问题 多项选择题

2009年某国有低压电器厂的财会机构负责人于某由于工作调动,该厂厂长刘某任命他的好友,刚取得会计从业资格证书的行政科李某为新的财会机构负责人,按照规定办理交接后于某调离该厂。李某为报答厂长刘某的知遇之恩,将刘某中专财会毕业没有会计从业资格证书的女儿招聘到厂里担任出纳工作,并负责往来款项账簿的登记工作。同年,该厂出租闲置厂房一处,取得租赁收入150万元,厂长刘某暗示李某,此笔收入可以不入账,留作厂领导交际应酬和年终发放奖金。随即,李某指派会计人员张某办理此事,张某提出反对意见,坚持将此笔收入入账,并按规定缴纳各项税金。厂长刘某为了达到目的,坚持将会计人员张某调离财会机构。

2010年末,该厂年终预计亏损80万元。为了完成上级主管部门下达的利润指标,厂长刘某授意李某将应计入2010年度的部分费用挂在长期待摊费用科目,待以后企业经营形势好转再计入成本费用。经过调整,该厂对外报出的2010年度会计报告反映的利润额为180万元,超额完成利润指标。

2011年年初,审计部门接到举报信后对该厂进行审计。厂长刘某为了防止小金库等问题的败露,指使李某销毁有关小金库的会计资料。经过审计部门的严格审计,发现了该厂的上述问题且加以证实,并给予相关人员处分。

要求:根据上述资料,回答下列问题。

聘用该厂厂长刘某的女儿作为出纳人员,这种行为违反了()。

A.《会计法》关于从事会计工作的人员,必须取得会计从业资格证书的规定

B.《会计法》关于出纳人员不得兼任债权、债务账目登记工作的规定

C.《会计专业职务试行条例》关于会计专业职务基本条件的规定

D.《会计基础工作规范》关于会计人员回避制度的规定

答案

参考答案:A, B

单项选择题

When Liam McGee departed as president of Bank of America in August, his explanation was surprisingly straight up. Rather than cloaking his exit in the usual vague excuses, he came right out and said he was leaving “to pursue my goal of running a company.” Broadcasting his ambition was “very much my decision,” McGee says. Within two weeks, he was talking for the first time with the board of Hartford Financial Services Group, which named him CEO and chairman on September 29.
McGee says leaving without a position lined up gave him time to reflect on what kind of company he wanted to run. It also sent a clear message to the outside world about his aspirations. And McGee isn’t alone. In recent weeks the No.2 executives at Avon and American Express quit with the explanation that they were looking for a CEO post. As boards scrutinize succession plans in response to shareholder pressure, executives who don’t get the nod also may wish to move on. A turbulent business environment also has senior managers cautious of letting vague pronouncements cloud their reputations.
As the first signs of recovery begin to take hold, deputy chiefs may be more willing to make the jump without a net. In the third quarter, CEO turnover was down 23% from a year ago as nervous boards stuck with the leaders they had, according to Liberum Research. As the economy picks up, opportunities will abound for aspiring leaders.
The decision to quit a senior position to look for a better one is unconventional. For years executives and headhunters have adhered to the rule that the most attractive CEO candidates are the ones who must be poached. Says Korn/Ferry senior partner Dennis Carey:” I can’t think of a single search I’ve done where a board has not instructed me to look at sitting CEOs first.”
Those who jumped without a job haven’t always landed in top positions quickly. Ellen Marram quit as chief of Tropicana a decade age, saying she wanted to be a CEO. It was a year before she became head of a tiny Internet-based commodities exchange. Robert Willumstad left Citigroup in 2005 with ambitions to be a CEO. He finally took that post at a major financial institution three years later.
Many recruiters say the old disgrace is fading for top performers. The financial crisis has made it more acceptable to be between jobs or to leave a bad one. “The traditional rule was it’s safer to stay where you are, but that’s been fundamentally inverted,” says one headhunter. “The people who’ve been hurt the worst are those who’ve stayed too long.”

According to Paragraph 2, senior executives’ quitting may be spurred by

A.their expectation of better financial status.
B.their need to reflect on their private life.
C.their strained relations with the boards.
D.their pursuit of new career goals.

单项选择题