会计职业道德课程练习题Exercises of accounting professional ethics.docx

会计职业道德课程练习题Exercises of accounting professional ethics.docx

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会计职业道德课程练习题Exercisesofaccountingprofessionalethics

会计职业道德课程练习题（Exercisesofaccountingprofessionalethics）

First,radioquestions

1,（）isthebasisofprofessionalethics.

A,loveanddedication

B,honestandtrustworthy

C,servingthemasses

D,dedicateSociety

[correctanswer]A

[youranswer]A[correct]

2,comradeZhuRongjiinBeijing（NationalAccountingInstitute）inscriptionof"honesty,integrityfirst,adheretotheguidelines,nottocookthebooks".

A,1999

B,2000

C,2001

D,2002

[correctanswer]C

[youranswer]C[correct]

3,thebasicworkingprincipleofaccountingprofessionalethicsis（）.

A,honestandtrustworthy

B,improveskills

C,servingthemasses

D,dedicateSociety

[correctanswer]A

[youranswer]A[correct]

4,"Rivankindoesnotpayanymoney","oftenwalkalongtheriver,isnotwetshoes",thesetwowordsreflectthecontentofaccountingprofessionalethics.

A,participationinmanagement

B,honestyandself-discipline

C,improveskills

D,strengtheningservices

[correctanswer]B

[youranswer]B[correct]

5,（）isthesouloftheprofessionalethicsofaccountingpersonnel.

A,loveanddedication

B,honestandtrustworthy

C,honestyandself-discipline

D,objectivejustice

[correctanswer]D

[youranswer]C

6,thefollowingdoesnotbelongtothescopeofselfeducationofaccountingprofessionalethicshas（）.

A,vocationalcompulsoryeducation

B,professionalhonoreducation

Coccupation,integrityeducation

D,vocationalandtechnicaleducation

[correctanswer]D

[youranswer]A

7,accountingprofessionalethicshasastrong（）.

A,autonomy

Bandheteronomy

C,objectivity

D,concreteness

[correctanswer]A

[youranswer]A[correct]

8,themarketeconomyis"crediteconomy,contracteconomy"istheaccountingprofessionalethics（content）.

A,loveanddedication

B,honestandtrustworthy

C,honestyandself-discipline

D,objectivejustice

[correctanswer]B

[youranswer]

9,（）theself-disciplineandrestraintofaccountingprofessionalethics.

A,thefinancialsector

B,accountingprofessionorganization

C,taxdepartment

D,industryandCommerceDepartment

[correctanswer]B

[youranswer]

10,theaccountingpersonnelwhoearnestlyimplementthislaw,areloyaltotheirduties,adheretotheprinciplesandmakeoutstandingachievements,givespiritualormaterialrewards.

Aandtheaccountinglawenactedin1985

TheaccountinglawrevisedbyBand1993

C,in1993todevelopa"registeredaccountant"

TheaccountinglawrevisedbyDand1999

[correctanswer]A

[youranswer]

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

A,honestandtrustworthy

B,improveskills

C,participationinmanagement

D,honestyandself-discipline

[correctanswer]D

[youranswer]

12,and（should）organizeandpromotetheconstructionofaccountingprofessionalethics.

A,thefinancialsector

B,taxdepartment

C,personinchargeoftheunit

D,headofaccountingorganization

[correctanswer]A

[youranswer]

13,accountantsshouldtaketheinitiativetomakereasonablesuggestionsontheproblemsexistingintheoperationandmanagementoftheunits,andassisttheleadersindecision-making,whichisrequiredbytheprofessionalethicsofaccountants.

A,improveskills

B,participationinmanagement

C,adherencecriteria

D,loveanddedication

[correctanswer]B

[youranswer]

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

AandZhangviolatetheprofessionalethicsrequirementsoflovingtheirworkanddedication

BandZhangviolatedtherequirementsofaccountingprofessionalethics

CandZhangviolatedtheobjectiveandimpartialaccountingprofessionalethics

DandZhangviolatedtheprofessionalethicsrequirementsofadheringtothestandards

[correctanswer]D

[youranswer]

15,themaincontentofaccountingethicseducationisnot.

A,professionalethicseducation

B,professionalethicseducation

C,professionalethicswarningeducation

D,professionalethics,academiceducation

[correctanswer]D

[youranswer]

16,（）isthebasisofprofessionalethics.

A,loveanddedication

B,honestandtrustworthy

C,servingthemasses

D,dedicateSociety

[correctanswer]A

[youranswer]

17,（）isthebasicprincipleofbeingaperson.

A,loveanddedication

B,honestandtrustworthy

C,servingthemasses

D,dedicateSociety

[correctanswer]B

[youranswer]

18,"walkingalongtheriver,thatis,nonwetshoes"referstothecharacteristicsofaccountingprofessionalethics.

A,distinctpoliticsandprinciple

B,scientificityandflexibility

C,selflessnessandintegrity

D,specificationandconstraint

[correctanswer]C

[youranswer]

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

[correctanswer]B

[youranswer]

20,comradeZhuRongjiinBeijing（NationalAccountingInstitute）inscriptionof"honesty,integrityfirst,adheretotheguidelines,nottocookthebooks".

A,1999

B,2000

C,2001

D,2002

[correctanswer]C

[youranswer]

21,allenterprisesandinstitutionsshouldabidebythelawanddisciplinemodel,andsupporttheaccountingpersonneltocarryouttheworkaccordingtolaw.

A,chiefaccountant

B,personinchargeoftheunit

C,headofaccountingorganization

D,accountingofficer

[correctanswer]B

[youranswer]

22,themarketeconomyis"crediteconomy,contracteconomy"istheaccountingprofessionalethics（content）.

A,loveanddedication

B,honestandtrustworthy

C,honestyandself-discipline

D,objectivejustice

[correctanswer]B

[youranswer]

23,（）isthesouloftheprofessionalethicsofaccountingpersonnel.

A,loveanddedication

B,honestandtrustworthy

C,honestyandself-discipline

D,objectivejustice

[correctanswer]D

[youranswer]

24,"Rivankinpaysnomoney"thissentenceembodiesthecontentofaccountingprofessionalethics.

A,participationinmanagement

B,honestyandself-discipline

C,improveskills

D,strengtheningservices

[correctanswer]B

[youranswer]

25,aLimitedbyShareLtdaccountingWangnotonlyfamiliarwithaccountingcomputerizationbusiness,andtheuseofmodernresidencetechnologymeanstostrengthenthemanagementofresearch.DuringtheSARSperiod,Wangsuggestedtothegeneralmanagerofthecompanytoopenuponlinebusinessnegotiation,andtoimplementpreferentialdiscountpolicy.ThecompanyadoptedthesuggestionofWang,thecurrentsalestoovercomethe"atypicalpneumonia"influence,maintainedrapidgrowth.Wang'sbehaviormainlyembodiestheprofessionalethicsofaccountants.

A,loveanddedication

B,adherencecriteria

C,participationinmanagement

D,strengtheningservices

[correctanswer]C

[youranswer]

26,accountingprofessionalethicshasastrong（）.

A,autonomy

Bandheteronomy

C,objectivity

D,concreteness

[correctanswer]A

[youranswer]

27,（）theself-disciplineandrestraintofaccountingprofessionalethics.

A,thefinancialsector

B,accountingprofessionorganization

C,taxdepartment

D,industryandCommerceDepartment

[correctanswer]B

[youranswer]

28,inordertoencourageaccountantstoloveanddotheirjobs,andenhancetheprofessionalhonorofaccountants,theMinistryofFinanceissuedthe"accountingpersonnelhonorarycertificateofthetrialregulations".Accordingtothisregulation,thefinancialdepartmentmayissuetheaccountingpersonnelhonorarycertificatefortheaccountantswhoareengagedintheaccountingwork.

A,20years

B,25years

C,30years

D,35years

[correctanswer]C

[youranswer]

29,theaccountingpersonnelwhoearnestlyimplementthislaw,areloyaltotheirduties,adheretotheprinciplesandmakeoutstandingachievements,givespiritualormaterialrewards.

Aandtheaccountinglawenactedin1985

TheaccountinglawrevisedbyBand1993

C,in1993todevelopa"registeredaccountant"

TheaccountinglawrevisedbyDand1999

[correctanswer]A

[youranswer]

30,and（should）organizeandpromotetheconstructionofaccountingprofessionalethics.

A,thefinancialsector

B,taxdepartment

C,personinchargeoftheunit

D,headofaccountingorganization

[correctanswer]A

[youranswer]

Two,multiple-choicequestions

1,theprofessionalethicsofaccountingpersonnelinclude（）.

A,loveanddedication

B,objectivejustice

C,industriousandthrifty

D,keepsecrets

[correctanswer]AB

[youranswer]

2,therelationshipbetweenaccountingprofessionalethicsandaccountinglegalsystemismainlyreflected.

A,complementeachotherinaction

B,permeateeachotherincontent,overlapeachother

C,inthestatusofmutualtransformation,mutualabsorption

Dinteractwitheachotherintheprocessofimplementation

[correctanswer]ABCD

[youranswer]

3,thewaysofacc