问题 单项选择题

以虚假的经济业务或者资金往来为前提,编造虚假的会计凭证的行为,属于______的行为。

A.伪造会计凭证

B.篡改会计凭证

C.捏造会计凭证

D.变造会计凭证

答案

参考答案:A

解析: A选项:伪造会计凭证、会计账簿及其他会计资料是指以虚假的经济业务事项为前提编造不真实的会计凭证、会计账簿和其他会计资料,其特征是“无中生有”。D选项:变造会计凭证、会计账簿及其他会计资料是指用涂改、挖补等手段来改变会计凭证、会计账簿和其他会计资料等真实内容,歪曲事实真相的行为,其特征是“篡改事实”。B选项篡改会计凭证和C选项捏造会计凭证的说法均不准确,因此本题答案选A。

阅读理解

阅读理解。

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