问题 多项选择题

资料:


某公司发生以下情况:
(1)公司接受上级有关单位审核,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,确认更改后的金额是正确的,更改处盖有出具单位的相关印章。公司以该发票为原始凭证进行账务处理并入账。
(2)公司一供货商多次上门催要逾期货款,经公司负责人同意,会计主管张某让出纳员将一张25万元的转账支票交给供货商。供货商向银行提示付款时,银行以该公司的银行存款余额不足25万元为由予以退票。
(3)公司对外报送2011年年度会计报告,公司董事会研究决定,公司对外报送的财务会计报告由公司财务总监签字、盖章后报出。
(4)公司财务部门搬入新的办公室,财务人员将保管期满的会计档案全部销毁。在销毁的会计档案中,有保管期满但尚在使用的一台机器的原始凭证。
(5)该公司原出纳张某在出纳工作期间的有些资料存在一些问题,而接替者刘某在交接时并未发现。检查人员在了解情况时,原出纳张某说:“已经办理了会计交接手续,自己不再承担任何责任,责任由接替者刘某承担。”
根据上述资料,回答下列小题。

关于该公司签发25万元转账支票的行为,下列说法正确的有______,

A.该公司签发的是空头支票,是违法行为

B.出纳员并不知道公司银行存款余额小于25万元,所以此行为不违法,重新开一张就可以

C.银行予以退票,有权对其处以支票金额5%的罚款

D.持票人有权要求出票人支付支票金额5%的赔偿金

答案

参考答案:A,C

解析: 该公司签发25万元转账支票的行为属于签发空头支票的违法行为;根据《支付结算办法》的规定,出票人签发空头支票、签章与预留银行签章不符的支票,银行应予以退票,并按票面金额处以5%但不低于1000元的罚款;持票人有权要求出票人赔偿支票金额2%的赔偿金。

阅读理解

阅读理解。

     In many cultures white is often associated with something positive. A white-collar job, for instance,

is the kind of job many people look for, working with your brain and not your hands.

     White has a clean and pure image.That is why doctors, dentists, and nurses usually wear white

uniforms. Babies are dressed in white at baptisms (洗礼) and brides wear white wedding gowns at

weddings.White in these cases is the symbol of innocence or purity.

     Sometimes white is used in expressions that are not good. "Whitewash" is one such expression.At

first, "whitewash" meant to paint over something with white paint to make it look better. However, it

means something different today: to hide or to cover up mistakes or failures.

     A "white elephant" is another example of white used in a negative way. In ancient Thailand, a white

elephant was regarded as a sacred animal, but it was very expensive to keep. The kings of those days

presented a white elephant to the people they wanted to ruin.Once they received this holy, royal animal

      as a gift, they were not allowed to sell or kill it.Today, a "white elephant" means something that is

big, useless, and unwanted. In America, when people want to get rid of their furniture or clothes, they

often have a "white elephant sale".

1. The text is mainly about _____.

A. the meanings of white in English culture

B. the history of some English idioms

C. some interesting customs in English culture

D. some useful English words and expressions

2. Which expression has an historical background?

A. White-wash.

B. White-collar.

C. White elephant.

D. White elephant sale.

3. In which statement does"white" have a negative meaning?

A. A boy is dressed in white at baptisms.

B. A bride wears a white wedding gown.

C. A man whitewashes his crime.

D. A girl finds a white collar job.

4. The author develops the text mainly by ______.

A. analyzing its cause and effect

B. providing typical examples

C. comparing different ideas

D. following the time order

填空题