东源公司内部机构调整:会计张某调理会计工作岗位,与接替者王某在财务科长的监交下办妥了

题型:问答题 案例分析题

问题:

东源公司内部机构调整:会计张某调理会计工作岗位,与接替者王某在财务科长的监交下办妥了会计工作交接手续;公司出纳赵某兼任会计档案保管工作。

年底,财政部门对该单位进行检查时,发现该单位原会计张某所记的账目中有会计作假行为,而接替者王某在会计工作交替时并末发现这一问题。财政部门在调查时,原会计张某说,已经办理会计交接手续,现任会计王某和财务科长均在移交费清册上签了字,自己不再承担任何责任。

根据会计法律制度的有关规定,回答下列问题:

(1)张某的说法是否正确?简要说明理由。

(2)公司负责人是否对会计作假行为承担责任?简要说明理由。

(3)公司出纳赵某兼管会计档案保管工作是否符合法律规定?

(4)出纳人员不得兼任哪些会计岗位工作?

考点:会计资格考试会计从业资格(财经法规与职业道德)北京2002年会计从业资格考试《财经法规与会计职业道德》真题
题型:问答题 案例分析题

A crow(乌鸦) is about twenty inches(英寸) long and black all over. Crows are dirty birds because they live on bad food. Crows eat a lot of waste food. In this way they are more useful to us than any birds. They clean up the dirty things in our streets. Crows are always hungry. They look for food all day, and in the evening you can see them in large numbers flying back to their nests(巢) in the trees. They sleep there at night.

Crows are much noisier than other birds. Very often a large number of crows will get together on one house and talk. Sometimes they talk together, and sometimes they do it by turns(轮流) like human beings(人类). It is easy to tell(判断) from crow’s sound if they are pleased or angry. Perhaps crows talk a lot because they are friendly birds. A pair of crows will live together all their lives, and if one of them dies, the other one becomes very sad and quiet for the rest of its life and some time later it dies too.

小题1:Crows “live on bad food” means “ _________ ”.

A.Crows eat old bad food.

B.Old bad food is crows’ nests.

C.Crows make their nests on old bad food.

D.Crows sleep on old bad food.小题2:Crows are more useful to us because they ________________.

A.are clean birds

B.can move away waste food

C.can make our streets clean

D.aren’t dirty小题3:Crows always look for food _________.

A.in the evening

B.all day

C.in the morning

D.at night小题4:People can’t hear crow talk __________.

A.together

B.by turns

C.noisily

D.quietly小题5:If a pair of crows loves each other, ________

A.they will not live together.

B.neither of them can live alone happily.

C.they will die

D.one of them will die

题型:问答题 案例分析题

从某高度水平抛出一小球,经过时间t到达地面时,速度与水平方向的夹角为θ,不计空气阻力,重力加速度为g。下列说法正确的是(    )

A小球水平抛出时的初速度大小为

B小球在t时间内的位移方向与水平方向的夹角为

C若小球初速度增大,则平抛运动的时间变长

D若小球初速度增大,则θ减小

题型:问答题 案例分析题

额外牙多发生于

A.上中切牙之间

B.下中切牙之间

C.下颌前磨牙之间

D.上颌侧切牙远中

E.阻生智齿远中

题型:问答题 案例分析题

不属于救助型社会保障制度的救助对象的为______。

A.弃婴
B.产妇
C.残疾人
D.老年人

题型:问答题 案例分析题

我爷爷95年参加的养老保险,2013年7月底办的退休,已经累计缴费10年,为什么还不能领取养老金,需要累计缴费多少年才可以领取养老金?

更多题库