会计职业道德课程练习题Exercises of accounting professional ethicsWord文档下载推荐.docx

会计职业道德课程练习题Exercises of accounting professional ethicsWord文档下载推荐.docx

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B,2000

C,2001

D,2002

[correctanswer]C

[youranswer]C[correct]

3,thebasicworkingprincipleofaccountingprofessionalethicsis（）.

A,honestandtrustworthy

B,improveskills

4,"

Rivankindoesnotpayanymoney"

"

oftenwalkalongtheriver,isnotwetshoes"

thesetwowordsreflectthecontentofaccountingprofessionalethics.

A,participationinmanagement

B,honestyandself-discipline

C,improveskills

D,strengtheningservices

[correctanswer]B

[youranswer]B[correct]

5,（）isthesouloftheprofessionalethicsofaccountingpersonnel.

C,honestyandself-discipline

D,objectivejustice

[correctanswer]D

[youranswer]C

6,thefollowingdoesnotbelongtothescopeofselfeducationofaccountingprofessionalethicshas（）.

A,vocationalcompulsoryeducation

B,professionalhonoreducation

Coccupation,integrityeducation

D,vocationalandtechnicaleducation

[youranswer]A

7,accountingprofessionalethicshasastrong（）.

A,autonomy

Bandheteronomy

C,objectivity

D,concreteness

8,themarketeconomyis"

crediteconomy,contracteconomy"

istheaccountingprofessionalethics（content）.

[youranswer]

9,（）theself-disciplineandrestraintofaccountingprofessionalethics.

A,thefinancialsector

B,accountingprofessionorganization

C,taxdepartment

D,industryandCommerceDepartment

10,theaccountingpersonnelwhoearnestlyimplementthislaw,areloyaltotheirduties,adheretotheprinciplesandmakeoutstandingachievements,givespiritualormaterialrewards.

Aandtheaccountinglawenactedin1985

TheaccountinglawrevisedbyBand1993

C,in1993todevelopa"

registeredaccountant"

TheaccountinglawrevisedbyDand1999

11,publicandprivateclear,notgreedy,notaccountedfor,reflectsthe（）aspectsofaccountingprofessionalethics.

C,participationinmanagement

D,honestyandself-discipline

12,and（should）organizeandpromotetheconstructionofaccountingprofessionalethics.

B,taxdepartment

C,personinchargeoftheunit

D,headofaccountingorganization

13,accountantsshouldtaketheinitiativetomakereasonablesuggestionsontheproblemsexistingintheoperationandmanagementoftheunits,andassisttheleadersindecision-making,whichisrequiredbytheprofessionalethicsofaccountants.

A,improveskills

B,participationinmanagement

C,adherencecriteria

D,loveanddedication

14,thecompanyinordertoobtainanengineeringcontract,intendstoprojectcontractingpersonneltopaythebenefitsof100thousandyuan.Themarketingdepartmentofthecompanytakestheinstructionsfromthechairmanoftheboardtothefinancedepartmenttoreceivethesum.Zhang,themanagerofthefinancedepartment,thinksthattheexpendituredoesnotconformtotherelevantregulations.However,inviewofthefactthatthemainleadersofthecompanyhavemadethewrittenconsent,theyhaveagreedtoallocatethesumofmoney.ThefollowingisthecorrectanswertoZhang'

spractice.

AandZhangviolatetheprofessionalethicsrequirementsoflovingtheirworkanddedication

BandZhangviolatedtherequirementsofaccountingprofessionalethics

CandZhangviolatedtheobjectiveandimpartialaccountingprofessionalethics

DandZhangviolatedtheprofessionalethicsrequirementsofadheringtothestandards

15,themaincontentofaccountingethicseducationisnot.

A,professionalethicseducation

B,professionalethicseducation

C,professionalethicswarningeducation

D,professionalethics,academiceducation

16,（）isthebasisofprofessionalethics.

17,（）isthebasicprincipleofbeingaperson.

18,"

walkingalongtheriver,thatis,nonwetshoes"

referstothecharacteristicsofaccountingprofessionalethics.

A,distinctpoliticsandprinciple

B,scientificityandflexibility

C,selflessnessandintegrity

D,specificationandconstraint

19,themaincontentoftheprofessionalethicsputforwardintheimplementationoutlineofcivicmoralityconstructionis（）.

A,honesty,ruleoflaw,democraticfinancialmanagement,scientificdecision-making,dedicationsociety

B,dedication,honestyandtrustworthiness,fairwork,servingthemasses,contributingtosociety

C,civilized,courteous,helpful,protectpublicproperty,protecttheenvironment,abidebythelaw

D,helpfulness,honesty,justice,careforpublicproperty,dedicationtosociety

20,comradeZhuRongjiinBeijing（NationalAccountingInstitute）inscriptionof"

21,allenterprisesandinstitutionsshouldabidebythelawanddisciplinemodel,andsupporttheaccountingpersonneltocarryouttheworkaccordingtolaw.

A,chiefaccountant

B,personinchargeoftheunit

C,headofaccountingorganization

D,accountingofficer

22,themarketeconomyis"

23,（）isthesouloftheprofessionalethicsofaccountingpersonnel.

24,"

Rivankinpaysnomoney"

thissentenceembodiesthecontentofaccountingprofessionalethics.

25,aLimitedbyShareLtdaccountingWangnotonlyfamiliarwithaccountingcomputerizationbusiness,andtheuseofmodernresidencetechnologymeanstostrengthenthemanagementofresearch.DuringtheSARSperiod,Wangsuggestedtothegeneralmanagerofthecompanytoopenuponlinebusinessnegotiation,andtoimplementpreferentialdiscountpolicy.ThecompanyadoptedthesuggestionofWang,thecurrentsalestoovercomethe"

atypicalpneumonia"

influence,maintainedrapidgrowth.Wang'

sbehaviormainlyembodiestheprofessionalethicsofaccountants.

B,adherencecriteria

26,accountingprofessionalethicshasastrong（）.

27,（）theself-disciplineandrestraintofaccountingprofessionalethics.

28,inordertoencourageaccountantstoloveanddotheirjobs,andenhancetheprofessionalhonorofaccountants,theMinistryofFinanceissuedthe"

accountingpersonnelhonorarycertificateofthetrialregulations"

.Accordingtothisregulation,thefinancialdepartmentmayissuetheaccountingpersonnelhonorarycertificatefortheaccountantswhoareengagedintheaccountingwork.

A,20years

B,25years

C,30years

D,35years

29,theaccountingpersonnelwhoearnestlyimplementthislaw,areloyaltotheirduties,adheretotheprinciplesandmakeoutstandingachievements,givespiritualormaterialrewards.

30,and（should）organizeandpromotetheconstructionofaccountingprofessionalethics.

Two,multiple-choicequestions

1,theprofessionalethicsofaccountingpersonnelinclude（）.

B,objectivejustice

C,industriousandthrifty

D,keepsecrets

[correctanswer]AB

2,therelationshipbetweenaccountingprofessionalethicsandaccountinglegalsystemismainlyreflected.

A,complementeachotherinaction

B,permeateeachotherincontent,overlapeachother

C,inthestatusofmutualtransformation,mutualabsorption

Dinteractwitheachotherintheprocessofimplementation

[correctanswer]ABCD

3,thewaysofacc