问题 问答题

绿都公司原是一家国有企业,2008年内,发生了如下事项:
(1) 某法院因工作需要暂时借用绿都公司上一年的会计档案,对有关原始凭证做了摘录或复制。工作过程中,得到了公司的大力支持,经档案管理员张某签字,办理了详细的外借登记手续。
(2) 8月18日,绿都公司开出一张面额为10000元整的转账支票向某运输公司支付运费。次日,运输公司向银行提示付款,银行发现该支票为空头支票,遂予以退票,并对该公司处以1000元的罚款。某运输公司要求绿都公司除支付其10000元的运费之外,还应当另外支付其2000元的赔偿金。
(3) 为了提高会计信息的披露效率,经公司管理层研究决定,公司以后凡是对外报送的财务会计报告均由财务科科长吴某签字、盖章后正式报送,以利于会计信息的及时披露。
请分析并简要说明理由:

公司管理层关于“公司以后凡是对外报送的财务会计报告均由吴某签字、盖章后正式报送”的决定是否合法

答案

参考答案:公司管理层关于“公司以后凡是对外报送的财务会计报告均由吴某签字、盖章后正式报送”的决定不合法。因为根据会计法规定,财务会计报告应当由单位负责人和主管会计工作的负责人、会计机构负责人或者会计主管人员签名并盖章;设置总会计师的单位,还必须有总会计师签名并盖章。因此,只由财务科科长签名是不合法的。

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    "It's my own fault."Carl Fenter pulled his jacket closer against the abnormal bite of cold morning
wind.“The rest of the family is home , where it's  __1__."
     Just another one of his__2__ideas-a big tamale(玉米粉蒸肉)feast after tonight's Christmas Eve
service at the church-and look where it landed him:waiting in a line 50 people deep.
     Who would have guessed that the tamale in every shop in the city would be sold out the day before
Christmas?But they __3__, as Carl knew.He had been driving all over El Paso that morning. __4__ to
bring home tamales.Carl tried one last shop, an old favorite one in Canutillo.
     When he arrived, a fresh batch(一炉)was __5__off the steamer in 45 minutes.__6__  at the end of
the snaking line of tamaleseekers, he watched the woman in front of him__7__her jacket to cover
her shivering youngster.It wasn't long before she,  too,  __8__ in the biting wind.After only a moment's
__9__, Carl took off his own jacket and offered it to the __10__mother.
     Together, they__11__when the line slowly moved forward at last,  and smiling people exited the
shop carrying steamy bags.__12__, Carl got inside the door and__13__ closer to the counter, the
woman now first in line."Sorry folks, "the clerk announced,  “that's the last of the tamales.""__14__!"Carl groaned(抱怨)with everyone else__15__behind him. 
    "16__",,  stressed the man at the counter,  “We'll have a final batch ready__17__,  oh,  about
two hours.”
      Defeated, Carl backed away,  but the young mother grabbed his arm.
      "You're leaving?"
      "I__18__,"Carl glanced at his watch."I promised to put up luminarias(传统圣诞灯)at my churh."    
      "I'll get your order of tamales and bring them to your house."     
      Carl's brow furrowed “I couldn't ask you to do that.”
      "But it's__19__I can do.You lent me your coat."Her smile overrode(推翻)his objections."Just give
me your address."She and her little girl settled in for the long wait.
     And at__20__noon on Christmas Eve,  they delivered four dozen fragrant tamales-along with Carl's
brown jacket-to his home.
( )1.A.harmonious          
( )2.A.brilliant          
( )3.A.were              
( )4.A.Decided            
( )5.A.ready              
( )6.A.Finding his way    
( )7.A.move              
( )8.A.waved             
( )9.A.assumption         
( )10.A.grateful            
( )11.A.cheered            
( )12.A.Immediately        
( )13.A.shouldered his way
( )14.A.No problem        
( )15.A.lined up          
( )16.A.So                
( )17.A.before            
( )18.A.plan to            
( )19.A.the least          
( )20.A.just              
B.warm            
B.bad            
B.did            
B.Determined      
B.prepared        
B.Taking his road
B.reject          
B.froze          
B.appreciation    
B.respectful      
B.congratulated  
B.Hopefully      
B.forced his way  
B.No way          
B.held up        
B.But            
B.for            
B.intend to      
B.the most        
B.exactly        
C.happy          
C.stupid         
C.could          
C.Wanted          
C.soon           
C.Taking his place
C.abandon        
C.shook          
C.hesitation      
C.hopeless        
C.shouted        
C.Lastly          
C.felt his way    
C.No doubt       
C.looked up      
C.Then            
C.in              
C.have to        
C.the last        
C.accurately      
D.pleasant          
D.common            
D.had              
D.Expected          
D.due              
D.Finding his place
D.remove            
D.shocked          
D.attention        
D.shameful          
D.screamed          
D.Finally          
D.inched his way    
D.No wonder        
D.waited up        
D.Besides          
D.after            
D.ought to          
D.the best          
D.right            
单项选择题 A3/A4型题