什么叫价值?说明人的社会价值与个人价值及相互关系。
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为避免抵押合同无效造成贷款风险,银行抵押贷款首先要做好风险防范,才能真正保证贷款抵押的安全性。()
新红会计师事务所A和B注册会计师接受委派,对甲上市公司(以下简称甲公司) 2011年度的财务报表进行审计。甲公司尚未采用计算机记账。A和B注册会计师于2011年11 月1日至7日对甲公司的内部控制制度进行了解和测试,并在相关审计工作底稿中记录了相关事项,摘录如下: (1)甲公司产成品发出时,由仓库填制一式四联的出库单。仓库发出产成品后,将第一联出库单留存登记产成品卡片,第二联送给销售部,第三、四联交会计部会计人员张红登记产成品总账和明细账。 (2)会计人员李江负责开具销售发票,在开具销售发票之前,先核对装运凭证和相应的经批准的销售单,并根据已授权批准的商品价目表填写销售发票的价格,根据装运凭证上的数据填写销售发票数量。 (3)甲公司的材料采购需要经授权批准后方可进行,采购部根据经批准的请购单发出订购单。货物运达后,验收部根据订购单的要求验收货物,并编制一式多联的未连续编号的验收单。 仓库根据验收单验收货物,在验收单上签字后,将货物移入仓库加以保管。验收单上有数量、品名、单价等要素。验收单一联交采购部登记采购明细账和编制付款申请单,付款申请单经批准后,月末交会计部;一联交会计部登记材料明细账,一联由仓库保留。 (4)应付凭单部门核对供应商发票、验收单和订购单,并编制预先连续编号的付款凭单。在付款凭单经被授权人员批准后,应付凭单部门将付款凭单连同供应商发票及时送交会计部门,并将未付款凭单副联保存在未付款凭单档案中。会计部门收到附供应商发票的付款凭单后即应及时编制有关的记账凭证,并登记原材料和应付账款账簿。 (5)计划部根据批准,签发预先编号的生产通知单,生产部根据生产通知单填写一式四联的领料单,仓库发料后,其中一联留存,一联连同材料交还领料部,‘其余两联经仓库登记材料明细账后送会计部进行材料收发核算和成本核算。 要求:根据上述资料,指出甲公司在内部控制的设计与运行方面存在的缺陷,并提出改进建议。
根据《公路工程施工监理规范》的要求,试述公路工程质量控制的基本程序。
(2)由于承包商的原因或责任,致使工期延误,监理工程师签发指令要求承包商采取组织措施和技术措施加快施工进度。
试问:这里所指的组织措施和技术措施包括哪些内容?采取上述措施所发生的费用如何处理?
Fast food has grown remarkable, not only in the United States, but also
around the world. Restaurant chains represent a multi-billion-dollars industry 【S1】______
that shows no sigh of slowing down. Innovations for operations and products 【S2】______
have kept the industry growing and, some critics would argue, led to speed up 【S3】______
the pace of contemporary life.
From its inception, fast food has lived up its name. In the early days of fast 【S4】______
food, as Americans came to depend more on their cars, outlets offered
drive-service, enabled customers to park and eat in their cars. This service 【S5】______
reduced the cost of operating a restaurant and establishing relatively low prices. 【S6】______
Given the popularity of fast food for lunch and dinner, it was only a matter
of time before marketers and franchisees realized they could expand their line
of production by offering breakfast to hungry people in a hurry. 【S7】______
For many people, however, fast food has become symbolic of a fast-pace 【S8】______
lifestyle. that is neither natural nor healthy. An organization called Slow Food
was established in Italy in 1986 to oppose fast food and its assembly-line
approach to cooking and eating. The Slow Food manifesto, endorsed in Paris
1989 by delegates from 15 countries, states, "We are slaved by speed and have 【S9】______
all succumbed to the same insidious virus: Fast Live, which disrupts our habits,
pervades the privacy of our homes and forces us to eat Fast Foods." To fight the
negative connotations of fast food, many companies now emphasize on the 【S10】______
word "flesh" in their advertising and use the term "quick service" to describe
their operations.
【S1】