第6题: [多项选择]根据国家统一的会计制度的规定,单位对外提供的财务会计报告应当由单位有关人员签字并盖章。下列各项中,应当在单位对外提供的财务会计报告上签字并盖章的有( )。 A. 单位负责人 B. 总会计师 C. 会计机构负责人 D. 单位内部审计人员 参考答案:A,B,C 答案解析:[解析] 根据国家统一的会计制度的规定,单位对外提供的财务会计报告应当由单位有关人员签字并盖章。下列各项中,应当在单位对外提供的财务会计报告上签字并盖章的有单位负责人、总会计师、会计机构负责人。
第12题: [多项选择]推进产业结构优化升级,形成以高新技术产业为先导、基础产业和制造业为支撑、服务业全面发展的产业格局。优先发展信息产业,在经济和社会领域广泛应用信息技术。积极发展对经济增长有突破性重大带动作用的高新技术产业。用高新技术和先进适用技术改造传统产业,大力振兴装备制造业。继续加强基础设施建设。加快发展现代服务业,提高第三产业在国民经济中的比重。正确处理发展高新技术产业和传统产业、资金技术密集型产业和劳动密集型产业、虚拟经济和实体经济的关系。 参考答案:We must press ahead to optimize and upgrade the industrial structure so as to bring about an industrial pattern with high and new technology industries as the leader, basic and manufacturing industries as the kingpin and the service industry developing in all areas. We must give priority to the development of the information industry and apply IT in all areas of economic and social development. We must develop high and new technology industries to provide break throughs in stimulating economic growth. It is necessary to transform traditional industries with high and new technol ogy and advanced adaptive technology and invigorate the equipment manufacturing industry. We should continue to strengthen infrastructure. We should accelerate the development of the modern service sector and raise the proportion of the tertiary industry in the national economy. We must correctly handle the relationships of development between the high and new technology industries and traditional industries, between capital- and technology-intensive industries and lahnr-intensive industries and between virtual economy and real economy.