各单位通过设置和登记账簿，可以把分散在会计凭证上的大量核算资料，加以集中和归类整理，为编制财务报表提供重要依据。会计账簿在会计核算中的主要作用有：①通过登记会计账簿，可以把会计凭证所提供的资料归类汇总，形成集中的、系统的、全面的会计核算资料；②会计账簿是反映、监督经济活动，考核各部门经济责任的重要手段；③会计账簿为编制财务报表提供主要的数据资料。
会计账簿形式多种多样，不同的会计账簿所登记的内容及登记的方法各不相同。我们可以按不同标准对会计账簿进行分类：①按其用途的不同可以分为序时账簿、分类账簿和备查账簿三种；②按其形式的不同可分为订本式账簿、活页式账簿和卡片式账簿；③按账页格式的不同可以分为三栏式账簿、多栏式账簿和数量金额式账簿等。
23. 什么是永续盘存制和实地盘存制？各有什么优缺点？各自适用于哪些存货？
答：实地盘存制，又称“定期盘存制”。采用这种方法，平时根据会计凭证在有关账簿中只登记存货的增加数，不登记减少数，月末通过实地盘点，将盘点的实存数作为账面结存数，然后倒挤推算出本期发出数，将其计人账簿。
采用实地盘存制，虽然平时能简化记账工作，但核算手续不严密，不能通过账簿随时反映和监督各项存货减少和结余情况，工作中如出现差错、毁损、被盗丢失等情况，均计入本期发出数，从而不利于发挥账簿记录对存货的控制作用，不利于加强存货的管理和保护财产的安全。因此，实地盘存制一般只适用于一些价值低、品种杂、进出频繁的材料物资。其他存货一般不宜采用实地盘存制。永续盘存制又称账面盘存制，是根据账簿记录，计算期末存货账面结存数量的一种存货核算方法。采用这种方法，对存货的增加和减少，平时都要在账簿中连续加以记录，并随时结出账面结存数。
采用这种方法，虽然能在账簿中及时反映各项存货的增减变动及结存情况，但也有可能发生账实不符的情况。因此，也需要对各项存货进行实地盘点，以查明账实是否相符，以及账实不符的原因。
采用永续盘存制，虽然加大了日常核算工作量，但手续严密，通过明细账簿可以随时了解存货的收入、发出和结存情况，有利于加强存货管理。因此，在实际工作中，除少数特殊情况外，一般都应采用永续盘存制。
最新国家开放大学电大《管理英语4》网络核心课形考网考作业及答
案
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考试说明：2019年春期电大把《管理英语4》网络核心课纳入到“国开平台”进行考核，它共有八个单元自测。针对该门课程，给出了每个单元自测的二套标准题库，在考试中可多次抽取试题，直至与其中的一套答案相近即可。本文库还有其他网核及教学考一体化答案，敬请查看。
单元自测1 第一套
一、选择填空题（每题10分，共5题） 题目1
— This project is too big for me to finish on time. 选择一项：
C. I'll give you a hand 题目2
— I think things have been a bit difficult for us the last couple of months. —__________. We've been working hard, but still getting behind. 选择一项： A. You're right 题目3
AT&T found that employees with better planning and decision-making skills were ______ to be promoted into management jobs. 选择一项： A. more likely 题目4
The Human Resource Managing Department at Honda is given specific instructions ______ employ the best possible workers. 选择一项： C. on how to 题目5
The responsibilities in handbook ______ that managers have to be concerned with efficiency and effectiveness in the work process. 选择一项： B. indicate 题目6
二、阅读理解：根据文章内容，判断正误（共50分）。 Who Killed Nokia?
Nokia executives attempted to explain its fall from the top of the smartphone pyramid with
three factors: 1) that Nokia was technically inferior to Apple, 2) that the company was complacent and 3) that its leaders didn't see the disruptive iPhone coming.
It has also been argued that it was none of the above. Nokia lost the smartphone battle because of divergent shared fears among the company's middle and top managers which led to company-wide inertia that left it powerless to respond to Apple's game.
Based on the findings of an in-depth investigation and 76 interviews with top and middle managers, engineers and external experts, the researchers discovered a culture of fear due to temperamental leaders and that frightened middle managers were scared of telling the truth. The fear that froze the company came from two places. First, the company's top managers had a terrifying reputation. Some members of Nokia's board and top management were described as “extremely temperamental” and they regularly shouted at people “at the top of their lungs”. It was very difficult to tell them things they didn't want to hear. Secondly, top managers were afraid of the external environment and not meeting their quarterly targets, which also impacted how they treated middle managers.
Top managers thus made middle managers afraid of disappointing them. Middle managers were told that they were not ambitious enough to meet top managers' goals.
Fearing the reactions of top managers, middle managers remained silent or provided optimistic, filtered information. Thus, middle managers directly lied to top management.
Worse, a culture of status inside Nokia made everyone want to hold onto vested power for fear of resources being allocated elsewhere if they delivered bad news or showed that they were not bold or ambitious enough to undertake challenging assignments.
Beyond verbal pressure, top managers also applied pressure for faster performance in personnel selection. This led middle managers to over promise and under deliver. One middle manager told us that “you can get resources by promising something earlier, or promising a lot. It's sales work.”
While modest fear might be healthy for motivation, abusing it can be like overusing a drug, which risks generating harmful side effects. To reduce this risk, leaders should coordinate with the varied emotions of the staff. Nokia's top managers should have encouraged safe dialogue, internal coordination and feedback to understand the true emotion in the organization. 操作提示：正确选T，错误选F。
1. Nokia lost the smartphone battle because its technology is not as good as that of Apple.
F
2. Nokia's middle managers were frank to tell the truth, but the top ones didn't listen to them. F
3. Nokia's top managers were too moody to hear anything good but harsh. T 4. Middle managers in Nokia delivered results more than they promised earlier. F
5. Nokia's top managers should have had better conversation techniques to encourage internal coordination and truth. T 第二套
一、选择填空题（每题10分，共5题）
— Could you give us a speech on management functions some day this week? 选择一项：
C. I'd love to, but I'm busy this week 题目2
— We could let some of the staff work from home.________________? — That's a good idea. 选择一项：
B. What do you think of it 题目3
______ his anger the employees called him Mr. Thunder, but they loved him. 选择一项： A. Due to 题目4
It is through enthusiasm and quiet intensity ______ we transform creativity and vision into the technologies. 选择一项： A. that 题目5
The responsibilities in handbook ______ that managers have to be concerned with efficiency and effectiveness in the work process. 选择一项： B. indicate