许某,女,:25 岁,某公司行政秘书。 许某与刘某谈了一段时间的朋友后,刘某提出分手。许某觉得受到了极大伤害,非常愤怒。为报复刘某,许某持刘某还未及取走的信用卡到几家商场以刘某的名义购买了8000 余元的物品。刘某发现后要求许某退还信用卡并归还其所消费的钱款,许某坚决不还,刘某报案,许某被抓获。试分析:对于许某的行为应当如何认定和处理?为什么?
(1)许某的行为构成侵占罪。
(2)许某将代为保管的他人财物非法占为己有,数额较大,拒不退还,其行为构成侵占罪。
(3)许某冒用他人名义使用信用卡的行为实质上是对其所保管的他人财物的侵占,故而其行为不构成信用卡诈骗罪。
Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.
( 1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.
( 2 )Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.
( 3 )Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re dueimproves your company’s cash flow.
( 4 )Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
( 5 )Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.
( 6 )Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.
( 7 )Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
You deploy a new Exchange Server 2010 organization.You send a test message to an external recipient and immediately receive the following nondelivery report (NDR): Delivery has failed to these recipients or groups: [email protected] ([email protected]).
The recipient’s e-mail system isn’t accepting messages now.Please try resending this message later or contact the recipient directly.± You verify that you can succesfully send an e-mail message to [email protected] from an external e-mail system.You need to ensure that you can send e-mails to external recipients from within the Exchange organization.
What should you create?()
Refer to the exhibit.S0/0 on R1 is configured as a multipoint interface to communicate with R2 and R3 in the hub-and-spoke Frame Relay topology. While testing this configuration, a technician notes that pings are successfully from hosts on the 172.16.1.0/24 network to hosts on both the 172.16.2.0/25 and 172.16.0.2.128/25 networks. However, pings between hosts on the 172.16.2.0/25 and 172.16.2.128/25 network are not successful. What could explain this connectivity problem?()
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