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(不)2017年1月甲公司一批会计档案保管期满。其中有尚未结清的债权债务原始凭证。甲公司档案管理机构请会计机构负责人张某及相关人员在会计档案销毁清册上签署意见,将该批会计档案全部销毁。 2017年9月出纳调岗,与接替其工作的办理了会计工作交接。 2017年12月为完成利润指标,会计机构负责人张某采取虚增营业收入等方法,调整了财务会计报告,并经法定代表人周某同意,公司提供了未经审计的财务会计报告。 要求:根据上述资料,不考虑其他因素,分析回答下列小题。 1.关于甲公司销毁会计档案的下列表述中,正确的是( )。 A.档案管理机构负责人会计档案销毁清册上签署意见 B.法定代表人周某会计档案销毁清册上签署意见 C.保管期满但未结清的债权债务原始凭证不得销毁 D.会计机构负责人张某不会计档案销毁清册上签署意见 2.下列关于会计人员与交接会计工作的表述中,正确的是( )。 A.移交完毕,可自行另立新账进行会计记录 B.会计机构负责人交 C.与应按移交清册逐项移交,核对点收 D.移交完毕,与以及监交人移交清册上签名或盖章 3.关于甲公司公司提供财务会计报告的下列表述中,正确的是( )。 A.会计机构负责人张某财务会计报告上签名并盖章 B.主管会计工作的负责人财务会计报告上签名并盖章 C.法定代表人周某财务会计报告上签名并盖章 D.财务会计报告经注册会计师审计后对乙公司提供 4.关于会计机构负责人张某采取虚增营业收入等方法调整财务会计报告行为性质及法律后果的下列表述中,正确的是( )。 A.可对张某处以行政拘留 B.该行为属于编制虚假财务会计报告 C.可对张某处以罚款 D.张某5年之内不得从事会计工作
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