问题 问答题

资料:李某是A公司的出纳员,2005年3月份经办了以下经济业务事项:
(1)每日登记现金日记账和银行存款日记账的收付,月底结出余额。
(2)销售给B公司的货物发生退回,经公司领导研究批准,同意退款50000元,李某据退货发票记账联予以退款,并以此作为原始凭证附在记账凭证之后。
(3)收到一张原始凭证,发现金额有误,李某提请有关人员直接在原始凭证上作了更正,并要求加盖了印章。
(4)由于人手不足,李某从去年起一直兼任公司应收账款明细账的登记工作。
(5)因工作需要,公司决定将李某调离出纳岗位,由刚刚从某会计学院毕业尚未取得会计从业资格证书的刘某接替其工作。李某在办理移交手续时,该公司财务科长委托稽核人员张某负责监交。
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:

某会计学院毕业生刘某接替李某从事会计出纳工作是否符合有关会计法律、法规的规定说明理由。

答案

参考答案:不符合规定。根据《会计法》的有关规定,从事会计工作的人员,必须取得会计从业资格证书。

完形填空

It's difficult enough to have privacy in a house, so privacy in a small dorm room is next to impossible. However, it can be done if both roommates are willing to cooperate.

Step 1  Tie a scarf to the outside doorknob as a symbol of Do Not Disturb, but be careful not to do this too consistently. Warn your roommate beforehand about possible days and times when this scarf will be on the door so your roommate will have time to make plans ahead of time instead of it being a surprise, especially if you plan to have an overnight guest. Be considerate if your roommate needs to get into the room regardless of the scarf on the door to get something out of the dorm because it is his dorm room too.

Step 2 If one roommate is a light sleeper and the other is a heavy sleeper, the heavy sleeper could consider an alternate way to wake himself up besides an alarm. Heavy sleepers tend to ignore alarms, but sometimes vibrating (震动的) cell phones feel like someone is shaking them. It is also a quieter way not to disturb the light sleeping roommate using a vibrating cell phone.

Step 3 Take cell phone calls outside of the room. Your roommate may not want to hear your conversation or you may want some privacy, but your roommate should not have to leave every time you have a phone call. The roommate who is not on the phone has no way of knowing how often you will have phone calls and should not be put out because you do.

Step 4 Ask if it' s okay to have a guest in the room. Although your roommate is not your parent, and you may feel like this is your room too, remember that__________. He may not want company when you do. If one roommate is more sociable than the other and guests become a repeated argument, consider asking the resident director if you can swap( 交换) roommate with someone else.

小题1:What does the passage mainly talk about? (no more than 10 words)

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小题2:How to avoid disturbing the light sleeper according to the passage(no more than 6 words)

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小题3:Please fill in the blank in the passage with proper words, (no more than 6 words)

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小题4:What does Step 3 suggest us? (no more than 10 words)

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小题5:What does the word "it" (line 2, paragraph 1) probably refer to? (no more than 3 words)

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单项选择题