题目内容

通达公司是一家上市公司，2005年9月以来公司发生以下情况：
1．2005年9月，董事长李某授意该企业出纳将收到的下角料销售款180000元不计入收入账，另行记入“账外账”，用于董事长日常应酬。
2．2005年12月，公司因产品滞销，亏损已成定局。公司董事长李某指使会计部主管在会计报表上作一些“技术处理”，确保“实现”年初定下的盈利刃万元的目标。会计部主管遵照办理。
3．2006年1月，聘请长江会计师事务所进行年度报表审计，公司董事长李某以延聘和提高审计报酬为条件，示意注册会计师出具“无保留意见审计报告”，但遭到注册会计师的拒绝。
要求：根据上述情况和现行会计、金融等法律、法规、规章的规定，回答下列问题：
根据《会计法》规定，该公司董事长李某授意出纳将下角料销售款记入“账外账”属于什么违法行为？如尚不构成犯罪，除由县级以上财政部门责令限期改正外，还可对单位及有关人员怎样处罚或处理？

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请结合给定资料反映出的主要问题，自选角度，自拟标题，写一篇议论文。
要求：观点鲜明，见解深刻，论证充分，条理清楚，语言顺畅，书写工整，总字数在800一1000字内。(50分)

When should the goods have been delivered？ The goods should have been delivered ______.

What animals also dream like human beings？
__________dream, too.

Animal perform. many useful and entertaining jobs. Dogs
are particular valuable in guiding the blind, protecting property, 【S1】.
finding lost people, and hunting criminals. Horses are used in
guarding herds, carrying men in lands where there are no roads,
and help farmers work their land. Pigeons have long been used 【S2】.
to carry messages. People realize that, although animals may
not have the same intelligence like human beings, they are 【S3】.
smart enough to learn certain things. Training a dog to be a
watchdog often produces unexpecting results. Some dogs 【S4】.
quickly learn the difference between unwanted people and
friend. This is because their masters welcome friends
and invite him into their houses. Some dogs will always attack 【S5】.
the postman who comes to deliver letters. One explanation for
this behavior. is that, although the postman comes to the houses
often, but he never enters the house. Therefore, the dog thinks 【S6】.
the postman is someone who is not wanted, but keeps coming
back anyway.
Masters of dogs who attack postmen can easy show the dog 【S7】.
that the postman is a friend and that the dog does not need to
treat him as an unwanted person. A dog is quite ready to do that 【S8】.
his master wishes. And a dog is always happy when he is praised
for understanding correctly.
Dogs can be taught to obey commands when the sound of a
word is connected to a certain act. Two important factors in 【S9】.
teaching a dog to obey commands are: using the same word each
time for the same act, and teaching only one act at a time. Dogs
can learn to not only sit, lie down, come, and staying in place 【S10】.
when their masters go away, but also to jump, carry, and fetch.
【S1】