资料（第6题-12题）：欣欣股份有限公司是国有控股的大型企业。2008年6月，公司所在地财政部门对其进行会计检查时发现以下问题：
2007年底，公司在进行财务清查时，发现如下账实不符的情况。董事长责成会计部门进行处理，但在处理范围和责任上会计部门与其他部门发生分歧。以下不属于会计人员处理范围，应当立即向单位负责人报告，查明原因后处理的是（ ）
A．库存物资发生大量盘盈盘亏
B．库存物资大量被盗
C．因发生未达账项，企业银行存款账户与银行账户不符
D．库存物资霉烂变质
参考答案：A,B,D
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