会计职业道德课程-练习题

会计证第四章会计职业道德练习（大全）第一篇：会计证第四章会计职业道德练习（大全）第四章会计职业道德一、单项选择题1.()是职业道德的出发点和归宿。

A.爱岗敬业B.奉献社会C.诚实守信D.服务群众2.会计职业道德的基本工作准则是()。

A.诚实守信B.提高技能C.服务群众D.奉献社会3.会计人员在工作中“懒”、“惰”、“拖”的不良习惯和作风，是会计人员违背会计职业道德规范中()的具体体现。

A.爱岗敬业B.诚实守信C.办事公道D.客观公正4.会计职业道德教育的主要形式是()。

A.接受教育和自我教育B.正规学历教育和单位培训C.岗位轮换和技能培训D.岗位转换和自我学习5.下列各项中，()不属于会计职业道德教育的途径。

A.会计学历教育B.会计人员继续教育C.会计人员自我教育D.会计专业技术资格考试6.下列有关道德惩罚与法律惩罚关系的表述中，正确的有()。

A.道德惩罚可以替代法律惩罚B.法律惩罚可以替代道德惩罚C.法律惩罚和道德惩罚并行不悖D.法律惩罚和道德惩罚相互排斥7.会计人员对于工作中知悉的商业秘密应依法保守，不得泄露，这是会计职业道德中()的具体体现。

A.诚实守信B.廉洁自律C.客观公正D.坚持准则8.下列各项关于会计职业道德和会计法律制度两者的区别的论述中，正确的是()。

A.会计法律制度具有很强的他律性，会计职业道德具有很强的自律性B.会计法律制度调整会计人员的外在行为，会计职业道德只调整会计人员的内心精神世界C.会计法律制度有成文规定，会计职业道德无具体的表现形式D.违反会计法律制度可能会受到法律制裁，违反会计职业道德只会受到道德谴责9.下列各项中，作为会计职业道德教育的核心内容，并贯穿于会计职业道德教育 1始终的是()。

A.会计职业道德观念教育B.会计职业道德规范教育C.会计职业道德警示教育D.其他相关教育10.中国现代会计学之父潘序伦先生倡导：“信以立志，信以守身，信以处事，信以待人，毋忘‘立信’，当必有成。

《会计职业道德》题库一、单项选择题1．会计职业道德的调整对象是（）。

A．调整会计职业关系B．调整会计职业中的经济利益关系C．调整会计人员之间的关系D．调整活动之间的关系【答案】A【解析】本题考核会计职业道德的调整对象，会计职业道德是调整会计职业关系的职业行为准则和规范。

2．下列各项中不属于会计职业道德特点的是（）。

A．利益的相关性B．较高的约束性C．发展的持续性D．广泛的社会性【答案】C【解析】本题考核会计职业道德的特点，会计职业道德具有利益的相关性、发展的稳定性、广泛的社会性、较高的约束性的特点。

3．下列各项中不属于会计职业道德功能的是（）。

A．指导功能B．评价功能C．宣传功能D．教化功能【答案】C【解析】本题考核会计职业道德的功能，会计职业道德的功能包括指导功能、评价功能和教化功能。

4．下列关于会计职业道德和会计法律制度的区别表述中正确的是（）。

A．会计法律制度具有很强的他律性，会计职业道德具有很强的自律性B．会计职业道德和会计法律制度一样，都是靠国家的强制力保障实施的C．会计法律制度有成文规定，会计职业道德没有具体的表现形式D．违反会计法律制度和会计职业道德都可能会受到法律制裁【答案】A【解析】本题考核会计职业道德和会计法律制度的区别，会计职业道德主要靠会计人员的自觉遵守，会计职业道德表现形式既有明确的成文的规定，也有不成文的规范，违反会计职业道德主要是受到舆论遣责，并引起违背良心的内疚和行为的反思。

5．下列关于会计职业道德与会计法律制度的联系说法中不正确的是（）。

A．两者有共同的目标、相同的调整对象，承担着同样的职责B．两者在内容上相互渗透、相互重叠C．两者在地位上相互转化、相互吸收D．两者在实现形式上都是具体的、明确的和成文的【答案】D【解析】本题考核会计职业道德和会计法律制度的联系，会计职业道德其表现形式既有明确的成文的规定，也有不成文的约定。

6．下列各项关于会计职业道德与会计法律制度的关系论述中错误的是（）。

第五章会计职业道德一、单项选择题1．会计法律制度是会计职业道德的( )。

A．最高要求B．最低要求C．一般要求D．客观要求2．会计人员整天与钱财物资打交道，心中稍有杂念，就会陷入金钱的泥沼，走上邪恶道路，这就要求会计职业道德具有( )功能，对会计行为提出相应要求，引导、规范、约束会计人员树立正确的职业观念，遵循职业道德要求，达到规范其会计行为的目的。

A．教化B．指导C．评价D．规范3．会计法律制度与会计职业道德在内容上( )。

A．相互吸收，相互转化B．相互补充，相互依托C．相互作用，相互促进D．相互渗透，相互重叠4．下列项目中，属于爱岗敬业基本要求的是( )。

A．执业谨慎、信誉至上B．忠于职守、尽职尽责C．遵纪守法、尽职尽责D．公私分明、不占不贪5．以下对会计职业道德说法正确的是( )。

A．会计职业道德是指在会计职业活动中应当遵循的、体现会计职业特征的、调整会计职业关系的职业行为B．最初的会计法律制度被逐渐吸收到会计职业道德中，会计职业道德是会计法律制度的最低要求C．会计职业道德是通过一定的程序由国家立法机关或行政管理机关制定的D．会计职业道德是会计法律制度正常运行的社会和思想基础，会计职业道德是促进会计法律制度规范形成和遵守的制度保障6．( )就是要求会计人员在做好本职工作的同时，努力钻研相关业务，全面熟悉本单位经营活动和业务流程，主动提出合理化建议，协助领导决策，积极参与管理。

A．提高技能B．参与管理C．强化服务D．客观公正7．财政部门对会计职业道德建设的途径主要有( )。

A．与《会计法》执法检查相结合B．与从业资格注册登记管理相结合C．与专业资格考评、聘用相结合D．以上均是8．要求会计人员树立正确的人生观和价值观，自觉抵制享乐主义、个人主义、拜金主义等错误思想，这是会计工作中做到( )的思想基础。

A．爱岗敬业B．诚实守信C．客观公正D．廉洁自律9．通过对违反会计职业道德行为和违反会计行为的典型案例进行讨论和剖析，使会计人员从中得到警示，提高法律意识，加强会计职业道德观念和辨别是非的能力，这属于会计职业道德教育中的( )。

课程：会计职业的职业道德总题量：22 正确：0 正确率：0 %第1部分判断题题号：QHX019798 所属课程：会计职业的职业道德1. 企业首先通过虚构交易（例如，支付往来款项、购买原材料等）将大额资金转出，再将上述资金设法转入发行人客户，最终以销售交易的方式将资金转回的行为，是以自我交易的方式粉饰和操纵利润的行为。

A、对B、错正确答案：A解析：虚假交易的典型案例。

题号：QHX019788 所属课程：会计职业的职业道德2. 注册会计师应当保持应有的关注，遵守执业准则和职业道德规范的要求，勤勉尽责，认真、全面、及时地完成工作任务。

A、对B、错正确答案：A解析：《中国注册会计师职业道德守则》规定。

题号：QHX019795 所属课程：会计职业的职业道德3. 注册会计师经常面对的道德冲突，对遵循职业道德产生不利影响的因素中，密切关系导致不利影响的情形主要包括： (一)项目组成员的近亲属担任客户的董事或高级管理人员；(二)项目组成员的近亲属是客户的员工，其所处职位能够对业务对象施加重大影响；(三)客户的董事、高级管理人员或所处职位能够对业务对象施加重大影响的员工，最近曾担任会计师事务所的项目合伙人；(四)注册会计师接受客户的礼品或款待；(五)会计师事务所的合伙人或高级员工及鉴证客户存在长期业务关系。

A、对B、错正确答案：A解析：《中国注册会计师职业道德守则》规定。

题号：QHX019793 所属课程：会计职业的职业道德4. 注册会计师经常面对的道德冲突，对遵循职业道德产生不利影响的因素中，自我评价导致不利影响的情形主要包括：(一)负责内部控制的设计，并对其进行评价；(二)负责会计处理，并执行内部审计活动；(三)负责制定重大决策的可行性方案，并对相关交易和事项进行会计处理。

A、对B、错正确答案：B解析：《中国注册会计师职业道德守则》规定这是指非执业会计师面对的情形。

题号：QHX019797 所属课程：会计职业的职业道德5. 《会计法》规定的会计职业道德为，“爱岗敬业、诚实守信、廉洁自律、客观公正、坚持准则、提高技能、参及管理、强化服务”，及《中国注册会计师职业道德守则》规定的“诚信、独立性、客观和公正、专业胜任能力和应有的关注、保密、良好职业行为”是相辅相成的，并无冲突。

会计职业道德试题及答案一、选择题1. 会计职业道德的核心原则是（）。

A. 保密性B. 客观性C. 独立性D. 公正性答案：B2. 在会计工作中，以下哪项不属于会计人员应当遵守的行为准则？A. 诚实守信B. 徇私舞弊C. 持续学习D. 勤勉尽责答案：B3. 会计人员在处理会计事务时，应当遵循的最基本的职业道德要求是（）。

A. 遵守法律法规B. 追求个人利益最大化C. 忽视公司内部控制D. 任意调整会计数据答案：A4. 会计职业道德中的“独立性”要求会计人员在执行职责时应当（）。

A. 完全服从管理层的指示B. 仅根据个人偏好做出决策C. 避免利益冲突D. 只对上级负责答案：C5. 会计人员应当如何处理与会计职业道德相冲突的压力或要求？（）。

A. 无条件服从B. 适当妥协C. 坚决拒绝并报告D. 忽视这些要求答案：C二、判断题1. 会计人员在工作中可以为了公司利益而对外部报表进行适当调整。

（错）2. 会计职业道德要求会计人员应当具备专业能力和技能，以便更好地为公司服务。

（对）3. 会计人员在任何情况下都不得泄露公司的财务信息。

（对）4. 会计职业道德中的“公正性”意味着会计人员在处理事务时应当公平无私，不偏不倚。

（对）5. 会计人员可以因为个人关系而对某些交易给予特殊照顾。

（错）三、简答题1. 简述会计职业道德的重要性。

会计职业道德对于维护会计工作的公正性、准确性和完整性至关重要。

它不仅有助于提高会计信息的质量，还能够增强公众对会计工作的信任。

此外，良好的职业道德也是会计人员个人职业发展和社会认可的基石。

2. 列举三项会计人员应当遵守的职业道德规范。

（1）诚实守信：会计人员应当诚实地记录和报告财务信息，不得有任何虚假陈述或误导性信息。

（2）保密性：会计人员应当对在工作中获知的敏感信息保密，不得泄露给无关人员。

（3）持续学习：会计人员应当不断更新自己的专业知识和技能，以适应不断变化的会计环境和法规要求。

会计职业道德第一讲·单选题 (下列各小题备选答案中, 只有一种符合题意旳对旳答案。

）下列各项中, 属于我国社会主义道德核心内容旳是（）。

A. 互助、平等、正义B. “三纲五常”C. 利己主义D. 为人民服务A B C D【对旳答案】: D【解析】：我国社会主义道德核心内容是为人民服务, 原则是集体主义。

·判断题道德不具有一般旳社会属性, 它属于上层建筑旳范畴, 只为一定阶级利益服务。

（）对错【对旳答案】: 错【解析】: 道德旳本质是由一定社会旳经济基础所决定旳社会意识形态, 属于上层建筑旳范畴。

它为一定阶级利益服务。

但是, 道德也具有一般旳社会属性。

会计职业道德第二讲·单选题 (下列各小题备选答案中, 只有一种符合题意旳对旳答案。

）（）是职业道德旳精髓。

指从业人员说实话、办实事、不说谎、不欺诈、守信用、表里如一、言行一致旳优良品质。

A. 爱岗敬业B. 诚实守信C. 办事公道D. 奉献社会A B C D【对旳答案】: B【解析】: 诚实守信是职业道德旳精髓。

指从业人员说实话、办实事、不说谎、不欺诈、守信用、表里如一、言行一致旳优良品质。

·判断题会计人员违背了会计职业道德, 就一定违背了会计法律。

（）对错【对旳答案】: 错【解析】：会计法律制度是会计职业道德旳最低规定。

会计人员违背了会计法律, 就一定违背了会计职业道德。

但是, 违背了会计职业道德, 不一定违背了会计法律。

会计职业道德第三讲·单选题 (下列各小题备选答案中, 只有一种符合题意旳对旳答案。

）当对公司旳忠诚与更高旳社会正义发生冲突时, 则会计人员应当（）。

A.选择对公司旳忠诚B.选择符合更高社会正义旳忠诚C.选择对职业旳忠诚D.选择听从单位负责人指挥旳忠诚A B C D【对旳答案】: B【解析】：当对公司旳忠诚与更高旳社会正义发生冲突时, 则会计人员应当选择符合更高社会正义旳忠诚。

·判断题敬业和爱岗紧密联系在一起。

会计职业道德课堂练习题1、【单选题】职业道德是同人们（）紧密相连的，具有自身职业特征的道德准则，职业行为规范的总和。

A.道德活动B.职业活动C.经济活动D.政治活动[答案]B2、【判断题】职业道德是随着社会分工的产生和发展而形成的，职业道德的本质是社会意识形态所决定的社会经济关系。

（）[答案]错3、【单选题】下列各项中，属于《公民道德建设实施纲要》中提出的职业道德主要内容有（）。

A.诚信为本、依法治国、民主理财、科学决策、奉献社会B.爱岗敬业、诚实守信、办事公道、服务群众、奉献社会C.文明礼貌、助人为乐、爱护公物、保护环境、遵纪守法D.爱岗敬业、诚实守信、廉洁自律、客观公正、坚持准则、提高技能、参与管理、强化服务[答案]B4、【判断题】当单位利益与社会公共利益发生冲突时，会计人员应首先考虑单位利益，然后再考虑社会公众利益。

（）[答案]×5、【单选题】会计职业道德调整的是（）。

A.会计职业活动B.会计职业中的经济利益关系C.会计职业活动和社会交往中的人际关系D.与会计活动有关的各种关系[答案]B6、【判断题】会计职业道德是会计人员在社会交往和公共生活中应当遵循的行为规则，涵盖了人与人、人与社会、人与自然之间的关系。

（）[答案]×7、【多选题】造成会计人员职业道德缺欠和失范的原因主要是（）等。

A.会计职业纪律松弛，惩治违法行为不力，缺乏职业道德自律组织B.社会变革及市场经济对价值观念的冲击C.会计人员坚持职业道德的外部法律环境不佳D.对会计职业道德的宣传教育和监督检查缺乏有力手段和措施[答案]ABCD8、【多选题】朱镕基同志在2001年视察北京国家会计学院时，为北京国家会计学院题词的内容包括（）。

A.诚信为本1 / 5C.坚持准则D.不做假账[答案]ABCD9、【单选题】在我国当前的经济生活中，有的企业大搞“厂长成本”、“经理利润”，出现了奇怪的“官出数字”、“数字出官”现象。

这是违反了会计职业道德规范的（）方面的基本要求。

财经法规与会计职业道德——第五章会计职业道德习题一、单项选择题1. 会计职业道德是指在会计职业活动中应当遵循的、体现（）特征的和调整会计职业关系的职业行为准则和规范。

A.会计工作B.会计职业C.会计活动D.会计人员2. 下列各项关于会计职业道德和会计法律制度两者的区别的论述中，正确的是（）。

A.会计法律制度具有很强的他律性，会计职业道德具有很强的自律性B.会计法律制度调整会计人员的外在行为，会计职业道德只调整会计人员的内心精神世界C.会计法律制度有成文规定，会计职业道德无具体的表现形式D.违反会计法律制度可能会受到法律制裁，违反会计职业道德只会受到道德谴责3. 下列关于会计职业道德与会计法律制度的联系的说法中，不正确的是（）。

A.两者有共同的目标、相同的调整对象，承担着同样的职责B.两者在内容上相互渗透、相互重叠C.两者在地位上相互转化、相互吸收D.两者在实现形式上都是具体的、明确的和成文的4. 某公司的会计人员于某大学毕业后被分配到单位财务部门从事出纳工作，随着时间的推移，于某慢慢对出纳工作产生了厌烦情绪，上班无精打采，工作中差错不断，业务考核在部门里位列倒数第一。

单位要求会计人员提出“加强成本核算，提高经济效益”的合理化建议，他认为那是领导们的事情，与己无关。

于某在甲公司的言行违背的会计职业道德规范中不包括（）。

A.爱岗敬业B.提高技能C.参与管理D.诚实守信5. 会计人员热爱会计工作、安心本职岗位、忠于职守、尽心尽力、尽职尽责，这是会计职业道德中（）原则的具体体现。

A.诚实守信B.爱岗敬业C.提高技能D.强化服务6. 某股份有限公司会计王某不仅熟悉会计电算化业务，而且对利用现代技术手段加强经营管理颇有研究。

“非典”期间，王某向公司总经理建议，开辟网上业务洽谈，并实行优惠的折扣政策。

公司采纳了王某的建议，当期销售额克服“非典”影响，保持了快速增长。

王某的行为主要体现了会计职业道德的（）。

A.爱岗敬业B.坚持准则C.参与管理 D.强化服务7. “坚持好制度胜于做好事，制度大于天，人情薄如烟”，这句话体现的会计职业道德内容要求是（）。

会计职业道德章节练习题第一章会计法律制度一、单选题1、财政部门对会计从业资格的取得进行的条件设定，称之为（ )。

A。

会计培训市场的管理B。

会计市场准入管理 C.会计市场运作管理D。

会计市场退出管理【正确答案】：B2、根据《会计法》的规定,行使会计工作管理职能的政府部门是( )。

A。

税务部门 B.财政部门 C。

审计部门 D。

证券监管部门【正确答案】：B3、根据《会计法》的规定,主管全国会计工作的部门是（ )。

A.全国人大常务委员会B.中国会计学会C.国务院财政部门D.中国注册会计师协会【正确答案】：C4、会计工作由财政部门主管并明确在管理体制上实行( )原则。

A。

统一领导，分级管理 B.统一规划，分级管理 C。

统一领导，条块管理D.统一规划，集中管理【正确答案】：A5、（）应当对本单位的会计工作和会计资料的真实性、完整性负责.A.审计人员 B。

会计机构负责人 C.总会计师 D.单位负责人【正确答案】：D6、国务院有关部门对会计核算的监督有特殊要求的行业，可以依照《会计法》和国家统一的会计制度，制定实施国家统一会计制度的具体办法或补充规定，报国务院财政部门（）A.备案B.备查 C。

审核批准 D。

公布【正确答案】：C7、下列各项中,属于会计法律的是（）。

A。

《中华人民共和国会计法》B。

《总会计师条例》C.《会计基础工作规范》D。

《企业会计制度》『正确答案』A8、在我国会计法律制度体系中，《企业财务会计报告条例》属于（）。

A.会计法律B.会计行政法规 C。

会计部门规章 D。

会计规范性文件『正确答案』B9、根据《中华人民共和国会计法》制定国家统一会计制度的部门是（）。

A.国务院审计部门 B。

国务院金融部门C。

国务院财政部门D.国务院税务部门『正确答案』C10、会计人员从业资格管理办法由( )规定。

A．全国人大常委会 B．国务院 C．国务院财政部门 D．财政部会计司『正确答案』C二、多选题1、国务院财政部门和省、自治区、直辖市人民政府财政部门依法对（）进行监督指导.A.注册会计师协会 B。

会计职业道德课程练习题（Exercises of accounting professionalethics）First, radio questions1, () is the basis of professional ethics.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] A[your answer] A [correct]2, comrade Zhu Rongji in Beijing (National Accounting Institute) inscription of "honesty, integrity first, adhere to the guidelines, not to cook the books".A, 1999B, 2000C, 2001D, 2002[your answer] C [correct]3, the basic working principle of accounting professional ethics is ().A, honest and trustworthyB, improve skillsC, serving the massesD, dedicate Society[correct answer] A[your answer] A [correct]4, "Rivankin does not pay any money", "often walk along the river, is not wet shoes", these two words reflect the content of accounting professional ethics.A, participation in managementB, honesty and self-disciplineC, improve skillsD, strengthening services[your answer] B [correct]5, () is the soul of the professional ethics of accounting personnel.A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] D[your answer] C6, the following does not belong to the scope of self education of accounting professional ethics has ().A, vocational compulsory educationB, professional honor educationC occupation, integrity educationD, vocational and technical education[correct answer] D[your answer] A7, accounting professional ethics has a strong ().A, autonomyB and heteronomyC, objectivityD, concreteness[correct answer] A[your answer] A [correct]8, the market economy is "credit economy, contract economy" is the accounting professional ethics (content).A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] B[your answer]9, () the self-discipline and restraint of accounting professional ethics.A, the financial sectorB, accounting profession organizationC, tax departmentD, industry and Commerce Department[correct answer] B[your answer]10, the accounting personnel who earnestly implement this law, are loyal to their duties, adhere to the principles and make outstanding achievements, give spiritual or material rewards.A and the accounting law enacted in 1985The accounting law revised by B and 1993C, in 1993 to develop a "registered accountant"The accounting law revised by D and 1999[correct answer] A[your answer]11, public and private clear, not greedy, not accounted for, reflects the () aspects of accounting professional ethics.A, honest and trustworthyB, improve skillsC, participation in managementD, honesty and self-discipline[correct answer] D[your answer]12, and (should) organize and promote the construction of accounting professional ethics.A, the financial sectorB, tax departmentC, person in charge of the unitD, head of accounting organization[correct answer] A[your answer]13, accountants should take the initiative to make reasonable suggestions on the problems existing in the operation and management of the units, and assist the leaders indecision-making, which is required by the professional ethics of accountants.A, improve skillsB, participation in managementC, adherence criteriaD, love and dedication[correct answer] B[your answer]14, the company in order to obtain an engineering contract, intends to project contracting personnel to pay the benefits of 100 thousand yuan. The marketing department of the company takes the instructions from the chairman of the board to the finance department to receive the sum. Zhang, the manager of the finance department, thinks that the expenditure does not conform to the relevant regulations. However, in view of the fact that the main leaders of the company have made the written consent, they have agreed to allocate the sum of money. The following is the correct answer to Zhang's practice.A and Zhang violate the professional ethics requirements of loving their work and dedicationB and Zhang violated the requirements of accounting professional ethicsC and Zhang violated the objective and impartial accounting professional ethicsD and Zhang violated the professional ethics requirements of adhering to the standards[correct answer] D[your answer]15, the main content of accounting ethics education is not.A, professional ethics educationB, professional ethics educationC, professional ethics warning educationD, professional ethics, academic education[correct answer] D[your answer]16, () is the basis of professional ethics.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] A[your answer]17, () is the basic principle of being a person.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] B[your answer]18, "walking along the river, that is, non wet shoes" refers to the characteristics of accounting professional ethics.A, distinct politics and principleB, scientificity and flexibilityC, selflessness and integrityD, specification and constraint[correct answer] C[your answer]19, the main content of the professional ethics put forward in the implementation outline of civic morality construction is ().A, honesty, rule of law, democratic financial management, scientific decision-making, dedication societyB, dedication, honesty and trustworthiness, fair work, serving the masses, contributing to societyC, civilized, courteous, helpful, protect public property, protect the environment, abide by the lawD, helpfulness, honesty, justice, care for public property, dedication to society[correct answer] B[your answer]20, comrade Zhu Rongji in Beijing (National Accounting Institute) inscription of "honesty, integrity first, adhere tothe guidelines, not to cook the books".A, 1999B, 2000C, 2001D, 2002[correct answer] C[your answer]21, all enterprises and institutions should abide by the law and discipline model, and support the accounting personnel to carry out the work according to law.A, chief accountantB, person in charge of the unitC, head of accounting organizationD, accounting officer[correct answer] B[your answer]22, the market economy is "credit economy, contract economy"is the accounting professional ethics (content).A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] B[your answer]23, () is the soul of the professional ethics of accounting personnel.A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] D[your answer]24, "Rivankin pays no money" this sentence embodies the content of accounting professional ethics.A, participation in managementB, honesty and self-disciplineC, improve skillsD, strengthening services[correct answer] B[your answer]25, a Limited by Share Ltd accounting Wang not only familiar with accounting computerization business, and the use of modern residence technology means to strengthen the management of research. During the SARS period, Wang suggested to the general manager of the company to open up online business negotiation, and to implement preferential discount policy. The company adopted the suggestion of Wang, the current sales to overcome the "atypical pneumonia" influence, maintained rapid growth. Wang's behavior mainly embodies the professional ethics of accountants.A, love and dedicationB, adherence criteriaC, participation in managementD, strengthening services[correct answer] C[your answer]26, accounting professional ethics has a strong ().A, autonomyB and heteronomyC, objectivityD, concreteness[correct answer] A[your answer]27, () the self-discipline and restraint of accounting professional ethics.A, the financial sectorB, accounting profession organizationC, tax departmentD, industry and Commerce Department[correct answer] B[your answer]28, in order to encourage accountants to love and do their jobs, and enhance the professional honor of accountants, the Ministry of Finance issued the "accounting personnel honorary certificate of the trial regulations". According to this regulation, the financial department may issue the accounting personnel honorary certificate for the accountants who are engaged in the accounting work.A, 20 yearsB, 25 yearsC, 30 yearsD, 35 years[correct answer] C[your answer]29, the accounting personnel who earnestly implement this law, are loyal to their duties, adhere to the principles and make outstanding achievements, give spiritual or material rewards.A and the accounting law enacted in 1985The accounting law revised by B and 1993C, in 1993 to develop a "registered accountant"The accounting law revised by D and 1999[correct answer] A[your answer]30, and (should) organize and promote the construction of accounting professional ethics.A, the financial sectorB, tax departmentC, person in charge of the unitD, head of accounting organization[correct answer] A[your answer]Two, multiple-choice questions1, the professional ethics of accounting personnel include ().A, love and dedicationB, objective justiceC, industrious and thriftyD, keep secrets[correct answer] AB[your answer]2, the relationship between accounting professional ethics and accounting legal system is mainly reflected.A, complement each other in actionB, permeate each other in content, overlap each otherC, in the status of mutual transformation, mutual absorptionD interact with each other in the process of implementation[correct answer] ABCD[your answer]3, the ways of accounting professional ethics education include ().A, accounting educationB, accounting personnel continuing educationC, accountants' self educationD, accounting professional qualification examination[correct answer] ABC[your answer]4, "improving skills" in accounting professional ethics, including the main content.A, accounting and related professional theoretical levelB, accounting practice abilityC, communication skillsD, professional judgment ability[correct answer] ABCD[your answer]5, the main contents of accounting professional ethics are (), etc..A, love and dedicationB, honest and trustworthyC, adherence criteriaD, strengthening services[correct answer] ABCD[your answer]6, adhere to the standard requirements of accounting personnel ()A, familiar with national laws, regulations and national unified accounting systemB, according to the laws and regulations and the national unified accounting system requirements for accountingC and the implementation of accounting supervisionD, maintain its due independence[correct answer] ABC[your answer]7, the content of accounting professional ethics education has ()A, professional ethics educationB, professional ethics educationC, professional ethics warning educationD, accounting basic knowledge education[correct answer] ABC[your answer]8, the purpose and function of accounting professional ethics warning education are ()A, warning and inspiration from typical casesB, improve the legal consciousnessC, establish the professional ethics of accountingD, improve the ability to distinguish right from wrong[correct answer] ABCD[your answer]9, the financial department has the way to supervise and check the professional ethics of AccountantsCombination of A, accounting law enforcement inspection and accounting professional ethics inspectionCombination of B, accounting qualification certificate registration management and accounting professional ethics inspectionCombination of C, accounting professional qualification examination and accounting professional ethics inspectionD, accounting professional qualification recruitment and accounting professional ethics check[correct answer] ABCD[your answer]10, the organization and implementation of the construction of accounting professional ethics should rely on ()A and the organization and promotion of the financial sectorB, the professional self-discipline of accounting professional organizationsConstruction of accounting professional ethics of C and unitsD and public opinion supervision form a good social atmosphere[correct answer] ABCD[your answer]11, the realm and methods of accounting professional ethics cultivation include: ()A, ShenduB, cautious desireC, Shen WeiD, cautious Province[correct answer] ABCD[your answer]12, the accounting professional ethics and accounting legal system has () differenceA, autonomyB, objectivityC and diversityD, unity[correct answer] AC[your answer]13, the following, belong to the accounting personnel professional ethics has ().A, dedicated loveB, keep secretsC, objective justiceD, honest and trustworthy[correct answer] ABCD[your answer]14, accounting professional qualification is divided into ().A, Junior QualificationB, intermediate qualificationC, senior qualificationsD, qualification[correct answer] ABC[your answer]15, the following, () belong to the basic content of professional ethics.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] ABCD[your answer]16, the meaning of accounting professional ethics includes () aspect.A is a means to adjust the interests of accounting professional activitiesB, with relative stabilityC, with a wide range of socialD has distinct political and principled characteristics[correct answer] ABC[your answer]17, the characteristics of accounting professional ethics are mainly reflected in ()A has distinct political and principled characteristicsB is scientific and flexibleC, with selflessness and integrityD is normative and binding[correct answer] ABCD[your answer]18, the following statements on the role of accounting professional ethics, the correct have ().A, accounting professional ethics is an important supplement to the accounting legal systemB and accounting professional ethics are the basis of standardizing accounting behaviorC and accounting professional ethics are the important guarantee to realize the accounting goalD and accounting professional ethics are the internal requirements to improve the quality of Accountants[correct answer] ABCD[your answer]19, the following, reflect the professional ethics of accounting "love and dedication" requirements have ().A, meticulous workB, work dutifullyC, to be honest, to be honestD, keep secrets[correct answer] AB[your answer]20, the following, () belong to the main content of accounting professional ethics.A, love and dedicationB, honest and trustworthyC, honesty and self-disciplineD, objective justice[correct answer] ABCD[your answer]21, the following, () belong to the main content of accounting professional ethics.A, adherence criteriaB, improve skillsC, participation in managementD, strengthening services[correct answer] ABCD[your answer]22, the following, () belong to the main content of accounting professional ethics.A, adherence criteriaB, improve skillsC, participation in managementD, strengthening services[correct answer] ABCD[your answer]23. Self education of Accountants' professional ethics includes ().A, vocational compulsory educationB, professional honor educationC occupation, integrity educationD, legal education[correct answer] ABC[your answer]24, a group company organized a forum on the construction of accounting integrity, the accounting personnel talked about their respective views. The following are the views that do not meet the requirements of the accounting professional ethics.A, since the company leadership is responsible for the company's accounting work and the quality of accounting information, accounting personnel should listen to the leadership, in their own greed is not accounted for the premise, the leadership to do what to doB, the accounting work is nothing more than bookkeeping, suansuanzhang, company production management decision is the leader of the matter, has nothing to do with the accounting personnel,So there is no need to participate, there is no need to interveneC and accountants should keep the business secrets of the companyD, accounting personnel should bookkeeping accountsreimbursement in accordance with the national unified accounting system requirements, truthfully reflect the unit of economic business activities[correct answer] AB[your answer]25, in the following, in line with the accounting professional ethics "strengthening service" requirements have ().A, strong sense of serviceB, civilized service attitudeC, excellent service qualityD, familiar with the financial system[correct answer] ABC[your answer]26, follow the requirements of accounting professional ethics to strengthen the service, a bookkeeping agency provides professional services to the accounting personnel Li provided the following services, including the correct (or).A, put forward suggestions and opinions to improve the internal control to the entrusting unitB, using professional knowledge to propose tax evasion to the entrusting unitC, hold the accounting knowledge training class in the entrusting unit, preach the accounting legal system, and help to establish the concept of financial management according to lawD, to help the entrusted units responsible for complete performance assessment tasks, the depreciation of fixed assets and bank loan interest, treatment suggestions[correct answer] AC[your answer]27, "adherence to standards" is an important content of accounting professional ethics. The basic requirements of adhering to the guidelines are ().A, familiarity ruleB, guidelinesC, follow the guidelinesD, adherence criteria[correct answer] ACD[your answer]28, the difference between accounting legal system and accounting professional ethics is mainly reflected in ().A, different in natureB, different range of actionC, different forms of implementationD, the implementation of different security mechanisms[correct answer] ABCD[your answer]29, the content of accounting professional ethics education mainly includes ().A, accounting professional ethics educationB, accounting professional ethics educationC, accounting professional ethics warning educationD and other education related to accounting professional ethics[correct answer] ABCD[your answer]30, the following, () belong to the basic content of professional ethics.A, love and dedicationB, honest and trustworthyC, serving the massesD, dedicate Society[correct answer] ABCD[your answer]Three. Judgment questions1, accounting professional ethics requires not only to adjust the external behavior of accounting personnel, but also to adjust the internal spiritual world of accounting personnel. ()Y, right N, wrong[correct answer] Y[your answer]2, the accounting professional ethics and accounting legal system, are to ensure the implementation of the country's coercive force. ()Y, right N, wrong[correct answer] N[your answer]3, the financial department can achieve the supervision and inspection of accounting professional ethics through the combination of accounting qualification certificate registration management and accounting professional ethics inspection. ()Y, right N, wrong[correct answer] Y[your answer]4, the accounting legal system requires not only to adjust the external behavior of accounting personnel, but also to adjust the internal spiritual world of accounting personnel, and its range of adjustment is far broader than professional ethics. ()Y, right N, wrong[correct answer] N[your answer]5, accounting professional ethics relies on the consciousness of accounting practitioners, has a strong self-discipline. ()Y, right N, wrong[correct answer] Y[your answer]6, the accounting legal system is the highest requirement for accounting personnel behavior. ()Y, right N, wrong[correct answer] N[your answer]7, the appointment of accounting personnel professional duties, in addition to having the same level of professional and technical qualifications, should also observe its compliance with professional ethics. ()Y, right N, wrong[correct answer] Y[your answer]8, accounting professional ethics is an important social and ideological basis for the implementation of accounting legalnorms,Accounting legal system is the institutional guarantee to promote the formation and compliance of accounting professional ethics. ()Y, right N, wrong[correct answer] Y[your answer]9, the financial department can achieve the supervision and inspection of accounting professional ethics through the combination of accounting qualification certificate registration management and accounting professional ethics inspection. ()Y, right N, wrong[correct answer] Y[your answer]10, accounting professional ethics is the social and ideological basis for the normal operation of accounting legal system. ()Y, right N, wrong[correct answer] Y[your answer]11, accounting professional ethics is the means to adjust the interests of accounting professional activities. ()Y, right N, wrong[correct answer] Y[your answer]12, accounting professional ethics has a wide range of social and relative stability. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]13, love and dedication is the essence of professional ethics. ()Y, right N, wrong[correct answer] N[your answer] Y14, serving the masses is the starting point and end result ofprofessional ethics. ()Y, right N, wrong[correct answer] N[your answer] Y15, love and dedication is the basis and conditions for accounting personnel to do their job well. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]16, honesty and trustworthiness is the soul of the professional ethics of accounting personnel. ()Y, right N, wrong[correct answer] N[your answer] Y17, accounting professional ethics is the social and ideological basis for the normal operation of accounting legal system. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]18, the form of accounting professional ethics education includes receiving education and self-education. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]19, accounting professional ethics education is an important way to improve the level of accounting professional ethics. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]20, the purpose of accounting professional ethics inspection is to provide the basis for accounting professional rewards and punishments. ()Y, right N, wrong[correct answer] Y[your answer] Y [correct]。