【文章內(nèi)容簡(jiǎn)介】 。 判斷〕4.?會(huì)計(jì)法?第十九條 提供的擔(dān)保、未決訴訟等或有事項(xiàng)應(yīng)當(dāng)按照統(tǒng)一的會(huì)計(jì)制度的規(guī)定在財(cái)務(wù)會(huì)計(jì)中予以說(shuō)明。三〕財(cái)務(wù)會(huì)計(jì)的注冊(cè)會(huì)計(jì)師審計(jì)但凡法律、行政法規(guī)規(guī)定會(huì)計(jì)報(bào)表、會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說(shuō)明書應(yīng)當(dāng)經(jīng)過(guò)注冊(cè)會(huì)計(jì)師審計(jì)的在提供財(cái)務(wù)會(huì)計(jì)時(shí)需將注冊(cè)會(huì)計(jì)師及其所在的會(huì)計(jì)師事務(wù)所出具的審計(jì)伴隨財(cái)務(wù)會(huì)計(jì)一并提供。四〕財(cái)務(wù)會(huì)計(jì)的簽章程序和財(cái)務(wù)會(huì)計(jì)的責(zé)任主體簡(jiǎn)答〕?會(huì)計(jì)法?規(guī)定財(cái)務(wù)會(huì)計(jì)應(yīng)當(dāng)由負(fù)責(zé)人和主會(huì)計(jì)工作的負(fù)責(zé)人、會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人會(huì)計(jì)主人員〕簽名并蓋章；設(shè)置總會(huì)計(jì)師的還須由總會(huì)計(jì)師簽名并蓋章。多項(xiàng)選擇〕負(fù)責(zé)人是對(duì)外提供的財(cái)務(wù)會(huì)計(jì)的責(zé)任主體。例題判斷題】向不同的會(huì)計(jì)資料使用者提供的財(cái)務(wù)會(huì)計(jì)其編制根據(jù)應(yīng)當(dāng)一致。 〕[答案]√例題單項(xiàng)】根據(jù)?會(huì)計(jì)法?的規(guī)定負(fù)責(zé)人、主會(huì)計(jì)工作的負(fù)責(zé)人、會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人在財(cái)務(wù)會(huì)計(jì)上簽章的以下做法中正確的選項(xiàng)是 〕[答案]D例題多項(xiàng)】根據(jù)統(tǒng)一的會(huì)計(jì)制度的規(guī)定對(duì)外提供 的財(cái)務(wù)會(huì)計(jì)應(yīng)當(dāng)由有關(guān)人員簽字并蓋章。以下各項(xiàng)中應(yīng)當(dāng)在對(duì)外提供的財(cái)務(wù)會(huì)計(jì)上簽字并蓋章的有 〕[答案]ABC例題判斷題】、企業(yè)可以根據(jù)不同報(bào)表使用者的需要采取不同的編制根底、編制根據(jù)、編制原那么和編制分別編制并提供財(cái)務(wù)會(huì)計(jì)。 〕[答案]例題單項(xiàng)】根據(jù)?會(huì)計(jì)法?的規(guī)定以下有關(guān)負(fù)責(zé)人在財(cái)務(wù)會(huì)計(jì)上簽章的做法中正確的選項(xiàng)是 〕。[答案]D例題多項(xiàng)】根據(jù)?會(huì)計(jì)法?的規(guī)定以下人員中應(yīng)當(dāng)在財(cái)務(wù)會(huì)計(jì)上簽名并蓋章的有 〕。[答案]ABC例題簡(jiǎn)答題】?企業(yè)會(huì)計(jì)準(zhǔn)那么第30財(cái)務(wù)報(bào)表列報(bào)?對(duì)財(cái)務(wù)報(bào)表的編制提出哪些要求？[解析]1〕企業(yè)應(yīng)當(dāng)以持續(xù)經(jīng)營(yíng)為根底根據(jù)實(shí)際發(fā)生的交易和事項(xiàng)按照各項(xiàng)會(huì)計(jì)準(zhǔn)那么的規(guī)定進(jìn)展確認(rèn)和計(jì)量在此根底上編制財(cái)務(wù)報(bào)表。2〕財(cái)務(wù)報(bào)表工程的列報(bào)應(yīng)當(dāng)在各個(gè)會(huì)計(jì)間保持一致不得隨意變更。3〕性質(zhì)或功能不同的工程應(yīng)當(dāng)在財(cái)務(wù)報(bào)表中單獨(dú)列報(bào)但不具有重要性的工程除外。性質(zhì)或功能類似的工程其所屬類別具有重要性的應(yīng)當(dāng)按其類別在財(cái)務(wù)報(bào)表中單獨(dú)列報(bào)。4〕財(cái)務(wù)報(bào)表中的資產(chǎn)工程和負(fù)債工程的金額、收入工程和費(fèi)用工程的金額不得互相抵銷但其他會(huì)計(jì)準(zhǔn)那么另有規(guī)定的除外。5〕當(dāng)財(cái)務(wù)報(bào)表的列報(bào)至少應(yīng)當(dāng)提供所有列報(bào)工程上一可比會(huì)計(jì)間的比較數(shù)據(jù)以及與理解當(dāng)財(cái)務(wù)報(bào)表相關(guān)的說(shuō)明但其他會(huì)計(jì)準(zhǔn)那么另有規(guī)定的除外。6〕企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表的顯著位置披露法定信息。7〕企業(yè)至少應(yīng)當(dāng)按年編制財(cái)務(wù)報(bào)表。8〕本準(zhǔn)那么規(guī)定在財(cái)務(wù)報(bào)表中單獨(dú)列報(bào)的工程應(yīng)當(dāng)單獨(dú)列報(bào)。其他會(huì)計(jì)準(zhǔn)那么規(guī)定單獨(dú)列報(bào)的工程應(yīng)當(dāng)增加單獨(dú)列報(bào)工程。考點(diǎn)九　財(cái)產(chǎn)清查的規(guī)定財(cái)產(chǎn)清查制度是通過(guò)定或不定、全面或部地對(duì)各項(xiàng)財(cái)產(chǎn)物資進(jìn)展實(shí)地盤點(diǎn)和對(duì)庫(kù)存現(xiàn)金、銀行存款、債權(quán)債務(wù)進(jìn)展清查核實(shí)的一種制度。年度前必須進(jìn)展財(cái)產(chǎn)清查并對(duì)清查不符等問題根據(jù)統(tǒng)一的會(huì)計(jì)制度的規(guī)定進(jìn)展處理。例題多項(xiàng)】以下各項(xiàng)中屬于財(cái)產(chǎn)清查對(duì)象的有 〕[答案]ABCD例題判斷題】財(cái)產(chǎn)清查制度是通過(guò)定或不定對(duì)各項(xiàng)財(cái)產(chǎn)物資進(jìn)展實(shí)地盤點(diǎn)和對(duì)庫(kù)存現(xiàn)金、銀行存款、債權(quán)債務(wù)進(jìn)展清查核實(shí)的一種制度。 〕[答案]√考點(diǎn)十　會(huì)計(jì)理的規(guī)定、會(huì)計(jì)賬簿、財(cái)務(wù)會(huì)計(jì)以及其他會(huì)計(jì)資料等會(huì)計(jì)核算的專業(yè)材料。1〕會(huì)計(jì)憑證類：原始憑證、記賬憑證、匯總憑證其他會(huì)計(jì)憑證；2〕會(huì)計(jì)賬簿類：總賬、賬、日記賬、固定資產(chǎn)卡片賬、輔助賬簿其他會(huì)計(jì)賬簿；3〕財(cái)務(wù)類：月度、季度、年度財(cái)務(wù)包括會(huì)計(jì)報(bào)表、附表、附注及文字說(shuō)明其他財(cái)務(wù)；4〕其他類：銀行存款余額調(diào)節(jié)表、銀行對(duì)賬單、應(yīng)當(dāng)保存的會(huì)計(jì)核算專業(yè)資料會(huì)計(jì)移交清冊(cè)會(huì)計(jì)保清冊(cè)會(huì)計(jì)銷毀清冊(cè)。注意：財(cái)務(wù)、方案、制度等材料屬文書。會(huì)計(jì)由會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)整理歸檔并保一年滿后移交的會(huì)計(jì)理機(jī)構(gòu)或指定專人繼續(xù)保；會(huì)計(jì)不得借出如有特殊需要經(jīng)本負(fù)責(zé)人批準(zhǔn)后可以提供查閱或者復(fù)制原件。采用電子計(jì)算機(jī)進(jìn)展會(huì)計(jì)核算的應(yīng)當(dāng)保存打印出的紙質(zhì)會(huì)計(jì)。會(huì)計(jì)保限分為永久和定兩類定保限分為3年、5年、10年、15年和25年五類保限從會(huì)計(jì)年度終了后第一天算起。三個(gè)永久：年度財(cái)務(wù)〕、會(huì)計(jì)保清冊(cè)、會(huì)計(jì)銷毀請(qǐng)冊(cè)?，F(xiàn)金日記賬和銀行存款日記賬保25年。其余憑證、賬是15年。銀行存款余額調(diào)節(jié)表、銀行對(duì)賬單5年。月、季報(bào)3年。保滿的會(huì)計(jì)應(yīng)由理機(jī)構(gòu)提出銷毀會(huì)同會(huì)計(jì)機(jī)構(gòu)共同鑒定報(bào)負(fù)責(zé)人批準(zhǔn)后由理機(jī)構(gòu)和會(huì)計(jì)機(jī)構(gòu)共同派員監(jiān)銷；保滿但未結(jié)清的債權(quán)債務(wù)原始憑證及其他未了事項(xiàng)的原始憑證不得銷毀應(yīng)當(dāng)單獨(dú)抽出立卷保到未了事項(xiàng)完畢時(shí)為止；正在工程建立間的建立其保滿的會(huì)計(jì)不得銷毀。例題判斷題】保滿但未結(jié)清的債權(quán)債務(wù)原始憑證經(jīng)負(fù)責(zé)人批準(zhǔn)后可以銷毀。 〕[答案]例題單項(xiàng)】根據(jù)?會(huì)計(jì)理?的規(guī)定會(huì)計(jì)保限分為永久和定兩類。定保的會(huì)計(jì)其最長(zhǎng)限是 〕[答案]D例題單項(xiàng)】以下各項(xiàng)中不屬于會(huì)計(jì)的是 〕[答案]D例題單項(xiàng)】以下各項(xiàng)中不屬于會(huì)計(jì)的是 〕[答案]D例題判斷題】會(huì)計(jì)保限分為永久和定兩類保限從會(huì)計(jì)年度終了后第一天算起。 〕[答案]√例題多項(xiàng)】以下會(huì)計(jì)的表述中符合?會(huì)計(jì)理?規(guī)定的有 〕。[答案]BCD例題多項(xiàng)】以下各項(xiàng)中屬于會(huì)計(jì)的有 〕[答案]ABCD例題單項(xiàng)】根據(jù)?會(huì)計(jì)理?的規(guī)定企業(yè)會(huì)計(jì)銷毀清冊(cè)的保限是 〕。[答案]D第四節(jié)　會(huì)計(jì)監(jiān)視我國(guó)已形成了三位一體的會(huì)計(jì)監(jiān)視體系包括監(jiān)視、以注冊(cè)會(huì)計(jì)師為主體的社會(huì)監(jiān)視和以門為主體的監(jiān)視?？键c(diǎn)一　會(huì)計(jì)監(jiān)視一〕會(huì)計(jì)監(jiān)視的概念會(huì)計(jì)監(jiān)視是指為了保護(hù)資產(chǎn)的平安、完好保證其經(jīng)營(yíng)活動(dòng)符合法律、法規(guī)和有關(guān)理制度進(jìn)步經(jīng)營(yíng)理程度和效率而在采取的一系列互相制約、互相監(jiān)視的制度和。其本質(zhì)是一種控制制度。 單項(xiàng)選擇〕二〕會(huì)計(jì)監(jiān)視的主體和對(duì)象會(huì)計(jì)監(jiān)視的主體是各的會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員；單項(xiàng)選擇〕并非審計(jì)人員。會(huì)計(jì)監(jiān)視的對(duì)象是的經(jīng)濟(jì)活動(dòng)。 單項(xiàng)選擇〕雖然會(huì)計(jì)監(jiān)視的主體是會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員但會(huì)計(jì)監(jiān)視不僅僅是會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員的事負(fù)責(zé)人應(yīng)當(dāng)支持和保障會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員行使好會(huì)計(jì)監(jiān)視職權(quán)。負(fù)責(zé)人應(yīng)當(dāng)保證會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員依法履行職責(zé)不得授意、指使、強(qiáng)會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員睬計(jì)事項(xiàng)。根據(jù)?會(huì)計(jì)法?的規(guī)定負(fù)責(zé)人負(fù)責(zé)會(huì)計(jì)監(jiān)視制度的組織施行對(duì)本會(huì)計(jì)監(jiān)視制度的建立及有效施行承擔(dān)最終責(zé)任。單項(xiàng)選擇〕三〕會(huì)計(jì)監(jiān)視制度的根本要求 簡(jiǎn)答〕、經(jīng)辦人員、財(cái)物保人員的職責(zé)權(quán)限應(yīng)當(dāng)明確并互相別離、互相制約。、資產(chǎn)處置、資金調(diào)度和其他重要經(jīng)濟(jì)業(yè)務(wù)應(yīng)當(dāng)明確其決策和執(zhí)序并表達(dá)互相監(jiān)視、互相制約的要求。、限和組織程序應(yīng)當(dāng)明確。四〕會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員在會(huì)計(jì)監(jiān)視中職權(quán) 簡(jiǎn)答〕?會(huì)計(jì)法?和統(tǒng)一的會(huì)計(jì)制度規(guī)定的會(huì)計(jì)事項(xiàng)有權(quán)回絕或者按照職權(quán)予以糾正。、款項(xiàng)及有關(guān)資料不相符的按照統(tǒng)一的會(huì)計(jì)制度規(guī)定有權(quán)自行處理的應(yīng)當(dāng)及時(shí)處理；無(wú)權(quán)處理的應(yīng)當(dāng)立即向負(fù)責(zé)人懇求查明原因做出處理。五〕檢舉?會(huì)計(jì)法?第三十條 任何和個(gè)人對(duì)違犯本法和統(tǒng)一的會(huì)計(jì)制度規(guī)定的行為有權(quán)檢舉。收到檢舉的部門有權(quán)處理的應(yīng)當(dāng)依法按照職責(zé)分工及時(shí)處理；無(wú)權(quán)處理的應(yīng)當(dāng)及時(shí)移送有權(quán)處理的部門處理。收到檢舉的部門、負(fù)責(zé)處理的部門應(yīng)當(dāng)為檢舉人不得將檢舉人和檢舉材料轉(zhuǎn)給被檢舉和被檢舉人個(gè)人。例題單項(xiàng)】會(huì)計(jì)監(jiān)視可通過(guò) 〕在處理會(huì)計(jì)業(yè)務(wù)過(guò)程中進(jìn)展、會(huì)計(jì)人員[答案]A例題單項(xiàng)】?會(huì)計(jì)法?所稱的會(huì)計(jì)監(jiān)視的對(duì)象是指 〕。[答案]A例題判斷題】會(huì)計(jì)人員對(duì)違犯統(tǒng)一會(huì)計(jì)制度的會(huì)計(jì)事項(xiàng)有權(quán)回絕或按照職權(quán)予以糾正。 〕[答案]√例題判斷題】各制定的會(huì)計(jì)監(jiān)視制度是統(tǒng)一會(huì)計(jì)制度的組成部。 〕[答案]例題判斷題】記賬人員與經(jīng)濟(jì)業(yè)務(wù)或會(huì)計(jì)事項(xiàng)的審批人員、經(jīng)辦人員、財(cái)物保人員的職權(quán)限應(yīng)當(dāng)明確并互相別離、互相制約。 〕[答案]√例題多項(xiàng)】以下各項(xiàng)中屬于?會(huì)計(jì)法?規(guī)定的會(huì)計(jì)監(jiān)視制度要求的有 〕、互相制約、互相制約、限和組織程序應(yīng)當(dāng)明確[答案]ABC例題多項(xiàng)】以下有關(guān)會(huì)計(jì)監(jiān)視制度根本要求的表述中符合規(guī)定的有 〕。、經(jīng)辦人員、財(cái)物保人員的職責(zé)權(quán)限應(yīng)當(dāng)明確并互相別離、互相制約、資產(chǎn)處置、資金調(diào)度和其他重要經(jīng)濟(jì)業(yè)務(wù)應(yīng)當(dāng)明確其決策和執(zhí)序并表達(dá)互相監(jiān)視、互相制約的要求、限和組織程序應(yīng)當(dāng)明確[答案]ABCD例題判斷題】會(huì)計(jì)監(jiān)視的主體是的會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員但負(fù)責(zé)人對(duì)本會(huì)計(jì)監(jiān)視制度的建立及有效施行承擔(dān)最終責(zé)任。 〕[答案]√例題單項(xiàng)】以下會(huì)計(jì)監(jiān)視根本要求的表述錯(cuò)誤的選項(xiàng)是 〕。、會(huì)計(jì)人員對(duì)違犯本法和統(tǒng)一的會(huì)計(jì)制度規(guī)定的會(huì)計(jì)事項(xiàng)有權(quán)回絕或者按照職權(quán)予以糾正、會(huì)計(jì)人員發(fā)現(xiàn)會(huì)計(jì)賬簿與實(shí)物、款項(xiàng)及有關(guān)資料不相符的應(yīng)當(dāng)立即向負(fù)責(zé)人查明原因作出處理?會(huì)計(jì)法?和統(tǒng)一的會(huì)計(jì)制度規(guī)定的行為有權(quán)檢舉、建計(jì)監(jiān)視制度[答案]B考點(diǎn)二　會(huì)計(jì)工作的監(jiān)視一〕會(huì)計(jì)工作的監(jiān)視的概念會(huì)計(jì)工作的監(jiān)視主要是指門代表對(duì)和中相關(guān)人員的會(huì)計(jì)行為施行的監(jiān)視檢查以及對(duì)發(fā)現(xiàn)的會(huì)計(jì)行為施行的行政處分是一種外部監(jiān)視。二〕會(huì)計(jì)工作的監(jiān)視的主體門主全國(guó)的會(huì)計(jì)工作。級(jí)以上地方各級(jí)人民門理本行政區(qū)域內(nèi)的會(huì)計(jì)工作。門是?會(huì)計(jì)法?的執(zhí)法主體是會(huì)計(jì)工作的監(jiān)視施行主體。此外?會(huì)計(jì)法?規(guī)定除門外審計(jì)、稅務(wù)、人民銀行、監(jiān)、監(jiān)等部門按照有關(guān)法律、行政法規(guī)規(guī)定的職責(zé)和權(quán)限可以對(duì)有關(guān)的會(huì)計(jì)資料施行監(jiān)視檢查。上列監(jiān)視門對(duì)有關(guān)的會(huì)計(jì)資料依法施行監(jiān)視檢查后應(yīng)當(dāng)出具檢查結(jié)。有關(guān)監(jiān)視門已經(jīng)作出的檢查結(jié)可以滿足其他監(jiān)視門履行本部門職責(zé)需要的其他監(jiān)視門應(yīng)當(dāng)加以利用防止重復(fù)查賬。三〕門施行會(huì)計(jì)監(jiān)視的對(duì)象和范圍。根據(jù)會(huì)計(jì)法的規(guī)定各必須依法承受有關(guān)監(jiān)視門依法施行的監(jiān)視檢查如實(shí)提供會(huì)計(jì)資料及有關(guān)情況不得回絕、隱匿、謊報(bào)。：簡(jiǎn)答〕會(huì)計(jì)行為：會(huì)計(jì)行為是指公民、法人和其他組織違犯?會(huì)計(jì)法?和其他有關(guān)法律、行政法規(guī)、統(tǒng)一的會(huì)計(jì)制度的行為。1〕各是否依法設(shè)置會(huì)計(jì)賬簿。依法設(shè)置、依法使用、賬外賬的行為?！掣髟O(shè)置會(huì)計(jì)賬簿是否是否符合法律、法規(guī)和統(tǒng)一的會(huì)計(jì)制度的要求；各會(huì)計(jì)賬簿的設(shè)置是否符合唯一的原那么是否存在賬外設(shè)賬行為；各是否存在設(shè)置虛假會(huì)計(jì)賬簿的行為等。2〕各的會(huì)計(jì)憑證、會(huì)計(jì)賬簿、財(cái)務(wù)會(huì)計(jì)和其他會(huì)計(jì)資料是否、完好。各對(duì)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)是否及時(shí)睬計(jì)手續(xù)進(jìn)展會(huì)計(jì)核算；各填制的會(huì)計(jì)憑證、登記的會(huì)計(jì)賬簿、編制的財(cái)務(wù)會(huì)計(jì)是否與實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)相符是否做到賬實(shí)相符、賬證相符、賬賬相符、賬表相符；各提供的財(cái)務(wù)會(huì)計(jì)是否符合法律、行政法規(guī)和統(tǒng)一的會(huì)計(jì)制度的規(guī)定等。?會(huì)計(jì)法?規(guī)定：對(duì)以上所列事項(xiàng)施行監(jiān)視發(fā)現(xiàn)重大嫌疑時(shí)門及其派出機(jī)構(gòu)可以向與被監(jiān)視有經(jīng)濟(jì)業(yè)務(wù)往來(lái)的和被監(jiān)視開立賬戶的金融機(jī)構(gòu)查詢有關(guān)情況有關(guān)和金融機(jī)構(gòu)應(yīng)當(dāng)給予支持。3〕各的會(huì)計(jì)核算是否符合?會(huì)計(jì)法?和統(tǒng)一的會(huì)計(jì)制度的規(guī)定。會(huì)計(jì)核算的內(nèi)容是否、完好；采用的會(huì)計(jì)年度、記賬本位幣、會(huì)計(jì)處理、會(huì)計(jì)記錄文字等是否符合法律、行政法規(guī)和統(tǒng)一的會(huì)計(jì)制度的規(guī)定；對(duì)資產(chǎn)、負(fù)債、所有者權(quán)益、收入、支出、費(fèi)用、本錢、利潤(rùn)確實(shí)認(rèn)、計(jì)量、記錄和是否符合統(tǒng)一的會(huì)計(jì)制度的規(guī)定；會(huì)計(jì)保是否符合法定要求等。4〕各從事會(huì)計(jì)工作的人員是否具備從業(yè)資格。會(huì)計(jì)工作人員與會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人〕例題單項(xiàng)】以下各項(xiàng)中不屬于門施行會(huì)計(jì)監(jiān)視檢查的內(nèi)容是 〕[答案]B例題多項(xiàng)】根據(jù)?會(huì)計(jì)法?的規(guī)定以下各項(xiàng)中屬于門施行會(huì)計(jì)監(jiān)視檢查的內(nèi)容有 〕[答案]AD例題判斷題】門和、自治區(qū)、直轄人民門有權(quán)對(duì)注冊(cè)會(huì)計(jì)師、會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師協(xié)會(huì)進(jìn)展監(jiān)視、指導(dǎo)。 〕[答案]√例題多項(xiàng)】以下各項(xiàng)中屬于門施行會(huì)計(jì)監(jiān)視檢查的內(nèi)容有 〕。、會(huì)計(jì)賬簿、財(cái)務(wù)會(huì)計(jì)和其他會(huì)計(jì)資料是否、完好[答案]ABC例題多項(xiàng)】以下各項(xiàng)中屬于會(huì)計(jì)工作的監(jiān)視范疇有 〕[答案]ABCD例題判斷題】門在施行會(huì)計(jì)監(jiān)視現(xiàn)重大嫌疑時(shí)可以向被監(jiān)視有經(jīng)濟(jì)業(yè)務(wù)往來(lái)的和被監(jiān)視開立賬戶的金融機(jī)構(gòu)查詢有關(guān)情況。 〕[答案]√例題簡(jiǎn)答題】是會(huì)計(jì)行為？門對(duì)施行會(huì)計(jì)監(jiān)視的內(nèi)容主要有哪些？[解析]會(huì)計(jì)行為是指公民、法人和其他組織違犯?會(huì)計(jì)法?和其他有關(guān)法律、行政法規(guī)、統(tǒng)一的會(huì)計(jì)制度的行為。門對(duì)各施行會(huì)計(jì)監(jiān)視的內(nèi)容有：1〕各是否依法設(shè)置會(huì)計(jì)賬簿。2〕各的會(huì)計(jì)憑證、會(huì)計(jì)賬簿、財(cái)務(wù)會(huì)計(jì)和其他會(huì)計(jì)資料是否、完好。3〕各的會(huì)計(jì)核算是否符合?會(huì)計(jì)法?和統(tǒng)一的會(huì)計(jì)制度的規(guī)定。4〕各從事會(huì)計(jì)工作的人員是否具備從業(yè)資格。例題單項(xiàng)】在以下事項(xiàng)中不屬于會(huì)計(jì)監(jiān)視范圍的是 〕。[答案]C考點(diǎn)三　會(huì)計(jì)工作的社會(huì)監(jiān)視一〕會(huì)計(jì)工作的社會(huì)監(jiān)視的概念會(huì)計(jì)工作的社會(huì)監(jiān)視主要是指由注冊(cè)會(huì)計(jì)師及其所在的會(huì)計(jì)師事務(wù)所依法對(duì)委托的經(jīng)濟(jì)活動(dòng)進(jìn)展的審計(jì)、鑒證的一種監(jiān)視制度。二〕注冊(cè)會(huì)計(jì)師及其所在的會(huì)計(jì)師事務(wù)所業(yè)務(wù)范圍、效勞業(yè)務(wù)的執(zhí)業(yè)人員。2. 注冊(cè)會(huì)計(jì)師及其所在的會(huì)計(jì)師事務(wù)所依法承辦以下審計(jì)業(yè)務(wù):：1〕審查企業(yè)財(cái)務(wù)會(huì)計(jì)出具審計(jì)；2〕驗(yàn)證企業(yè)資本出具驗(yàn)資；3〕企業(yè)合并、分立、清算事宜中的審計(jì)業(yè)務(wù)出具有關(guān)；4〕法律、行政法規(guī)規(guī)定的其他審計(jì)業(yè)務(wù)。、注冊(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所的行為進(jìn)展的：1〕委托應(yīng)當(dāng)如實(shí)地向注冊(cè)會(huì)計(jì)師提供相關(guān)的會(huì)計(jì)資料。2〕任何人不得干擾注冊(cè)會(huì)計(jì)師開展審計(jì)業(yè)務(wù)。3〕門對(duì)會(huì)計(jì)師事務(wù)所出具的審計(jì)有監(jiān)視的責(zé)任。?注冊(cè)會(huì)計(jì)師法?規(guī)定：“門和、自治區(qū)、直轄人民門依法對(duì)注冊(cè)會(huì)計(jì)師、會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師協(xié)會(huì)進(jìn)展監(jiān)視、指導(dǎo)。〞例題多項(xiàng)】以下表述中符合?注冊(cè)會(huì)計(jì)師法?規(guī)定的有 〕。、效勞業(yè)務(wù)的執(zhí)業(yè)人員、會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師協(xié)會(huì)進(jìn)展監(jiān)視指導(dǎo)[答案]ABC例題判斷題】目前我國(guó)實(shí)行的三位一體的會(huì)計(jì)監(jiān)視體系中以注冊(cè)會(huì)計(jì)師為主體的監(jiān)視屬于監(jiān)視。 〕[答案]例題多項(xiàng)】會(huì)計(jì)監(jiān)視體系包括 〕[答案]ABC例題多項(xiàng)】以下各項(xiàng)