简述非营利组织财务管理的基本内容。

下列哪项不是细胞学说的主要内容[ ]

A．一切动植物由细胞及其产物构成

B．细胞是生物体相对独立的单位

C．细胞可以产生细胞

D．细胞分为细胞质、细胞核和细胞膜三大部分

税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款（）的罚款。

A.50%以上5倍以下

B.50%以上3倍以下

C.1倍以上5倍以下

D.1倍以上3倍以下

下列不属于三类动物疫病的病种是？（）

A、猪传染性胃肠炎

B、猪副伤寒

C、猪密螺旋体痢疾

D、猪支原体肺炎

“I pity the empress. Poor empress.” “Do you think Zhen Huan really loves the emperor?” From campuses to offices, from shopping malls to the streets, talk about Legend of Zhen Huan is everywhere.

Unlike other long TV series, Legend of Zhen Huan, the 76-episode Qing dynasty drama series, has kept attracting new audiences along the way. It has enjoyed widespread popularity on the Chinese mainland over the past months.

The story is seemingly the same as those dramas which look into the lives of women in the imperial palace. It focuses on plots and intrigues(阴谋) within the Inner Palace during Emperor Yongzheng’s reign.

The heroine, Zhen Huan, initially a kind and innocent young lady, enters the emperor’s harem(后宫) of concubines. Discovering that the palace is a cruel and harsh place, Zhen learns how to survive on her own.

　 However, Legend of Zhen Huan seems to arouse more discussion than any drama series. Why? Some experts say it’s because it’s a well-made series from inside out.

Niu Hanting, deputy editor-in-chief of Art Panorama magazine, told Xinhua News Agency that the sets, props and costumes are carefully chosen. And the screenplay and dialogue are well-written. “The series takes care of every detail a good period drama should have,” Niu said. “From that aspect, it’s no coincidence that Zhen Huan could be big.” More importantly, Niu added, the TV series strikes a chord among audiences in different ways. “For example, as a woman, Zhen is hurt by the man she once loved. And as a newcomer to the palace, she finds herself caught in the fierce infighting and she has to survive,” Niu said, “Everyone may find themselves in Zhen’s position at a certain point.”

Then it’s not hard to understand why the story of Zhen Huan is even seen as a survival guide for newcomers in the workplace. Its director, Zheng Xiaolong, once admitted that in terms of society today, the “promotion” of Zhen Huan reflects a person’s career path in some way. “Whether the principles can be applied in today’s society, or not, I want to make the story as real as possible,” Zheng told Sina.com. “There are many fairytale-like series that make audiences ignore or avoid reality, and the complexity of humanity.” “But Legend of Zhen Huan, is a series that makes you think.”

小题1:What’s the main idea of the first paragraph?

A．People have pity on the empress.

B．Zhen Huan really loves the emperor.

C．Legend of Zhen Huan is very popular.

D．Legend of Zhen Huan is shown everywhere.小题2: What does the underlined word “it” in paragraph 3 most probably refer to?

A．The imperial palace.

B．The life of women.

C．Emperor Yongzheng’s reign.

D．The story of Zhen Huan.小题3:When Legend of Zhen Huan finds the palace is a cruel one, she ______.

A．learns to survive on her own

B．asks others for advice

C．feels down and disappointed

D．becomes an innocent young lady小题4:We can learn from Niu Hanting that she ______.

A．thinks Zhen has had effects on newcomers

B．makes little of Legend of Zhen Huan

C．speaks highly of Legend of Zhen Huan

D．wants newcomer to follow Zhen’s example小题5: This text is most probably taken from a(n) _________.

A．textbook

B．newspaper

C．advertisement

D．story book

五
案情：甲有限责任公司在2000年为了提高工人的积极性，发行了公司内部职工股。2005年，为了吸收新股，公司决定让退休人员李某等5人退股，并将其本金连同当年利息一并返还。该公司的公司章程规定：本公司连续三年平均利润不足1%时，则公司解散。2006年9月，由于投资决策失误，公司内部现金急剧减少，大量到期负债无法按时偿还。公司股东之间对公司继续经营方略存在很大的分歧。同时在2006年年终审计时发现，公司已经连续三年平均利润不足1%。于是，股东会议决定解散公司，井要求抽回出资。但是，董事长赵某认为：公司一向经营状况良好，最近三年平均利润下降，是由于外国竞争者的冲击。董事会面对这种情况已采取了应对措施，这种局面很快就会得到扭转。据此，赵某认为公司章程的规定是不合法的，要求人民法院予以撤销。股东会作出解散决议后，在债权人的再三催促下，才于2006年11月成立了清算组。清算组成立后，把各股东的股份先行退回，然后对公司财产进行了清理，发现：公司欠国家税款88万元，欠董事、经理等人的工资12万元，欠债权人乙货款30万元。此时，由于市场突然变动，甲公司生产的电子零配件变得非常紧俏。于是，清算组抓紧时机，与丙公司签订了购销合同。
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