會(huì)計(jì)法規(guī)與職業(yè)道德 教學(xué)課件 作者 傅錫原 會(huì)計(jì)法規(guī)與會(huì)計(jì)職業(yè)道德答案

1、第一篇會(huì)計(jì)法規(guī)第一篇銀行概述179圍內(nèi)來判斷、預(yù)測在會(huì)計(jì)活動(dòng)中經(jīng)濟(jì)發(fā)展的趨勢和在會(huì)計(jì)活動(dòng)中會(huì)計(jì)行為應(yīng)承但的法律后果。5我國我國會(huì)計(jì)規(guī)章的層次怎樣劃分？（1）會(huì)計(jì)核算制度（2）會(huì)計(jì)監(jiān)督制度（3）會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員制度（4）會(huì)計(jì)工作制度。6我國的我國的會(huì)計(jì)體系如何構(gòu)成？體系如何構(gòu)成？（1）基本會(huì)計(jì)法規(guī)：基本會(huì)計(jì)法規(guī)是調(diào)整國民經(jīng)濟(jì)各部門和所有領(lǐng)域經(jīng)濟(jì)活動(dòng)中會(huì)計(jì)關(guān)系的法律的總稱。（2）專項(xiàng)會(huì)計(jì)法規(guī)：專項(xiàng)會(huì)計(jì)法規(guī)是調(diào)整經(jīng)濟(jì)活動(dòng)中某一方面會(huì)計(jì)關(guān)系的

2、法律規(guī)范的總稱。（3）部門會(huì)計(jì)法規(guī)：是調(diào)整國民經(jīng)濟(jì)某個(gè)部門的經(jīng)濟(jì)活動(dòng)中會(huì)計(jì)關(guān)系的法律規(guī)范的總稱。（4）其他法規(guī)中的會(huì)計(jì)法規(guī)：是相關(guān)的調(diào)整會(huì)計(jì)法律關(guān)系的法律規(guī)范。7會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則（1）會(huì)計(jì)制度是處理會(huì)計(jì)事務(wù)的規(guī)章、規(guī)則、程序、和辦法等的總稱。（2）會(huì)計(jì)準(zhǔn)是按會(huì)計(jì)對(duì)象要素或經(jīng)濟(jì)業(yè)務(wù)的特點(diǎn)、會(huì)計(jì)報(bào)告的種類分別制定。8會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則有哪些區(qū)別？會(huì)計(jì)制度和會(huì)計(jì)準(zhǔn)則有哪些區(qū)別？（1）會(huì)計(jì)制度以規(guī)則為導(dǎo)向，它對(duì)會(huì)計(jì)科目和會(huì)計(jì)

3、報(bào)表進(jìn)行直接規(guī)范，重點(diǎn)規(guī)范會(huì)計(jì)行為和結(jié)果，側(cè)重于記錄和會(huì)計(jì)報(bào)告對(duì)會(huì)計(jì)人員的素質(zhì)要求比較低。（2）會(huì)計(jì)準(zhǔn)則以原理為導(dǎo)向，并不對(duì)會(huì)計(jì)科目和會(huì)計(jì)報(bào)表進(jìn)行直接的規(guī)范，而是把重點(diǎn)放在規(guī)范會(huì)計(jì)決策的過程中，側(cè)重于確認(rèn)和計(jì)量，需要會(huì)計(jì)人員的專業(yè)判斷能力，對(duì)會(huì)計(jì)人員的素質(zhì)要求比較高。在實(shí)際會(huì)計(jì)工作中，兩者相輔相成，必須保持一致。10設(shè)置獨(dú)立會(huì)計(jì)機(jī)構(gòu)的意義是什么？設(shè)置獨(dú)立會(huì)計(jì)機(jī)構(gòu)的意義是什么？（1）保證會(huì)計(jì)機(jī)構(gòu)能按《會(huì)計(jì)法》要求依法行使職權(quán)，減少不必要的

4、行政干預(yù)或外部干預(yù)；（2）減少中間環(huán)節(jié)，便于會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員直接與單位負(fù)責(zé)人溝通，預(yù)防或減少違法的會(huì)計(jì)事項(xiàng)發(fā)生；（3）有利于會(huì)計(jì)信息和會(huì)計(jì)資料的真實(shí)、完整、合法。11會(huì)計(jì)機(jī)構(gòu)設(shè)置的原則是什么？會(huì)計(jì)機(jī)構(gòu)設(shè)置的原則是什么？（1）根據(jù)單位規(guī)模的大小和會(huì)計(jì)工作的繁簡程度確定會(huì)計(jì)機(jī)構(gòu)的設(shè)置形式（2）會(huì)計(jì)機(jī)構(gòu)的設(shè)置應(yīng)科學(xué)組織合理分工（3）會(huì)計(jì)機(jī)構(gòu)的設(shè)置應(yīng)按“內(nèi)部牽制制度”的原則搞好內(nèi)部分工工作12為什么要設(shè)置代理記賬機(jī)構(gòu)？為什么要設(shè)置代理記賬機(jī)構(gòu)