问题 问答题

2007年4月某市财政局对甲国有企业进行会计检查时,发现以下情况:
(1) 2006年4月,甲企业收到一张应由甲企业与乙企业共同负担费用支出的原始凭证,甲企业会计人员张某以该原始凭证及应承担的费用进行账务处理,并保存该原始凭证;同时应乙企业的要求将该原始凭证复制件提供给乙企业用于账务处理。
(2) 2006年5月,甲企业召开职工代表大会,职工代表王某主张应当向职工代表大会公布财务会计报告,并说明管理费用的构成情况等职工利益密切相关的信息,遭到甲企业负责人的拒绝。
(3) 2006年6月,甲企业档案科会同会计科销毁了一批保管期限已满的会计档案,未报经甲企业负责人批准,也未编制会计档案销毁清册,销毁后未履行任何手续。
(4) 2006年7月,甲企业制定了内部控制制度,其中包括:为方便与供货商的合作,甲企业划拨给采购部门专项资金,由采购部门自行与供货商结算货款。
2006年度,甲企业实际亏损1000万元,但甲企业负责人王某授意会计人员张某、赵某对财务会计报告进行了“技术处理”。乙会计师事务所的审计人员未严格履行审计准则的规定,出具了无保留意见的审计报告。市财政局发现甲企业的违法行为后,依法对甲企业进行了行政处罚。甲企业负责人王某认为,既然甲企业的财务会计报告经过了乙会计师事务所的审计,并出具了无保留意见的审计报告,理应对财务会计报告的真实性、完整性负责。
要求:根据上述情况和会计法律制度的有关规定,回答下列问题:
(1) 根据本题要点(1)所提示的内容,会计人员张某将原始凭证复制件提供给乙企业用于账务处理的做法是否符合法律规定并说明理由。
(2) 根据本题要点(2)所提示的内容,甲企业负责人的做法是否符合法律规定并说明理由。
(3) 根据本题要点(3)所提示的内容,甲企业在会计档案程序上是否符合法律规定并说明理由。
(4) 根据本题要点(4)所提示的内容,甲企业制定的内部控制制度存在什么问题并说明理由。
(5) 对于甲企业编制虚假财务会计报告的行为,相关当事人应承担何种法律责任
(6) 甲企业负责人王某认为由乙会计师事务所对财务会计报告的真实性、完整性负责的观点是否正确并说明理由。

答案

参考答案:(1) 张某的做法不正确。根据规定,一张原始凭证所列的支出需要由两个以上的单位共同负担时,应当由保存该原始凭证的单位开具“原始凭证分割单”给其他应负担的单位,而不是给复制件。(P55)
(2) 不符合规定。根据规定,国有企业应当至少每年一次向职工代表大会公布财务会计报告,并重点说明管理费用的构成情况等职工利益密切相关的信息等事项。(P59)
(3) 不符合规定。首先,应编制会计档案销毁清册,由单位负责人在会计档案销毁清册签署意见,销毁会计档案时,应由档案部门和会计部门共同派人临销。其次,销毁后,监销人应当在会计档案销毁清册上签章,并将监销情况报告本单位负责人。(P63)
(4) 采购部门直接支付货款违背了不相容职务相互分离控制的要求。根据规定,批准进行采购与直接办理采购属于不相容职务,应相互分离控制。(P64)
(5) ①甲企业负责人王某的行为属于授意、指使他人编制虚假财务会计报告。根据规定,授意、指使、强令会计机构、会计人员编制虚假财务会计报告,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,可以处以5000元以上5万元以下的罚款。②甲企业、张某、赵某的行为属于编制虚假财务会计报告。根据规定,编制虚假财务会计报告,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,由县级以上人民政府财政部门予以通报;可以对单位(甲企业)处以5000元以上10万元以下的罚款,对其直接负责的主管人员 (张某、赵某)处以3000元以上5万元以下的罚款;对其中的会计人员(张某、赵某),应由县级以上人民政府财政部门吊销会计从业资格证书。(P89)
(6) 王某的观点不正确。根据规定,单位负责人对本单位的会计工作和会计资料的真实性、完整性负责,应当承担相应的会计责任。乙会计帅事务所未未严格履行审计准则的规定,出具了无保留意见的审计报告,应当承担相应的审计责任。但会计责任与审计责任不能相互替代、减轻或者免除。(P73)

阅读理解

If we were asked exactly what we were doing a year ago,we should probably have to say that we could not remember. But if we had kept a book and had written in it an account of what we did each day,we should be able to give an answer to the question.

It is the same in history .Many things have been forgotten because we do not have any written account of them .Sometimes men did keep a record of the most important happenings in their country,but often it was destroyed by fire or in a war.Sometimes there was never any written record at all because the people of that time and place did not know how to write.For example,we know a good deal about the people who lived in China 4,000 years ago, because they could write and leave written records for those who lived after them.But we know almost nothing about the people who lived even 200 years ago in central Africa, because they had not learned to write.

Sometimes, of course,even if the people cannot write,they may know something of the past.They have heard about it from older people,and often songs and dances and stories have been made about the most important happenings,and these have been sung and acted  and told for many generations, for most people are proud to tell what their fathers did in the past.This we may call  “remembered history”.Some of it has now been written down. It is not so exact or so valuable to us as written history is,because words are much more easily changed when used again and again in speech than when copied in writing.But where there are no written records,such spoken stories are often very helpful.

小题1:Which of the following ideas is not suggested in the passage?

A.“Remembered history”,compared with written history,is less reliable

B.Written records of the past play the most important role in our learning of the human history.

C.A written account of our daily activities helps US to be able to answer many questions.

D.Where there are no written records.there is no history.小题2:We know very little about the central Africa 200 years ago because ___

A.there was nothing worth being written down at that time

B.the people there ignored the importance of keeping a record

C.the written records were perhaps destroyed by a fire

D.the people there did not know how to write小题3:“Remembered history” refers to ___.

A.history based on a person’s imagination

B.stories of important happenings passed down from mouth to mouth

C.songs and dances about the most important events

D.both B and C小题4:“Remembered history”is regarded as valuable only when ____.

A.it is written down

B.no written account is available

C.it proves to be time

D.people are interested in it小题5:The passage suggests that we could have learned much more about our past than we do now if the ancient people had _____

A.kept a written record of every past event

B.not burnt their written records in wars

C.told exact stories of the most important happenings

D.made more songs and dances

单项选择题