问题 问答题

会计职业道德与会计法律制度的区别主要表现在哪些方面?

答案

参考答案:会计职业道德和会计法律制度的区别主要体现在: (1)性质不同。会计法律制度通过国家机器强制执行,具有很强的他律性;会计职业道德主要依靠会计从业人员的自觉性,具有很强的自律性。(1分) (2)作用范围不同。会计法律制度侧重于调整会计人员的外在行为和结果的合法性;会计职业道德则不仅要求调整会计人员的外在行为,还要调整会计人员内在的精神世界。(1分) (3)实现形式不同。会计法律制度是通过一定的程序由国家立法机关或行政管理机关制定的,(0.5分)表现形式具体、明确,形成正式的文字规定(0.5分);会计职业道德出自于会计人员的职业生活和职业实践,表现形式既有明确的成文规定(0.5分),也有不成文的规范,存在于人们的意识和信念中(0.5分)。 (4)实施保障机制不同。会计法律制度由国家强制力保障实施;会计职业道德既有国家法律的相应要求,又需要会计人员的自觉遵守。

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Bill Gates is a very important person in the computer industry. He has been chief officer of Microsoft Company for several years. He is also the richest person in the United States. How did he do it?
He learned a lot from his parents. While Bill was going to school, his father went to college, got a degree, and became a successful lawyer.    1     . His mother was a very busy teacher, but she also loved going to parties. From this, he learned something else: if you want to work hard and play hard, you have to make a schedule.
     2     . While most of his friends were playing, Bill read all of the World Book Encyclopedia and finished it when he was 8 years old.    3     . He used to play a lot of sports — swimming, water-skiing, tennis. When Bill got older, he spent more and more time working and playing on a computer.
Before he was twenty, Bill developed the world’s first computer language for the personal computer.    4     . He thought that every home was going to have a computer, and every computer would need software — his software. He said, “ I’m going to make my first million dollars on software by the time I’m 25.” And he did! 
A. Bill was very clever and confident
B. However Bill’s childhood was not all work
C. When Bill was young, he spent a lot of time alone
D. From this, Bill learned that you have to work hard if you want something
E. Once when he was thinking about the future, he realized something important
 
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