Which of the following standards must not be violated by management accountants

Accounting personnel include those engaged in the following specific accounting work:

a) Cashier; 2) Audit;

3) Accounting of assets, liabilities and equity (net assets) of all claimants;

4) Accounting of income and expenses (expenditures);

5) Accounting of financial results (** budget implementation results);

6) Preparation of financial accounting reports (final account reports);

7) Calendar accounting supervision;

8) Accounting file management within accounting institutions;

9) Other accounting training and promotion work.

The person in charge of the accounting institution (accounting supervisor) and the chief accountant of the unit belong to the accounting personnel.

It has the right to require the relevant departments and personnel of the unit to conscientiously implement the plans and budgets approved by the state;

Have the right to participate in the preparation of plans, the formulation of quotas, the signing of economic contracts, etc.;

Have the right to participate in relevant production, operation and management meetings;

It has the right to supervise and inspect the financial revenues and expenditures of the relevant departments of the unit, the use of the funds, and the safekeeping, sending, receiving, calculating, and inspecting of the property.

The answer is that they all belong to the top 10 accounting violations, which are:

1.Failure to set up accounting books in accordance with the law.

2.The act of setting up private accounting books. That is, it is often referred to as "off-the-books" and "small treasury".

3.Failure to fill in or obtain original vouchers in accordance with regulations, or the original vouchers filled in or obtained do not comply with regulations.

4.Registering accounting books on the basis of unaudited accounting vouchers or registering accounting books that do not comply with regulations.

5.The act of arbitrarily changing the accounting treatment.

6.The act of providing financial accounting reports to different users of accounting information on an inconsistent basis.

7.Failure to use the text of accounting records or the base currency of accounting in accordance with regulations.

8.Failure to keep accounting information in accordance with regulations, resulting in damage or loss of accounting information.

9.Failure to establish and implement the unit's internal accounting supervision system in accordance with regulations, or refusal to implement supervision in accordance with the law, or failure to truthfully provide relevant accounting information and relevant information.

10.The appointment of accountants is not in accordance with the provisions of the Accounting Law.

abcd

Analysis: The basic contents of the internal accounting control system include the internal accounting control system, the accounting personnel post responsibility system, the accounting processing procedure system, the internal control system, the audit system, the original record management system, the quota management system, the measurement and acceptance system, the property protection system, the budget control system, the financial revenue and expenditure approval system, the cost accounting system and the financial accounting analysis system.

Answer: Slippery C

Options A, B, and D violate the requirements of accounting professional ethics to participate in management, improve skills, and love and dedication, respectively, but do not violate the accounting legal system. Zhang's behavior in option C not only violated the requirements of integrity and self-discipline, but also violated the accounting legal system.

Answer]: Option C A, B, and Beat D respectively violate the requirements of participating in management, improving skills, and loving and dedicating themselves to the job in accounting professional ethics, but they do not violate the accounting legal system. Option C, Zhang's behavior not only violated the requirements of macro's integrity and self-discipline, but also violated the accounting legal system.

Answer]: B This question assesses the consequences of the accountant's violation of professional ethics. If the accounting personnel violate professional ethics and the circumstances are serious, the financial department shall revoke their accounting qualification certificates. Therefore, choose B for this question.