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【简答题】
20X9 年 5 月,财政部门在对某事业单位的检查中发现下列情况: ( 1 )部分会计凭证与后附发票上的发票上且发票上未填写单位名称,涉及金额重大。 ( 2 ) 由于人手紧张,会计同时兼任该单位出纳。 ( 3 )该会计机构负责人张某是该单位负责人的妻子 ( 4 )该单位设有两套帐薄,一套帐薄用于报送财务 数据,另一张薄用于内部核 算。根据以上情况,请回答下列问题: 1 、 上述事项中,违反《中华人民共和国会计法》的规定有( ) A 事项( 3) B 事项( 1 ) C 事项( 4 ) D 事项 2 、针对事项( 1 ),下列说法中正确的是( ) A 由于情节严重,吊销直接责任人员的会计从业资格证书 B 对该单位处 3000 元以上 5 万元以下罚款 C 对直接负责的主管人员处 2000 元元以上 2 万元以下罚款 D 根据《中华人民共和国会计法》的规定,责令限期改正 3 、针对事项( 2 )下列说法中正确的是( ) A 同时兼任会计和出纳,不符合设置会计工作岗位的基本原则 B 可以同时兼任会计和出纳 C 违反了设置会计工作岗位基本原则中的内部牵制制度的要求 D 不可以同时兼任会计和出纳 4 、针对事项( 3 )下列说法中正确的是( ) A 张某不得担任该单位的会计机构负责人 B 张某不得在该单位担任任何职务 C 不符合《会计基础工作规范》中回避制度的相关规定 D 张某可以担任该单位的会计机构负责人 5 、针对事项( 4 )下列说法中正确的是( ) A 可以对单位处 3000 元以上 5 万以下罚款 B 属于私设账簿的行为,违法了《中华人民共和国会计法》的规定 C 符合《中华人民共和国会计法》的规定 D 可对该单位处 5000 元以上 5 万元以下罚款
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