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注册会计师怎样发现贪污挪用的案例及方?

荆山视角
2021/6/11 3:52:15
注册会计师怎样发现贪污挪用的案例及方法

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  • 鹿与野苹

    2021/6/15 16:49:17

    对此问题,最高人民法院《关于适用〈中华人民共和国婚姻法〉若干问题的解释(二)》第二十四条规定:“债权人就婚姻关系存续期间夫妻一方以个人名义所负债务主张权利的,应当按夫妻共同债务处理。但夫妻一方能够证明债权人与债务人明确约定为个人债务,或者能够证明属于婚姻法第十九条第三款规定情形的除外。” 也就是说,按照上述最高人民法院的司法解释,婚姻关系存续期间以一方名义所欠的债务,原则上应当认定为夫妻共同债务,应该由夫妻共同偿还。但是,如果夫妻一方能够证明该债务确为欠债人个人债务,那么未欠债的婚姻关系当事人可以对抗债权人的请求。属于个人债务的情形主要有两种,一种是债权人与债务人明确约定该项债务属于个人债务;另一种是属于婚姻法第十九条第三项规定的情况。婚姻法第十九条第三项规定,“夫妻对婚姻关系存续期间所得的财产约定归各自所有的,夫或妻一方对外所负的债务,第三人知道该约定的,以夫或妻一方所有的财产清偿”。

  • 水库小青年

    2021/6/17 6:23:19

    婚前因购置所负的债务;为家庭共同生活所负的债务;共同从事生产、经营活动所负的债务;治病以及为负有法定义务的人治病所负的债务;抚养子女所负的债务;赡养老人所负的债务;夫妻协议约定为共同债务的债务;其他应当认定为夫妻共同债务的债务。

  • 美美美大人

    2021/6/18 22:02:46

    Patient Report: Autism Spectrum Disorder Treated With Camel Milk

    使用骆驼奶治疗自闭症谱系障碍

    Christina M. Adams, MFAcorresponding author

    克里斯蒂娜·M·亚当斯,MFA通讯作家

    Abstract

    This patient report is about my son, who was diagnosed with autism spectrum disorder (ASD) at 3 years of age, and the effects I observed when he began drinking camel milk daily. Beginning at age 9, he drank one half cup of raw camel milk a day and experienced overnight an improvement in his symptoms. His continued regular consumption of camel milk was associated with sustained symptom improvements for 6 consecutive years (2007-2013). This patient report is a road map of my navigations, consultations with experts and autism care providers, and the apparent effect of camel milk on autism spectrum disorder (ASD).

    Key Words: Camel milk, autism spectrum disorder, patient report

    摘要

    这份病人报告是关于我的儿子的,他在3岁时被诊断为自闭症谱系障碍(ASD),以及我观察到的他开始每天喝骆驼奶的影响。从9岁开始,他每天喝半杯生骆驼奶,一夜之间症状有所改善。他连续6年(2007-2013)持续饮用骆驼奶与症状改善相关。这份病人报告是我的导航图,是我与专家和自闭症护理提供者的咨询,以及骆驼奶对自闭症谱系障碍(ASD)的明显影响。

    关键词:骆驼奶,自闭症谱系障碍,患者报告

    INTRODUCTION

    As an infant, my son appeared normal and met the generally accepted growth and development milestones. He was calm and attentive, smiled at 6 weeks, laughed, and could focus on books and toys. He was affectionate and bonded with his parents and always showed appropriate separation anxiety. He spoke two clear words at 9 months and walked on his first birthday. However, beginning at 6 months, he started biting people and never pointed to objects. He also had very red cheeks, constipation, prolonged startle reflex, and infant torticollis.

    介绍

    我的儿子婴儿期间看起来很正常,符合人们普遍接受的生长发育阶段。他平静而专注,在6周时微笑,大笑,可以专注于书本和玩具。他和父母感情深厚,关系密切,表现出适当的分离焦虑。九个月大的时候,他就能清晰地说出两个字,一岁生日的时候,他还能走路。然而,从6个月大开始,他就开始咬人,而且从不指向物体。他也有非常红的脸颊,便秘,长期惊吓反射,婴儿斜颈。

    EARLY AUTISM

    Just before he turned 3 years old, my son was diagnosed with autism. He had loss of language and attention at 15 to 18 months, the appearance of hyperactivity, sensitivity to noise, and fixation on objects and water. He had difficulty interacting with others, was still biting and engaging in aggressive behavior, and had been dismissed from two preschools. Like many ASD children, he was found to have food intolerances and allergies, skin conditions, auditory processing delay, expressive/receptive language delay, constipation, and an intermittent tic disorder.

    早期自闭症

    就在我儿子3岁之前,他被诊断出患有自闭症。他在15到18个月的时候失去了语言能力和注意力,表现为极度活跃,对噪音敏感,对物体和水很执着。他很难与他人交流,仍然爱咬人,并有攻击性行为,曾被两所幼儿园开除。和许多自闭症儿童一样,他被发现有食物不耐受和过敏、皮肤状况、听觉处理延迟、表达/接受语言延迟、便秘和间歇性抽动障碍。

    After the diagnosis and continuing for years, he received a battery of tests including complete physical exams, electroencephalograms, neurological and sensory evaluations, auditory testing, and stool and urine testing for heavy metals, amino acids, organic acids, intestinal parasites, and Candida. Laboratory tests were ordered, including complete blood counts, metabolic profiles, and tests for immune-globulins and inflammatory markers. He also received regular vaccination through 15 months.

    在确诊并持续数年之后,他接受了一系列测试,包括完整的体检、脑电图、神经和感觉评估、听觉测试,以及粪便和尿液中重金属、氨基酸、有机酸、肠道寄生虫和念珠菌的测试。要求进行实验室检测,包括全血计数、代谢情况、免疫球蛋白和炎症标志物检测。他还接受了15个月的定期疫苗接种。

    My son was enrolled in 35 to 40 hours per week of intensive one-on-one therapy at our home in a clinically supervised program of applied behavioral analysis (ABA). He also had 3 hours per week of individual speech therapy and 2 hours per week of occupational therapy. His diet was gluten- and casein-free for 2 years with limited intake of sugar, yeast, and nuts. His medications included various antiviral (famciclovir, valaciclovir) and antifungal medications (nystatin, ketoconazole, amphotericin-B), selective serotonin reuptake inhibitors (SSRIs; citalopram, escitalopram) and blood pressure–reducing medication (guanfacine) to decrease hyperactivity and aggression. These medications, used daily and mostly added one at a time for careful observation, seemed to be beneficial. The combination of his treatments produced positive benefits that were confirmed in twice-monthly ABA clinic meetings, daily ABA data gathering, and pediatric ASD specialist office visits. As many children make limited gains with similar treatments, this progress earned my son a reputation as a “responder” in autism parlance.

    我的儿子参加了一个应用行为分析(ABA)的临床监督项目,每周在家接受35到40个小时的强化一对一治疗。他每周还有3小时的个别语言治疗和2小时的职业治疗。他的饮食中有两年不含麸质和酪蛋白,糖、酵母和坚果的摄入量有限。他的药物包括各种抗**药物(泛昔洛韦,伐昔洛韦)和抗真菌药物(尼司他汀,酮康唑,两性霉素b),选择性血清素再吸收抑制剂(SSRIs;西酞普兰,艾司西酞普兰)和降压药(胍法辛)来减少多动症和攻击性。这些药物,每天使用,大多一次增加一个仔细观察,似乎是有益的。他的治疗组合产生了积极的益处,这在每月两次的ABA临床会议、每天ABA数据收集和儿科ASD专家办公室访问中得到了证实。由于许多孩子通过类似的治疗只能获得有限的效果,这一进步为我的儿子赢得了孤独症术语中“反应者”的名声。

    By age 5, this hard-working child had demonstrated significant improvement, passed the kindergarten readiness test, and began attending a public school with a shadow aide. ABA therapy dropped to 3 hours per week. He later attended a school for children with attention deficit/hyperactivity disorder with weekly social skill sessions and participated in lessons and activities outside our home with and without an aide. His schoolwork was at or above grade level with the anticipated exception of handwriting. Although he needed intermittent supervision to stay on task, his cognitive scores were all above average. He continued to struggle with prolonged eye contact, and his conversations, while inquisitive and mutually engaging, were sometimes inattentive and monologue-style. Nevertheless, he was bright and friendly and enjoyed social contact and outings with peers and friends. Interestingly, when he ate dairy products around age 7, even pizza with the cheese removed at a baseball game, he would develop many symptoms. Hand-flapping, circle and toe walking, inattention, and constipation would result within hours, and he once complained, “It feels like there's dirt in my brain.” Though he had returned to gluten 2 years after his ASD diagnosis with no outward effects, he avoided dairy products and kept his sugar intake low.

    到5岁的时候,这个勤奋的孩子表现出了显著的进步,通过了幼儿园预备考试,并开始在一个影子助手的帮助下进入公立学校。ABA疗法减少到每周3小时。后来,他参加了一所针对注意力缺陷/多动障碍儿童的学校,参加了每周一次的社交技能课程,并在有或没有助手的情况下参加课外课程和活动。他的学业成绩在年级或以上,除了预料中的书法以外。虽然他需要间歇性的监督才能完成任务,但他的认知成绩都高于平均水平。他继续与长时间的目光接触作斗争,他的谈话虽然好奇而又相互吸引,但有时是漫不经心的、独白式的。尽管如此,他还是很开朗、友好,喜欢与同龄人和朋友进行社交和郊游。有趣的是,当他在7岁左右吃乳制品时,即使是在棒球比赛中去掉奶酪的披萨,他也会出现许多症状。拍手、绕圈、用脚趾走路、注意力不集中,几小时内就会便秘。虽然他在被诊断为自闭症谱系障碍两年后又开始食用麸质,但他没有食用奶制品,也没有摄入过多的糖。

    Editors' Remarks

    编辑备注

    In this patient report, a mother shares her observations and assessment of the effectiveness and safety of camel's milk for her autistic son. We believe this patient report helps to communicate her experience of the care her family received. It will also inform clinicians about how patients experience the care they provide. We support reporting the patient's perspective.

    在这份病人报告中,一位母亲分享了她对骆驼奶对她患有自闭症的儿子的有效性和安全性的观察和评估。我们相信这个病人的报告有助于传达她的经验,她的家人得到的照顾。它也将告知临床医生病人如何体验他们所提供的护理。我们支持报告病人的观点。

    Despite this remarkable progress, at age 9, my son began to have significant behavioral issues: sudden hyperactivity, loss of attention, distracted language, and loss of self-regulation. These symptoms were exacerbated when he had not eaten for 2 to 3 hours. Visits to his treating ASD physicians, titration of existing medications, and additional dietary measures did not seem to help. A trial of SSRI (fluoxetine) made him dazed and anxious and seemed to worsen the behavioral issues. It was becoming difficult to prompt and cope with his actions as discipline and safety techniques were no longer effective. As his mother, I was increasingly taxed and my outlook was becoming ominous.

    尽管有了这些显著的进步,在9岁的时候,我的儿子开始出现严重的行为问题:突然的多动症、注意力不集中、语言不集中、自我调节能力下降。当他2到3小时没有进食时,这些症状会加重。他去看治疗自闭症谱系障碍的医生,对现有药物进行滴定,并采取额外的饮食措施,似乎都没有效果。一次SSRI(氟西汀)的试验使他头昏眼花,焦虑不安,似乎使行为问题恶化。由于纪律和安全措施不再有效,他的行动越来越难以及时处理。作为他的母亲,我的税负越来越重,我的前景也变得不妙。

    TREATMENT WITH CAMEL MILK

    骆驼奶治疗

    On October 10, 2007, 2 weeks before my son's tenth birthday, he drank his first half cup (4 oz) of thawed raw unheated camel milk. I chose this course because I had spent the previous 2 years studying camel milk and consulting people familiar with its use. In fall 2005, a camel farmer spoke to me about the use of camel milk in Middle Eastern hospitals for premature babies due to its reputed nonallergenic and nutrient-rich qualities. That information led me to theorize the milk might strengthen my son's immune system and thus improve his functioning and also serve as an alternative dairy product. I reviewed the scant literature that evening and over the next few months. In 2006, I found Dr Reuven Yagil's brief 2005 report on several children with ASD responding positively to camel milk. I then consulted Israeli-American scientist Amnon Gonenne, PhD, on his theory that camel milk may act as an anti-inflammatory agent and might help my son. Reassured by anecdotal reports and conversations with healthcare providers and camel milk producers, I concluded the risk of trying camel milk was minimal. One of my son's physicians signed a letter authorizing his need to consume camel milk. I then arranged to receive bottles of raw frozen camel milk from Israel. The camel milk was tested for the presence of bacteria prior to freezing, stored at −20° C, and then shipped by air to me.

    2007年10月10日,就在我儿子十岁生日的前两周,他第一次喝下了半杯(4盎司)解冻但未加热的生骆驼奶。我选择了这个治疗,因为我在过去的两年里一直在研究骆驼奶,并咨询熟悉它用途的人。2005年秋天,一位养骆驼的农民告诉我,中东地区的医院使用骆驼奶喂养早产儿,因为骆驼奶被认为不会引起过敏,而且营养丰富。这些信息让我想到,这种牛奶可能会增强我儿子的免疫系统,从而改善他的功能,还可以作为一种替代奶制品。那天晚上和以后的几个月里,我查阅了一些零星的文献。2006年,我发现Reuven Yagil博士2005年关于几个ASD患儿对骆驼奶有积极反应的简短报告。然后我咨询了以色列-美国科学家Amnon Gonenne博士,他的理论是骆驼奶可能有消炎的作用,可能对我儿子有帮助。我从坊间传闻以及与医疗服务提供商和骆驼奶生产商的对话中得到了安慰,我得出结论:喝骆驼奶的风险很小。我儿子的一位医生签署了一封信,授权他喝骆驼奶。然后我安排从以色列接收了几瓶生的冷冻骆驼奶。骆驼奶在冷冻前进行了细菌检测,储存在- 20°C,然后空运给我

    On the morning after my son ingested camel milk, he demonstrated astonishing improvements in behavior including eye contact, communication, emotional expression (“I really love you; you're awesome; you do so much for me”), and self-organization. He ate breakfast more neatly, noted his schedule, put on his shoes, and got his backpack for school while conversing at the same time.

    在我儿子喝下骆驼奶的第二天早上,他的行为表现出了惊人的改善,包括眼神交流、交流、情感表达(“我真的爱你;你太棒了;你为我做了这么多”),以及自我组织。他把早餐吃得更干净利落了,记下了自己的日程安排,穿上鞋子,背起书包去上学,同时还在说话。

    He continued consuming 4 oz of camel milk daily with rapid continued improvement in behavior and motor planning. For example, he started looking both ways when crossing streets and parking lots. His erratic behavior stopped, and my frequent offerings of extra protein, which had only somewhat mitigated the problem, were no longer needed. Within 3 weeks, there was also a marked improvement and smoothing of his skin condition. Increasing the daily amount of camel milk to 8 oz seemed to cause new facial grimaces and jerking in one arm, which disappeared when his intake returned to 4 oz. His pragmatic language and vocabulary skills were improved, and other academic skills tested above average and exceptional in some areas.

    他每天继续喝4盎司的骆驼奶,行为和运动计划都得到了快速的持续改善。例如,他在过马路和停车场时开始左顾右盼。他的古怪行为停止了,我经常提供额外的蛋白质,这只在一定程度上缓解了问题,不再需要了。在3周内,他的皮肤状况也有了明显的改善和平滑。每天增加到8盎司的骆驼奶似乎会导致新的面部表情和一只手臂的抽搐,但当他的摄入量回到4盎司时,这些症状就消失了。

    Interruption of camel milk consumption on several occasions resulted in behavioral and physiological lapses. Just before he turned 12, while I was away from home for two and a half weeks, he did not take camel milk. His school behavior deteriorated to the point that he was in danger of being moved to a special education classroom. Within 24 hours of resuming the camel milk intake, he returned to prior functioning levels. From age 12 to 16 years (present age), he continued on variable amounts of camel milk from Israel and later from the United States, along with conventional medications.

    有几次中断食用骆驼奶,导致他行为和生理上的疏失。就在他12岁之前,我离开家两个半星期,他没有喝骆驼奶。他在学校的行为恶化到他有被转移到特殊教育教室的危险的地步。在恢复喝骆驼奶的24小时内,他恢复了之前的功能水平。从12岁到16岁(现在的年龄),他继续饮用来自以色列和美国的不同数量的骆驼奶,以及传统的药物

    Camel milk has offered observable and sustained benefits to my son's health and functioning. Along with medications and dietary management, I believe camel milk has contributed to the successful management of his symptoms. My son views camel milk positively and is reassured to know he can always access it.

    骆驼奶对我儿子的健康和机能有显著而持久的益处。除了药物治疗和饮食管理,我相信骆驼奶对成功地控制他的症状也有贡献。我的儿子对骆驼奶持肯定的态度,他知道自己随时都能喝到骆驼奶,这让他感到安心。

    A MOTHER'S PERSPECTIVE

    一个母亲的观点

    Children with ASD present multiple lifelong challenges. For such a catastrophic and increasingly prevalent disorder, medical treatment and care is debatable, confusing, and expensive. My son's immune and behavioral responses often correlated to dietary matters. Camel milk, a natural food suitable for premature infants, intrigued me as possibly having inherent value as a health and food substance. Camel milk as a trial treatment seemed less invasive and costly than specialist care, medications, alternative treatments, and behavioral interventions.

    ASD患儿存在多种终身挑战。对于这样一种灾难性的、日益普遍的疾病,医疗和护理是有争议的、令人困惑的和昂贵的。我儿子的免疫和行为反应通常与饮食有关。骆驼奶是一种适合早产儿食用的天然食品,它作为一种健康食品的内在价值引起了我的兴趣。与专家护理、药物治疗、替代治疗和行为干预相比,骆驼奶作为一种试验治疗似乎侵入性更小,成本更低。

    Just as importantly, camel milk's history gave me assurance. Camel milk has been used for centuries as a medicine in Middle Eastern, Asian, and African cultures. Nomadic cultures have reported living off camel milk exclusively with no apparent loss of health. The United Nations lauded camel milk's nutritional content in 2006.1

    同样重要的是,骆驼奶的历史给了我信心。在中东、亚洲和非洲的文化中,骆驼奶作为一种药物已经使用了几个世纪。游牧文化已经报道过完全依靠骆驼奶生活,没有明显的健康损失。联合国在2006年1月年称赞了骆驼奶的营养成分

    Although anecdotal information on camel milk exists for a variety of illnesses, documented data related to autism are scarce. Jodie Dashore, a board-certified doctor of occupational therapy in private practice in the United States, has begun documenting behavioral outcomes of ASD children with cormorbidities who are ingesting raw camel milk from the United States.

    Global attention on the assessment, causes, and treatment of ASD continues to provide parents of autistic children with hope.

    虽然关于骆驼奶的轶事信息存在于各种疾病中,但与自闭症相关的文献资料却很少。Jodie Dashore是美国私人执业的职业治疗专业认证医生,她已经开始记录患有自闭症谱系障碍的儿童从美国摄取生骆驼奶后的行为结果。

    全球对ASD的评估、病因和治疗的关注继续为自闭症儿童的父母带来希望

    My message to parents and physicians would be as follows:

    •Intuition of parents and/or patients is critical to pursuing connections between symptoms and potential treatments.

    •Communicate all symptoms, even those that seem minute or insignificant, to healthcare providers.

    •Affected parents and patients often know when a behavior or symptom is unusual or suspicious.

    •Conduct “due diligence” on all therapies, work in partnership with credentialed health providers to assess and ensure safety of new therapies, and always introduce new therapies methodically.

    •Document the course of treatment and data from life events with dates and times.

    •Camel milk is an available food product with potential therapeutic value. It tastes “just like milk” and can be flavored to preference.

    我给家长和医生的信息如下:

    •对父母和/或患者的直觉是寻求症状和潜在治疗之间联系的关键。

    •向医疗服务人员传达所有症状,即使是那些看起来微不足道的症状。

    •受影响的父母和患者通常知道什么行为或症状是不寻常的或可疑的。

    •对所有治疗方法进行“尽职调查”,与有资质的医疗服务提供者合作,评估并确保新疗法的安全性,并始终有条不紊地引入新疗法。

    •记录治疗过程和生活事件的数据,并注明日期和时间。

    •骆驼奶是一种有潜在治疗价值的可用食品。它尝起来“就像牛奶”,可以根据个人喜好调味

    Acknowledgments

    The author would like to acknowledge Amnon Gonenne, PhD, who served as her scientific consultant over the years while generously sharing his advanced knowledge of human immune function and camel milk. The author also acknowledges Jodie Dashore, OTD, MS, OTR/L, for reviewing the author's son's test results and sharing her data on recent camel milk usage by children with autism spectrum disorder.

    致谢

    作者想要感谢Amnon Gonenne博士,她多年来一直担任她的科学顾问,并慷慨地分享了他在人类免疫功能和骆驼奶方面的先进知识。作者还感谢Jodie Dashore, OTD, MS, OTR/L,感谢她审阅了作者儿子的测试结果,并分享了她关于最近患有自闭症谱系障碍的儿童使用骆驼奶的数据。

  • 郑锋出品

    2021/6/20 14:30:45

    1) 登录货物贸易外汇监测系统(企业版),选择“企业网上报告管理”->“贸易信贷与融资报告”

    菜单。

    2) 选择“延期收款报告”->“延期收款报告新增”菜单。进入延期收款报告查询页面。该页面分

    为两个部分,上半部分为查询条件,下半部分显示查询结果列表部分。

    3) 输入查询条件,点击【查询】按钮,系统显示符合查询条件的报关单数据列表,如下图所示。点

    击【重置】按钮时,可以重新输入新的查询条件进行查询。

    系统提供以下三种查询方式:

    a) 输入条件如果不填报关单号,必须输入“出口起始日期”和“出口截止日期”。日期输入可

    点击日期输入框后的日历表进行选择。

    b) 输入报关单号时,点击【查询】按钮,系统忽略其他输入信息,只按照“报关单号”输出查

    询结果。

    c) 输入合同号时,系统忽略收汇日期查询条件,按照合同号进行查询并输出查询结果。

    4) 点击查询结果的报关单号超链接,可以查看该条数据的详细信息。

    5) 点击页面右下角【新增】按钮,系统自动新增一行列表,点击预计收款日期输入框后的日历表

    可以选择需报告的预计收款日期,关联关系类型,点击报告金额输入框可以输入需报告的出口

    金额。

    6) 如有多条报告记录,可以点击页面右下角【新增】按钮继续录入。输入完成后,如需删除,可

    以勾选一条或多条数据记录,点击页面右下角【删除】按钮,系统弹出提示框“您确认删除吗?”,

    点击确认框中的【确定】按钮可以删除所勾选的记录。

    8) 完成新增延期收款信息录入后,点击【提交】按钮,系统弹出确认框“确定要提交这些数据吗?”,

    点击页面右下角【确定】按钮,系统提示“报告新增成功!”。点击页面右下角【关闭】按钮,

    可以实现页面关闭。

    1.1.2.1.3 操作注意事项

    1) 输入查询条件时应注意以下事项:

    a) 报关单号与“报告起始日期”和“报告截止日期”不能同时为空。

    b) 报告起始日期和报告截止日期不能超过30 天。

    c) 合同号精确查询。

    2) 输入新增报告信息时应注意以下事项:

    a) 预计收款日期不能早于出口日期。

    b) 所输入报告金额必须为正数。

    c) 所输入报告金额合计不能超过最大可报告金额。

    3) 对于出口日期在当前日期30 天前的数据,企业应到外汇局办理延期收款报告。

    4) 已进行差额报告的数据不得进行贸易信贷报告。

    5) 已进行其他特殊交易报告的数据可以同时进行贸易信贷报告,各类报告的金额合计不得超过该

    笔出口数据的最大可报告金额。

    6) 贸易信贷报告数据参与非现场总量核查筛选金额调整。

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