光华公司是一家股份公司,2012年度发生了如下事项: (1)3月10日,公司从外地

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问题:

光华公司是一家股份公司,2012年度发生了如下事项:
(1)3月10日,公司从外地购买了一批货物,收到发票后,经办人员刘某发现发票金额与实际支付金额不相符,于是将发票金额改为实际金额并盖章。
(2)4月15日,公司从事收入、支出、费用账目登记工作的李某休产假,公司决定由出纳员王某临时顶替一下其工作,并办理交接手续。
(3)5月17日,公司供销人员杨某出差归来报销差旅费500元,同时将多余现金100元退回给出纳员王某,王某随即退还给杨某600元借款收据。
(4)6月21日,公司销售人员招待客户,发生招待费800元。事后,他将酒店开出的收据金额改为1800元,并作为报销凭证进行了报销。

根据《会计基础工作规范》的规定,下列可以由出纳员王某担任的工作是( )。

A.现金日记账的登记

B.会计档案的保管

C.收入、费用、债权债务账目的登记

D.稽核

考点:会计资格考试会计从业资格(财经法规与职业道德)广西财经法规与会计职业道德
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甲企业拥有乙企业发行的3年期非上市债券面值1000万元,年利率19%,复利计息,到期一次还本付息。现对甲企业进行评估,评估时该债券距到期日还有2年,若折现率为12%,则该债券的评估值最接近于()万元。

A.1117

B.1199

C.1251

D.1343

题型:单项选择题

Napoleon, as a character in Tolstoy’s War and Peace, is more than once described as having “fat little hands.’’ Nor does he “sit well or firmly on the horse.’’ He is said to be “undersized.’’ with“short legs’’ and a “round stomach”. The issue here is not the accuracy of Tolstoy’s description--it seems not that far off from historical accounts but his choice of facts:other things that could be said of the man are not said. We are meant to understand the difference of a warring commander in the body of a fat little Frenchman. Tolstoy’s Napoleon could be any man wandering in the streets and putting a little of powdered tobacco up his nose—and that is the point.

It is a way the novelist uses to show the moral nature of a character. And it turns out that, as Tolstoy has it, Napoleon is a crazy man. In a scene in Book Three of War and Peace, the wars having reached the critical year of 1812,Napoleon receives a representative from the Tsar(沙皇), who has come with peace terms. Napoleon is very angry:doesn’t he have more army? He, not the Tsar, is the one to make the terms. He will destroy all of Europe if his army is stopped. “That is what you will have gained by engaging me in the war!” he shouts. And then, Tolstoy writes, Napoleon “walked silently several times up and down the room, his fat shoulders moving quickly.’’

Still later, after reviewing his army amid cheering crowds, Napoleon invites the shaken Russian to dinner. “He raised his hand to the Russian’s…face,” Tolstoy writes, and “taking him by the ear pulled it gently….” To have one’s ear pulled by the Emperor was considered the greatest honor and mark of favor at the French court. “Well, well, why don’t you say anything?’’ said he, as if it was ridiculous in his presence to respect any one but himself, Napoleon.

Tolstoy did his research, but the composition is his own.

51. Tolstoy’s description of Napoleon in War and Peace is _________.

A. far from the historical facts

B. based on the Russian history

C. based on his selection of facts

D. not related to historical details

52. Napoleon was angry when receiving the Russian representative because _________.

A. he thought he should be the one to make the peace terms

B. the Tsar's peace terms were hard to accept

C. the Russians stopped his military movement

D. he didn’t have any more army to fight with

53. What did Napoleon expect the Russian representative to do?

A. To walk out of the room in anger.

B. To show agreement with him.

C. To say something about the Tsar.

D. To express his admiration.

54. Tolstoy intended to present Napoleon as a man who is _________.

A. ill-mannered in dealing with foreign guests

B. fond of showing off his iron will

C. determined in destroying all of Europe

D. crazy for power and respect

55. What does the last sentence of the passage imply?

A. A writer doesn’t have to be faithful to his findings.

B. A writer may write about a hero in his own way.

C. A writer may not be responsible for what he writes.

D. A writer has hardly any freedom to show his feelings.

题型:单项选择题

下列各项中,不应确认为营业外收入的有()。

A.存货盘盈

B.固定资产出租收入

C.固定资产盘盈

D.无法查明原因的现金溢余

题型:单项选择题

下列说法中,不正确的是()。

A.21世纪,化学科学还将继续推动材料科学的发展使各种新型功能材料的生产成为可能

B.化学家可以在微观层面上操纵分子和原子,组装分子材料、分子器件和分子机器

C.现代量子化学理论的建立是进入20世纪后现代化学的重大成就

D.化学研究会造成严重的环境污染,最终人类将毁灭在化学物质中

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