问题 问答题 简答题

对烟叶种植收购调拨企业的定期检查中,对烟叶调拨销售环节的检查时,运用数据对比分析方法可能存在哪些异常情况,需要进一步核实哪些问题?运用实地监管的方法需要检查哪些环节?

答案

参考答案:

存在的问题有:

①如果“烟叶实际出库量”大于“烟叶销售合同签订量”,则需进一步核实是否存在超合同、无合同销售烟叶的情况;②如果“烟叶实际出库量”不等于“烟叶发出准运证开具量”,则需进一步核实是否存在无证运输烟叶的行为。

需要检查的环节有:

从财务环节核实货款结算单位是否都是行业内有资质接受烟叶的单位,烟叶货款的结算是否都是通过烟叶结算专户结算,有无现金结算。

检查中发现调拨库存烟叶到复烤企业加工的,要特别关注是否向省局、国家局报批并取得了审批件,跨区运输这些烟叶是否开具了准运证。

多项选择题
阅读理解

     Situated in the southeast part of California, Death Valley covers an area of more than 3.3 million

acres, even larger than the famous Yellowstone National Park.    

     Death Valley is a land of extremes. It is one of the hottest places on the surface of the earth. The

highest ground temperature ever recorded was 93. 90℃ on July 15, 1972. It is the driest place in North

America with an average rainfall of only l.96 inches a year. Death Valley also boasts the lowest point in

the western hemisphere-Bad-water, at 85. 95 meters below sea level.    

     Death Valley got its name in 1849, when a group of emigrants were looking for a shortcut to the gold

field of California. They were given bad advice and went into the valley. Some of them were killed by the

bad weather and harsh road. When the rest finally walked out, they gavethe area its name by saying to it "Good-bye, Death Valley".    

     As the name might suggest, there is very little apparent vegetation within Death Valley. First impressions, however, can be deceiving. Death Valley includes more than 1000 species ofplants that have adapted

to the harsh conditions.      

     Death Valley is also a land of beauties. Sunrise and sunset are two of the most spectacular attractions. Depending on different angles, they show many of the area's different moods.For the best viewing, plan to be there approximately one hour before sunset or before sunrise.      

     Death Valley National Park is open all year round. In spite of the climate, hiking is one of the most

popular activities in Death Valley. The surrounding mountains produce spectacular wildflower displays

along with snow-covered peaks, breathtaking sand dunes, abandoned mines and industrial structures.

1. All the following statements are the most special natures of Death Valley except_________.      

A. it has the largest number of desert plants      

B. it has the hottest ground in the world      

C. it is the driest place in North America      

D. it is the lowest in the western hemisphere

2. From the passage we can know that the name Death Valley comes from the fact that_________.    

A. no one can escape from its bad weather     

B. it's too hot for any plants to grow there    

C. some persons died from its terrible climate at    

D. it is so dry that no living things can exist

3. Though Death Valley has horrible living conditions, the author thinks highly of __________.    

A. its snow-covered peaks    

B.its special climate    

C.its wild life    

D. the view of sunrise and sunset  

4. The purpose of this passage probably is_________.    

A. telling us the danger of Death Valley    

B. giving us a general introduction of Death Valley    

C. encouraging us to pay a visit to Death Valley    

D. describing the beauty of Death Valley