企业新领导班子上任后,做出了精减内设机构等决定,将会计科撤并到企业管理办公室(以下简称“企管办”),同时任命企管办主任王某兼任会计主管人员。会计科撤并到企管办后,会计工作分工如下:原会计科会计继续担任会计;原企管办工作人员、王某的女儿担任出纳工作。企管办主任王某自参加工作后一直从事文秘工作,为了使王某尽快胜任会计主管人员岗位,企业同意王某半脱产参加会计培训班,并参加2002年会计从业资格考试。 (2)2月,原会计科长与王某办理会计工作交接手续,人事科长进行监交。 (3)6月,档案科会同企管办对企业会计档案进行了清理,编造会计档案销毁清册,将保管期已满的会计档案按规定程序全部销毁,其中包括一些保管期满但尚未结清债权债务的原始凭证。 (4)8月,经该企业负责人批准,某业务往来单位因业务需要查阅了该企业2000年有关会计档案,对有关原始凭证进行了复制,并办理了登记手续。 (5)10月,企管办在例行审核有关单据时,发现一张购买计算机的发票,其“金额”栏中的数字有更改现象,经查阅相关买卖合同、单据,确认更改后的金额数字是正确的,于是要求该发票的出具单位在发票“金额”栏更改之处加盖出具单位印章。之后,该企业予以接受并据此登记入账。 要求:根据会计法律制度的有关规定,回答下列问题: (1)该企业撤并会计机构、任命会计主管人员、会计工作岗位分工是否有违反法律规定之处分别说明理由。 (2)该企业在办理会计工作交接、销毁会计档案中是否有违反法律规定之处分别说明理由。 (3)该企业向业务往来单位提供查阅会计档案、复制有关原始凭证是否符合法律规定说明理由。 (4)该企业对购买计算机的发票的处理是否符合法律规定说明理由。

答案

参考答案:

解析:①该企业任命会计主管人员不符合规定。 理由:根据《中华人民共和国会计法》的规定,担任单位会计机构负责人(会计主管人员)的,除取得会计从业资格证书外,还应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。 ②王某女儿担任出纳工作不符合规定。 理由:根据《会计基础工作规范》的规定,国家机关、国有企业、事业单位任用会计人员应当实行回避制度;会计机构负责人、会计主管人员的直系亲属不得在本单位会计机构中担任出纳工作。 (2)①原会计科长与王某办理会计工作交接手续时,企业人事科长进行监交不符合规定。 理由:根据《会计基础工作规范》的规定,会计机构负责人 (会计主管人员)办理交接手续时,由单位领导人负责监交。 ②该企业将一些保管期满,但尚未结清债权债务的原始凭证销毁不符合规定。 理由:根据《会计档案管理办法》的规定,对于保管期满但未结清债权债务的原始凭证不得销毁,而应当单独抽出立卷,保管到未了事项完结时为止。 (3)该企业提供查阅会计档案、复制原始凭证符合规定。 理由:根据《会计档案管理办法》的规定,会计档案经本单位负责人批准,在不拆散原卷册的前提下,可以提供查阅或者复制,并办理登记手续。 (4)该企业对购买计算机的发票的处理不符合规定。 理由:根据《中华人民共和国会计法》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。

判断题
单项选择题

Questions 16~20


Napoleon famously described the British as a nation of shopkeepers. These clays it would be equally true to describe them as a nation of shoppers. Either way, London is the UK’s shopping mecca; if you can’t find it here you probably can’t find it at all.
Some London shops are more or less tourist attractions in their own right. Few visitors come away without popping into Harrods. This famous store is a real one-off. The toilets are lab, the food hall enough to make you swoon, and if they haven’t got what you want, it probably doesn’t exist. No other store has such a sense of sheer, outrageous abundance. Since Absolutely Fabulous brought Edina and Patsy steaming onto our screens, Harvey Nichols ("Harvey Nicks") has become another must-see attraction. It boasts a great food hall, an extravagant perfume department and jewellery to save up for. But with all the big names from Miyake to Lauren, Hammett to Calvin Klein and a whole floor of up-to-the-minute menswear, it’s fashion that Harvey Nichols does better than the rest. The selection is unrivalled and the prices high, although the sales offer some great bargains, and the store’s own clothing line is reasonable.
Carnahy Street still reeks of the 60s although it’s had something of a revival since the "Cool Britannia" kick brought Union Jack dresses back into fashion. The last punks have long since slunk away from Chelsea’s King’s Rd but there are still plenty of interesting shops slotted in amid the high-street chains.
Oxford St and classier Regent St come into their own in the six weeks running up to Christmas when they’re festooned with lights. At other times of the year Oxford St can be a great disappointment. Selfridge’s is up there with Harrods as a place to visit and the farther east you go the tackier and less interesting it becomes.
Although most things can be bought in most parts of town, there are also streets with their own specialties; Tottenham Court Rd, for example, is one long electrical goods shop (watch out for rip-offs though), while Charing Cross Rd is still the place to come for offbeat books.
Many tourist attractions have excellent shops selling good-quality souvenirs like mugs, pens, pencils, stationery and T-shirts, often with themes to match their content (war books and videos at the Imperial War Museum). By buying from these shops you help contribute towards the building’s maintenance, especially important in the cases of those without entry charges.

What does the writer think of Harrods

A. It is not worth visiting twice.
B. It is an unhappy experience shopping there.
C. It is a comprehensive department store. D. It is a nice store except its food hall.