Allan, Beauty and Collins were partners of a partnership before they incorporated ABC Ltd to replace the business of the partnership. They are the directors and the shareholders of the company, and each of them holds one third of the company’s shares. The company adopts Table A of the Companies Ordinance (Cap 32) as its articles of association.About one month ago, by a properly convened shareholders’ meeting, it was resolved that Beauty and Collins were to take full responsibility for the management of the company. The resolution was objected to by Allan when it was passed.Required:Advise Allan as to whether any unfairly prejudicial conduct has been committed by Beauty and Collins. (10 marks)

下列关于对账的意义，说法不正确的是（）。

A.能够保证账簿记录的准确无误和编制会计报表数字的真实可靠

B.能够发现会计工作中的薄弱环节，有利于会计核算质量的不断提高

C.能够加强单位内部控制，建立健全经济责任制

D.能够提高会计人员的工作效率