问题 多项选择题

某公司的会计科有3名工作人员:会计主管王晓、会计田丽和出纳秦虹。2012年,该会计科发生了以下事项:
(1)出纳秦虹因哥哥急需资金,趁会计田丽离开办公室时,填写了5万元的现金支票一张,并私自将田丽遗放在办公桌上的印鉴加盖在现金支票上,从银行提取现金。6天后,秦虹哥哥资金周转正常将5万元现金归还秦虹,秦虹又填写了现金缴款单,将资金存入单位银行账户。月末,田丽在对账时发现了此事。由于与秦虹私交甚好,所以田丽隐瞒了此事。
(2)公司规定每周一下午是业务理论学习时间,由于本年公司的业务量增加,账务处理工作增加,会计人员工作繁忙,会计主管王晓便向领导建议,会计部门的全体人员今后不再参加业务理论学习,以节约时间用于账务处理等会计实务工作。

关于出纳秦虹和会计田丽的做法,下列说法正确的是( )。

A.出纳秦虹的行为属于挪用公款,公私不分

B.会计田丽的没有妥善保管由自己负责保管的印鉴

C.会计田丽不应隐瞒出纳秦虹的行为

D.田丽的行为没有不妥之处

答案

参考答案:A,B,C

解析: 廉洁自律、坚持准则的基本要求
出纳秦虹违背了会计人员职业道德规范关于廉洁自律的要求。廉洁自律要求会计人员树立正确的人生观和价值观,公私分明,不贪不占,遵纪守法,清正廉洁。会计田丽行为的不妥之处表现在:①没有妥善保管由自己负责保管的印鉴;②不应隐瞒出纳秦虹挪用公款的事实。

阅读理解

阅读理解。

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