2009年1月,南京雅丽服装厂发生如下事项: (1)7日,该厂会计人员郑某脱产学习

题型:问答题

问题:

2009年1月,南京雅丽服装厂发生如下事项:
(1)7日,该厂会计人员郑某脱产学习一个星期,会计科科长指定出纳王某兼管郑某的债权债务账目的登记工作,未办理会计工作交接手续。
(2)10日,该厂档案科会同会计科销毁了一批保管期限已满的会计档案,未报经厂领导批准,也未编造会计档案销毁清册,销毁后未履行任何手续。
(3)该厂2008年度亏损20万元。20日,会计科科长授意会计人员采取伪造会计凭证等手段调整企业的财务会计报告,将本年度利润调整为盈利50万元,并将调整后的企业财务会计报告经厂长及有关人员签名、盖章后向有关单位报送。
要求:根据以上资料,结合我国会计法律法规制度的相关规定,回答下列问题:

出纳王某临时兼管郑某的债权债务账目的登记工作是否符合规定说明理由。

考点:会计资格考试会计从业资格(财经法规与职业道德)江苏省财经法规与会计职业道德
题型:问答题

假设有student表,可以正确添加字段“平均分数”的命令是( )。

A.ALTER TABLE student ADD平均分数F(6,2)
B.ALTER DBF student ADD平均分数F 6,2
C.CHANGE TABLE student ADD平均分数F(6,2)
D.CHANGE TABLE student INSERT平均分数6,2

题型:问答题

While waiting to pick up a friend at the airport in Portland, Oregon, I had an experience which occurred merely two feet away from me.

Trying to locate my friend among the passengers coming through the jet way, I noticed a man walking toward me carrying two light bags. He stopped right next to me to greet his family.

First he kissed his three children one by one and said, “It’s nice to see you. I missed you so much!” Then he hugged his wife, “I’ve saved the best for last!” giving her the longest, most passionate kiss I ever remember seeing. They stared at each other’s eyes, smiling at one another, while holding both hands. For an instant they reminded me of newlyweds(新婚夫妇), but I knew by the age of their kids that they couldn’t possibly be.

Full of admiration, I asked, “Wow! How long have you two been married?” “Being together for fourteen years total, married twelve of those.” He replied, without breaking his gaze from his lovely wife’s face. “Well, then, how long have you been away?” I asked. “Two whole days!” “Two days?” I was astonished. By the intensity (热烈) of the greeting, I had assumed he’d been gone for at least several weeks --- if not months. I knew my expression betrayed me, so I turned away my eyes and said quietly, “I hope my marriage is still that passionate after so long!”

The man suddenly stopped smiling and looked me straight in the eye. With forcefulness he told me something that left me a different person. “Don’t hope, friend…decide!” Then he smiled again, shook my hand and said, “God bless!”

With that, he and his family turned and walked away together.

I was still watching that man and his special family walk just out of sight when my friend came up to me and asked, “What are you looking at?” Without hesitation, and with a curious sense of certainty, I replied, “My future!”

77. The best title of the passage may be __________.   

A. Long Loving Hugs                                 B. My Future

C. Don’t Hope. Decide                               D. Love Is Everywhere

78. Which of the following statements is TRUE according to the passage?

A. The man replied to the author, with his eyes still fixed on his wife’s face.

B. After being away for several weeks, the man missed his family very much.

C. It was fourteen years since the couple had got married.

D. Their three kids reminded the author of newlyweds.

79. By saying “my expression betrayed me” (in Paragraph 4), the author means that __________.

A. he failed to express his ideas to the man

B. the man sensed his real feelings from his expression

C. he didn’t believe in his expression any more

D. his expression was not faithful to him

80. From the passage, we can infer that __________.

A. the experience may be easily forgotten by the author

B. the author will live a passionate life from now on

C. the author will be away from his family and hug them passionately upon his return

D. Americans prefer to save the best for last     

题型:问答题

某精神科住院医生会诊一75岁女性患者,护士报告该患者不时地“没有任何感觉”。精神科医生观察到患者自认为是小女孩,与父母仍住在家中,并把医生认作已故的父亲。请问患者这些陈述是什么损害的表现?()

A.注意力

B.记忆力

C.思维联想

D.定向力

E.意识

题型:问答题

中国某公司从法国的马赛港装运一批货物,到达中国上海港,经海关人员检查发现部分货物因受雨淋已霉变,另外还严重短量。该运输合同中注明投保的是水渍险。此种情况保险公司应如何赔偿

A.拒绝赔偿

B.只赔偿霉变部分

C.只赔短量部分

D.全部赔偿

题型:问答题

《国际航行船舶试行电讯卫生检疫规定》,申请电讯卫生检疫的船长应在抵港前通过代理向港口卫生检疫部门报告()。

①船舶卫生证书的签发日期和编号;

②除鼠证书或免于除鼠证书的签发港和日期;

③有无源自疫区的食品、淡水和压舱水及其数量;

④ETA。

A.①~③

B.①~④

C.②~④

D.①③④

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