根据以下资料回答1—5题：
某地财政部门在会计执法检查中，发现一些企业的下列事项：
(1)入账的原始凭证没有审核人的签或盖章;
(2)部分采购发票没有开具单位的盖章;
(3)为逃避检查，有少数单位将一些会计资料进行了销毁;
(4)有的单位会计机构负责人没有会计从业资格证书;
(5)库存现金与现金日记账不符，原因是企业未逐日结出余额进行核对。
对于人账的原始凭证没有审核人签字或盖章的行为，下列表述正确的是()。
A.该行为违反了《支付结算办法》的规定
B.有关部门可以对该单位处五千元以上十万元以下的罚款
C.有关部门可以对该单位直接负责的主管人员处三千元以上五万元以下的罚款
D.有关部门可以对该单位有关责任人员处二千元以上二万元以下的罚款
参考答案：D
解析：对于入账的原始凭证没有审核人的签字或盖章的行为属于未按规定填制而取得原始凭证的行为，有关部门可以对该单位处三千元以上五万元以下的罚款，可以对该单位直接负责的主管人员处二千元以上二万元一下的罚款。
Passage Three
| Immigrants are consumers as well as producers, so they create jobs as well as taking them. And the work they do need not be at the expense of native workers. Immigrants often hold jobs that natives are unwilling to accept at any feasible wage. Also, immigrants sometimes help to keep industries viable (能存活的) that would otherwise disappear altogether, causing employment to fall. This was the conclusion of a study of the Los Angeles garment industry in the 1970s and 1980s. And when immigrants working for low wages do put downward pressure on natives’ wages, they may raise the (real) wages of natives in general by keeping prices lower than they otherwise would be. In theory, then, the net effect of immigration on native wages is uncertain. Unfortunately, most of the empirical (经验主义的) research on whether immigrants make natives worse off in practice is also inconclusive except the effect, one way or the other, seems small. Most of this research has been done in America: if there were any marked influence on wages, that is where you would expect to find it, given the scale of immigration and the tendency of the newcomers to concentrate in certain areas. But most studies have compared wages and employment in areas with many immigrants to wages and employment in areas with few. For instance, one examined the impact of sudden and notorious inflow of refugees to Miami from the Cuban port of Mariel in 1980. Within the space of a few months, 125 000 people had arrived, increasing Miami’s labor force by 7%. Yet the study concluded that wages and employment among the city’s natives, including the unskilled, were virtually unaffected. Another study examined the effect of immigration on wages and employment of those at the bottom of the jobs ladder—unskilled blacks and Hispanics. It found that a doubling of the rate of immigration had no detectable effect on natives. The most recent work, admittedly, has tended to question these findings. Using more detailed statistics and more sophisticated methods than the earlier studies, this work has tended to find that immigrants’ wages take longer to rise to the level of the natives’ wages than has been supposed. This implies a more persistent downward pressure on the host economy’s labor market. Typically these studies find that immigration does depress unskilled natives’ wages to a small extent. But nearly all economists would agree that the effects of immigration are insignificant in relation to other influences. |
The passage is intended to convey that the effect of immigration on natives’ wages is ______.
A．uncertain
B．persistent
C．inconclusive
D．insignificant