问题 问答题

财政部门对某股份有限公司进行检查时,发现以下情况:
(1) 由监事会决定公司财务负责人的聘任或解聘事宜。
(2) 公司对外报送的年度会计报表只由总经理签名并盖章。
(3) 由于档案部门档案柜有限,公司销毁了一些会计档案,其中包括保管期未满的会计凭证和账簿。
(4) 该企业会计主管人员张某提出辞职,据查,当时交接时由内部审计人员李某负责监交,李某和总经理两人在移交清册上签名。
(5) 公司对外单位开来的金额记载错误的发票;要求对方在金额处更正,并加盖对方单位的公章后作为人账依据。
要求:根据《会计法》和《公司法》的规定,分析上述情况是否符合法律规定,并说明理由。

答案

参考答案:(1) 对公司财务负责人的聘任或解聘错误。根据《公司法》规定,公司财务负责人应由总经理提名,公司董事会聘任或解聘并决定其报酬事项。
(2) 公司财务会计报告的签章人错误。根据《会计法》规定,公司对外报送的财务会计报告应由公司负责人(法定代表人)、主管会计工作负责人、会计机构负责人签名并盖章,设置总会计师的还应由总会计师签名并盖章。
(3) 公司擅自销毁保管期未满的会计凭证的做法不符合规定。根据规定,公司故意销毁应依法保管的会计档案,尚未构成犯罪的,由县级以上政府财政部门予以通报,可以对单位处以5000元以上10万元以下罚款;对其直接负责的主管人员和其他直接责任人处以 3000元以上5万元以下罚款;对其中的会计人员,并由县级以上政府财政部门吊销其会计从业资格证书。
(4) 会计主管人员张某交接手续的程序不符合法律规定。根据规定,会计机构负责人、会计主管人员办理交接手续时,由单位负责人负责监交,必要时,主管单位可以派人会同监交。因此,这里只有内审人员李某负责监交是不符合规定的。
另外,在移交清册上的签名不符合规定。根据规定,会计工作交接完毕后,交接双方和监交人要在移交清册上签名盖章。因此,张某和其接任人没有在移交清册上签名的做法是不符合法律规定的。
(5) 公司财务部门对原始凭证处理错误。根据规定,原始凭证金额有错误的,应当由出具单位重开,不得在原始凭证上更正。因此公司对外单位开来的金额记载错误的发票直接在上面更正并盖章的做法是错误的。

解析:

完形填空

Years ago in Scotland, the Clark family had a dream. Clark and his wife worked and 36  , making plans for their nine children and themselves to travel to 37  . It had taken years, and they had 38  saved enough money and had got passports (护照) and 39 for the whole family to the United States.

The entire family was filled with 40  about their new life.  41  , seven days before their departure, the youngest son was bitten by a dog. The doctor sewed up the boy but he42     a yellow sheet on the Clarks’ front door. 43   the possibility of rabies (狂犬病), they should be quarantined (隔离) for fourteen days.

The family’s 44    was destroyed. They would not be able to make the trip to America as they had 45  . The father, filled with disappointment and 46     , hurried to the dock to watch the ship leave — without the Clark family. 47    of disappointment came to the father. Five days 48     , the tragic news spread throughout Scotland — the mighty Titanic had sunk. The unsinkable ship had sunk, 49   many lives with it. The Clark family should have been on that ship, 50   because the son had been bitten by the dog, they were51   in Scotland. When Mr. Clark heard the news, he 52    his son and thanked him for saving the family. He thanked God for saving their lives and turning 53  he had felt was a(n) 54  into a blessing.

Although we may not always understand, all things 55   for a reason.

小题1:

A.spent

B.counted

C.saved

D.played小题2:

A.America

B.Europe

C.Japan

D.Africa小题3:

A.instantly

B.obviously

C.originally

D.finally小题4:

A.cars

B.ships

C.tickets

D.rooms小题5:

A.creativity

B.excitement

C.surprise

D.imagination小题6:

A.However

B.Besides

C.Instead

D.Otherwise小题7:

A.signed

B.brought

C.hung

D.raised小题8:

A.Apart from

B.In spite of

C.As for

D.Because of小题9:

A.passport

B.ship

C.house

D.dream小题10:

A.imagined

B.planned

C.admitted

D.claimed小题11:

A.tension

B.courage

C.anger

D.doubt小题12:

A.Information

B.Tears

C.Letters

D.News小题13:

A.later

B.after

C.late

D.over小题14:

A.saving

B.leaving

C.taking

D.killing小题15:

A.so

B.or

C.and

D.but小题16:

A.left behind

B.given out

C.turned away

D.taken over小题17:

A.envied

B.called

C.blamed

D.hugged小题18:

A.when

B.what

C.that

D.why小题19:

A.sacrifice (牺牲)

B.experience

C.comedy

D.misery (痛苦)小题20:

A.remain

B.disappear

C.happen

D.exist

单项选择题