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1、试题2011甘肃省会计证年检《职业道德与会计档案管理》试题及答案In2011,theexaminationofthemanagementofaccountingethicsandaccountingrecordsingansuprovinceTypeoftestpaper:timedtesttesttime:150minutestoviewyourgradeOne,asinglechoiceofchoice(20shortquestionsinthisclass,atotalof40pointsforeachquestion)
2、,andthereisonlyonecorrectanswertothequestion.Inordertoobtainanengineeringcontract,thecompanyintendstopayRMB80,000yuanforthepersonnelinvoIvedintheproject.ThechairmanoftheMarketingDepartmentofthecompanyshallreceivethepaymentfromthefinaneedepartment.Themanagerofthefina
3、needepartment,limou,saidthattheexpendituredidnotmeettherelevantregulations,butgiventhatthemainleaderofthecompanyhadmadetheapproval,heagreedtopaythemoncy.Thefollowingrccognitionofli'spracticeiscorrect・).A.liwasinviolationoftheprofessionalethicsrequirementforprofessio
4、nalworkB.liwasinviolationoftheaccountingprofessionalethicsrequirementofparticipatinginmanagementC.liviolatedobjectiveandfairaccountingethicsrequirementsA.liviolatedtheaccountingprofessionalethicsrequirementofadheringtotheprincipleA,B,C,D[thecorrectanswer]:DTheaccoun
5、tingprofessionalethicsrequirementofadheringtotheguidelineshouldbedoneinaccordancewiththelaw・Iftheheadoftheunitisresponsiblefortheinterestsoftheunit,andtheaccountingpersonnelareinstructedtoactinviolationofthelaw,theaccountantshalladheretotheprincipleandresist・Intheca
6、se,li,facingtheillegalapprovaloftheunit'shead,gaveuptheprinciple,didn，twarnorresisttheillegalbehavior,andviolatedtherequirementofadheringtotheprinciple・Inthefollowingitems,thelongestperiodforwhichtheaccountingrecordsareregularlyheldis()・A.fiveyearsB25yearsC.35yearsD
7、.thepermanentA,B,C,D【correctanswer】：BTherulesforthemanagementofaccountingrecords,implementedin1999,aredividedintothreeyears,fiveyears,10years,15yearsand25years・Theaccountantshouldknowoneselfcorrectly,canusereflection,contrastand()method・A.andlistentoBself-discipline
8、C.self-supervisionD.disciplineA,B,C,DTheansweris:ATheaccountantshouldknowhimselfcorrectly,buthecanusereflection,contrastandlistening・Thela
