联行业务录入、（）必须严格分开，严禁一人操作，并应严密会计凭证（）手续-我要搜题网

[判断题]2003年年初，某公司按面值购进国库券100万元，年利率14%，3年期，单利计息，到期一次还本付息。2004年年初，市场利率上升到24%，则这批国库券的损失为25万元。 ( )

[单选题]Text 3 England's problematic vocational education system has been subjected to wave after wave of reform.Yet improving the quality of technical education has eluded governments of all colours.University technical colleges（UTCs）are only the latest example of a shiny innovation that ran on to the rocks.Seven UTCs have now announced they are closing their doors.UTCs were intendecl to provide quality vocational education,combining technical and academic learning,for young people from the age of 14.Despite the millions the government has invested in them,ihey have on the whole been plagued by poor GCSE results and an inability to attract sufficient numbers of young people.Several attempts to establish quality vocational eclucation from 14 have failed.The issues affecting UTCs provide an opportunity to revisit whether this merits continuing support.We should take it.Barely a year passes without a lament about the low status of vocational qualifications.These often fail to recognise the chicken and egg that holds vocational learning back.Its status will only improve when ii is not seen as the preserve of those who have been failed by the school system.But while its status is low,these are the only young people likely to try something unproven and untested.This dynamic means new institutions often replicate the problems of the old seconclary moderns.Young people who attend UTCs are more likely to be from poor backgrounds,have made poor progress in primary school,and have attended secondary schools rated poorly by Ofsted.They are children who have been failed by the school system.In this day and age,there is no such thing as a career that does not require functional literacy and numeracy.Yet drawing low-achieving children out of mixed-ability schooling at age 14 makes them less likely to get the decent GCSEs in maths and English that are so critical in the eyes of employers.Setting up alternative vocational institutions for 14-year-olds thus risks closing down future vocational options,rather than expanding them.Vocational education is often posited as an alternative for those who are not"academically minded",orten a code for those who have disengaged from school.Yet this is far more likely to be a symptom of poor teaching ancl a lack of adequate support rather than a young person's inability to engage with a broad pre-16 curriculum that includes both academic and applied learning.Selection by academic ability at age 11 is wrong.But so i.s backdoor selection by academic ability at 14.The rlght to experience an engaging curriculum and finish school with adequate levels of literacy and numeracy is best achieved by options at 16 not 14.This wili not solve everything;but it is a better basis for ensuring 16-year-olds have the skills they need to flourish in any job. A suitable title for this text could be_____
A.The Pros and Cons of UTCs
B.Tough Challenges Faced by Education
C.A Promising Reform of Technical Education
D.A Faulty Approach to Vocational Education

[填空题]联行业务录入、（）必须严格分开，严禁一人操作，并应严密会计凭证（）手续。

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