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问题 单项选择题

会计人员伪造、变造会计凭证、会计账簿尚不构成犯罪的。由( )吊销其会计从业资格证书。

A．县级以上审计部门

B．县级以上纪检监察部门

C．县级以上财政部门

D．上级主管部门

答案

参考答案：C

解析：会计人员伪造、变造会计凭证、会计账簿尚不构成犯罪的，由县级以上人民政府财政部门吊销其会计从业资格证书。

补全对话，情景问答
补全对话。

Ann: Uncle Li, is the work in your factory very hard?
Li:    1    
Ann: So you get up early on weekdays.
Li:    2    So I get up at about 6:30.
Ann:   3   
Li: Yes, I have some bread and a glass of milk. Sometimes I have an egg.
Ann:    4   
Li: Work begins at 7:30 and I have lunch at about 11:30.
Ann: What time do you go home?
Li:    5    

A. And what time do you get to work?
B. Oh, yes. We work very hard in our factory.
C. I leave work at 5:30 and get home at 5:50.
D. Do you have breakfast?
E. Well, my home is near the factory.
F. Do you have lunch?
G. How do you go to work?
1._____ 2._____ 3._____ 4._____ 5._____
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单项选择题

以下不属于小企业会计科目分类的是（）。

A、资产类

B、负债类

C、所有者权益类

D、共同类
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