(一) 甲企业是国有独资有限责任公司，2010年初单位发生如下经_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题多项选择题

(一)

甲企业是国有独资有限责任公司，2010年初单位发生如下经济事项：为掩盖2009年经营业绩大滑坡的事实，厂长要求会计机构调整报表，遭到会计负责人王某的拒绝。厂长遂将王某革职，并调离会计机构，同时任命自己的爱人刘某担任会计机构负责人，专门负责调账事项。刘某原是办公室主任，没有做过会计工作，也没有会计从业资格证书，因此，当王某和刘某自行交接工作时，刘某要求王某写保证书，要王某承诺对以前的会计资料的真实性、完整性负责，被王某拒绝。王某认为工作交接后，会计资料上的任何问题均与她无关。

关于刘某担任会计机构负责人，下列说法正确的是( )。

A．刘某不可以担任会计机构负责人，因为刘某没有会计从业资格证书

B．刘某不可以担任会计机构负责人，因为刘某没有从事会计工作3年以上的经历

C．根据会计岗位定期轮岗的要求，刘某可以担任会计机构负责人

D．根据会计人员回避制度的规定，刘某不可以担任会计机构负责人

答案

参考答案：A,B,D

解析：[考点] 会计机构负责人的任职资格及会计人员回避制度
根据《会计法》第38条第2款的规定，担任单位会计机构负责人的，除取得会计从业资格证书外，还应当具备会计师以上专业技术职务资格或者从事会计工作3年以上经历。故AB选项说法正确。根据《会计基础工作规范》第16条的规定，国家机关、国有企业、事业单位任用会计人员应当实行回避制度。单位领导人的直系亲属不得担任本单位的会计机构负责人。故D选项说法正确。本题正确答案为ABD选项。

完形填空

Rachel lived in a small town in America. She always wanted to help others when she was young. At the age of 5, she learned about an organization named Locks of Love. It uses hair donations to make wigs (假发) for children who have    1   their hair because of cancer or other illnesses. Rachel then asked her mother to cut her long hair and send    2   to the organization.
At 8, she learned that other children had no clean    3   in Africa, and she was shocked. When her school began    4   money to build wells (井) there, she asked her parents to    5  holding her birthday party. Also, she asked her friends each to donate $9 to the project in Africa    6   giving her birthday presents.
One year later, it was her    7   birthday on June 12. She made a    8   page on the Internet with a goal of $300. However, Rachel was able to raise only $200. This made her a little    9  .
Unluckily, Rachel was badly hurt in an accident    10   eight days. That was a terrible shock to her friends. They wanted to find some ways of showing    11   to her. They began donating on Rachel’s birthday page. Donations    12   her $300 goal quickly and kept rising.
When it was clear that she would    13   come back to herself（苏醒）, her parents donated her organs (器官) to other children. They also donated her hair a    29   time to Locks of Love.
More    14   was being raised. The total donations soon reached $100,000, then $300,000. So far more than $850,000 has been raised from all over the world, including donations from the Africans who are moved (感动) by the little American girl.

多项选择题

以下哪些属于广东农信社对个人客户信息维护的风险点控制（）

A.认真审核客户提交的身份证件的真实性、有效性、合规性

B.个人客户需要变更姓名的，除了出示身份证件外，还需要提交更名证明资料（有曾用名登记的户口簿、户籍所在地公安部门证明）；个人支票客户办理户名变更时，除提交所需资料外，还需提交有权人审批后才能办理

C.审核《特殊业务申请书》填写的内容与证明文件是否一致；柜员修改的内容是否与客户提交的内容一致

D.涉及个人客户户名或身份证号码修改的，应建议客户回客户号所属网点进行修改

E.批量维护个人客户信息，所搜集到的信息可能不是最新的客户信息