问题 问答题

某国有服装加工企业,2010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赵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;原企管办工作人员赵某的儿子担任出纳工作。企管办主任赵某自参加工作后一直从事行政管理工作,为了使赵某尽快胜任会计主管人员岗位,企业同意赵某半脱产参加会计培训班,并参加2009年会计从业资格考试。
(2)2月,原会计科科长与赵某办理会计工作交接手续,人事科科长进行监交。
(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2009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,发现一张购买办公用品的发票,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。

答案

参考答案:违反法律规定的有如下两点。①该企业任命会计主管人员不符合规定。根据《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3年以上经历;②赵某儿子担任出纳工作不符合规定。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。

单项选择题

Senator Barack Obama likes to joke that the battle for the Democratic presidential nomination has been going on so long, babies have been born, and they’ re already walking and talking. That’s nothing. The battle between the sciences and the humanities has been going on for so long, its early participants have stopped walking and talking, because they’re already dead.

It’s been some 50 years since the physicist-turned-novelist C. P. Snow delivered his famous "Two Cultures" lecture at the University of Cambridge, in which he decried the "gulf of mutual incomprehension", the "hostility and dislike" that divided the world’s "natural scientists", its chemists, engineers, physicists and biologists, from its "literary intellectuals", a group that, by Snow’s reckoning, included pretty much everyone who wasn’t a scientist. His critique set off a frenzy of desperation that continues to this day, particularly’in the United States, as educators, policymakers and other observers lament the Balkanization of knowledge, the scientific illiteracy of the general public and the chronic academic turf wars that are all too easily lampooned.

Yet a few scholars believe that the cultural chasm can be bridged and the sciences and the humanities united into a powerful new discipline that would apply the strengths of both mindsets, the quantitative and qualitative, to a wide array of problems. Among the most ambitious of these exercises in fusion thinking is a program under development at Binghamton University in New York called the New Humanities Initiative.

Jointly conceived by David Sloan Wilson, a professor of biology, and Leslie Heywood, a professor of English, the program is intended to build on some of the themes explored in Dr. Wilson’s evolutionary studies program, which has proved enormously popular with science and nonscience majors alike, and which he describes in the recently published "Evolution for Everyone". In Dr. Wilson’s view, evolutionary biology is a discipline that, to be done right, demands a crossover approach, the capacity to think in narrative and abstract terms simultaneously, so why not use it as a template for emulsifying the two cultures generally "There are more similarities than differences between the humanities and the sciences, and some of the stereotypes have to be altered," Dr. Wilson said, "Darwin, for example, established his entire evolutionary theory on the basis of his observations of natural history, and most of that information was qualitative, not quantitative. "

As he and Dr. Heywood envision the program, courses under the New Humanities rubric would be offered campus-wide, in any number of departments, including history, literature, philosophy, sociology, law and business. The students would be introduced to basic scientific tools like statistics and experimental design and to liberal arts staples like the importance of analyzing specific texts or documents closely, identifying their animating ideas and comparing them with the texts of other immortal minds.

According to Paragraph 3, New Humanities Initiative is a program that()

A. is ambitious enough to create new discipline

B. will gain popularity for Binghamton University

C. can bridge the gap between sciences and human

D. is a combination of sciences and arts

单项选择题