问题 多项选择题

采用汇总记账凭证核算程序,转账凭证的会计分录应为()。

A.一借多贷

B.多借多贷

C.一借一贷

D.一贷多借

答案

参考答案:C, D

阅读理解

Many years ago, when I was working as a volunteer at a hospital, I got to know a little girl named Lisa. The poor little girl had a very serious disease and was dying. The doctor had done his best but no medicine really worked. The only chance to save her seemed to be a blood transfusion(输血) from her five-year-old brother. The little boy had the same disease before and had developed the antibodies(抗体) to fight the illness.

The doctor talked to the little boy about what they planned to do, and asked him if he would be willing to give his blood to his sister. I saw him hesitate(迟疑) for a moment. He took a deep breath and said, “Yes, I’ll do it if it can save Lisa.”

As the transfusion was going on, the little boy lay quietly in bed next to his sister. He looked at her and smiled all the time. When everything was done and the colour returned to his sister’s face, his smile disappeared and he looked a little afraid. He looked up at the doctor and asked, “ Will I start to die now?”

He was too young to understand the doctor. He thought he would have to give all his blood to his sister, but he agreed.

小题1:What happened to the 1ittle girl named Lisa at last?

A.She died of a very serious disease.

B.She got better with the antibodies from her brother.

C.She lost her little brother.

D.The transfusion failed and her illness got worse.小题2:The doctor waited the little boy to _____.

A.give a11 his blood to his sister

B.give some of his blood to his sister

C.give his life to his sister

D.get the same disease as his sister小题3:How did the five-year-o1d boy understand the doctor's plan?

A.He thought he was going to lose all his blood.

B.He thought he was going to be killed.

C.He thought he was going to die together with his sister.

D.He thought he was going to die when he grew up.小题4:What did the boy feel when the doctor talked to him about the transfusion?

A.He was unhappy to help his sister.

B.He was so afraid that he refused to do anything.

C.He was worried about his sister.

D.He was willing to give his blood.小题5:The writer still remember the story many years later _____.

A.because the little girl had a very strange disease

B.because the sister and brother had the same disease

C.because the doctor saved the little girl's life

D.because of what the boy did for his sister

问答题

案情:蓝天公司是2000年3月成立的一家股份有限公司,公司总资产2000万元,总负债1000万元。因业务开展顺利,董事会于 2006年6月1日决定,即日起正式实施以下方案:(1)以蓝天公司名义投资100万元,与大地公司组建合伙企业;(2)以蓝天公司名义向跃进有限责任公司投资600万元; (3)聘任赵某为公司经理;(4)在公司内增设市场发展部,重点开拓海外市场。
事后不久当蓝天公司的股东大会得知董事会的上述方案后,提出以下异议:(1)聘任公司经理是股东大会的职权,董事会无权聘任;(2)公司内部管理机构的设置也是属于股东大会的职权范围,董事会不得作出; (3)董事会会议必须由2/3以上董事出席方可举行,而该次董事会会议出席人数只达到 1/2以上,不符合法定人数;(4)董事会会议,应由董事本人出席,该次会议有1名董事因出差在外,书面委托了另一位董事代为出席董事会,是非法的。同时,股东大会认为董事王某能力低下,不能尽职,遂由出席股东大会的股东所持表决权的半数以上通过将其更换;
董事会则认为,董事会的方案(3)与(4)完全是在董事会的职权范围内作出的,并未越权。董事会的举行程序完全是合法的,所有方案均已得到了出席会议的董事的过半数通过,应当执行。而且,股东大会更换董事必须经出席会议的股东所持表决权的2/3以上通过。股东大会更换董事王某的行为在程序上不合法。
问题:

股东大会对董事会方案(3)、(4)项的质疑是否成立,为什么