判断题
单位存在违反会计制度的行为，有关部门应根据性质，情节轻重，对单位处以2000元以上20000元以下的罚款。
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单项选择题
根据下列材料请回答 30～34 题：A Tale of Scottish Rural LifeLewis Grassic Gibbon's Sunset Song (1932) was voted 'the best Scottish novel of all time' by Scotland's reading public in 2005.Once considered shocking for its frankdescription of aspects of the lives of Scotland's poor rural farmers, it has been adapted for stage, film, TV and radio in recent decades.The novel is set on the fictional estate of Kin Addie, in the farming country of the Scottish northwest in the years up to and beyond World War I.At its heart is the story of Chris, who is both part of the community and a little outside it.Grassic Gibbon gives us the most detailed and intimate account of the life of hisheroine (女主人公).We watch her grow through a childhood dominated by her cruel buthard-working father; experience tragedy (her mother's suicide and murder of her twinchildren); and learn about her feelings as she grows into a woman.We see her marrylose her husband, then marry again.Chris has seemed so convincing a figure to somefemale readers that they cannot believe that she is the creation of a man.But it would be misleading to suggest that this book is just about Chris.It is truly a novel of a place and its people.Its opening section tells of Kin Addie’s long history, in a language that imitates the place's changing, patterns of speech and writing.The story itself is amazingly full of characters and incidents.It is told from Chris' point of view but also from that of the gossiping community, a community where everybody knows everybody else's business and nothing is ever forgotten.Sunset Song has a social theme too.It is concerned with what Grassic Gibbonperceives as the destruction of traditional Scottish rural life first by modernization and then by World War I.Gibbon tried hard to show how certain characters resist the war.Despite this, the war takes the young men away, a number of them to their deaths.In particular, it takes away Chris' husband, Evan Avondale.The war finally kills Evan, but not in the way his widow is told.In fact, the Germans aren't responsible for his death, but his own side.He is shot because he is said to have run away from a battle.If the novel is about the end of one way of life, it also looks ahead.It is a 'Sunset Song' but is concerned too with the new Kin Addie, indeed of the new European world.Grassic Gibbon went on to publish two other novels about the place that continue its story. 第30题：What is Sunset Song mainly about?A．The First World War.B．The beauty of the sunset.C．The new European world.D．The lives of rural Scottish farmers
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单项选择题
Passage Four：Questions 36 to 40 are based on the following passage.In 1993. New York State ordered stores to charge a deposit on beverage (饮料) containers. Within a year. Consumers had returned millions of aluminum cans and glass and plastic bottles. Plenty of companies were eager to accept the aluminum and glass as raw materials for new products. But because few could figure out what to do with the plastic, much of it wound up buried in landfills (垃圾填埋场). The problem was not limited to New York. Unfortunately, there were too few uses for second-hand plastic.Today, one out of five plastic soda bottles is recycled (回收利用) in the United States. The reason for the change is that now there are dozens of companies across the country buying discarded plastic soda bottles and turning them into fence posts, paint brushes, etc.Shrinking landfill space, and rising costs for burying and burning rubbish are forcing local governments to look more closely at recycling. In many areas, the East Coast especially, recycling is already the least expensive waste-management option. For every ton of waste recycled, a city avoids paying for its disposal, which, in parts of New York, amounts to saving of more than $100 per ton. Recycling also stimulates the local economy by creating jobs and trims the pollution control and energy costs of industries that make recycled products by giving them a more refined raw material.第36题：What regulation was issued by New York State concerning beverage containers?A) Beverage companies should be responsible for collecting and reusing discarded plastic soda bottles.B) Throwaways should be collected by the state for recycling.C) A fee should be charged on used containers for recycling.D) Consumers had to pay for beverage containers and could get their money back on returning them.
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判断题
我国的会计年度采用公历制，这是为了与我国的财政、计划、统计等年度保持一致，以利于国家宏观管理。（）
