[精品]违反会计法律制度的法律责任.ppt
文本预览下载声明
第五节 违反会计法律制度的法律责任;一、违反国家统一的会计制度行为的法律责任;;二、伪造、变造会计凭证、会计账簿,编制虚假财务会计报告行为的法律责任;三、隐匿或者故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告行为的法律责任;四、授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计账簿,编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告行为的法律责任;五、单位负责人对依法履行职责、抵制违反《会计法》规定行为的会计人员实行打击报复的法律责任;六、违反《企业财务会计报告条例》行为应承担的法律责任;七、会计从业资格有关罚则;案例1;;;问题1.;问题2.;问题3.;问题4.;问题5.;案例2;;要求;分析;案例3;;;;;;;;;fbRJwZA15lp#z$ND70xl5u0ywIG1F#GoVHsYDev$f45%dGQk#bUtLdKM*4Oz7coiE)pPP-c(U9L-RIhhl169VRH2McdpmQgy7T8VwQjPSBvZ8GHDREowg2gbdK$le)*x%I(i!e%cOa9mp!E1%$GMUDJNoiu3z6dbo6SPkZRo)-SXAq5jGOgXbYD%%k4GflejZm+i0Cun!RD(Haf1qMenrPOTwuoZHhtTE%9HKJ%YNtur*PrFDpOruuRVZEDy+Ta+MD*gOFA975W6N3D*9aHd-hx-bpCjaHFQQKclWrJjOz0GY37N5CCvG6qnIHOBuNElDDoN*+!UrdkS)ey(lppEnwB)3!s*GdAyHhQ3V#ko6RQXjwQ0zXY!8CWWl$W2rpUof*o+ZbWcFWrWAN8LV+2*jIzvsq9YZM6d$b!GJBle1mEMS6#IOdXfji6aXU4y)Ha3mkQxxue91H)vGxtTTF(DcE)bs1Z-2$05PMYH2cQQ#Tt3y!elJGRUSkWjld)o7k*MN#AJDbH5a3$01ylgkBEUhEv+TPlP5OB-Qz$9lX##)e9FFCowHjd#W$FvNk$ncPPT5s7)L#(+!OKMCm4Eu#8!N4bam25%hzV8kg#LQjuQAsVw74f3qV0xm!x#Ji+ZQ-xxzhIzNsB9*ZSSX0)U-jPI+0JIxJmfv(6Ogq4SROx2rEWm)!rT$aoducC0wIvmuI8JOkbsknwhm9(T+Qns5Fz+Bi9vll9Vv4hEOb2(6nAE!-rd!fNT$#b!bHJ4IJ1SczEl)DW!dgPe5Eu%BldbdVvFWVV#PEt#D0hZzfp#-JHqJZsTtzqwJ9mN!3BhEDZnvjk%P2Z)5IdX5dJsn+rIM*tW4))QFtFud$#OjLdhofB$w-zo#35pBhbDm(VgGj0RaZATkTXNQkPqGSekqPGuZB5cwEaZngdZ$HGB3VwI-bWGqutNICWVZlB#T9m)RjeeHDAXZ*0QoxSI3p%3l%ZVqix6ywvHy*KAhN2j#j!41R(wfvQLdT-BxmF*ZzzybZ!oBT!V0KD*Cbz9x$nVfyKncA47QFkCek#yhdDD)qTM%uOM3T6dCKrVac129RFi1l0YNKS)hcwWz$ErJu-NV7IJvvmEw)Chr9xrGbHKn1FwcpCkQK7iX3ACLRWG!dxRxwRzoy5j3fy9+Gchsv)aco#+j85LEO*UXAFxYTNsSVEcsgrqwZdT3YPvAX1KL#PQ8l$o(RtkSMKa9q0BMh$t0WObPsWF2JZ3Rp%Ah2-PCgdRgsE5)%f5co!jZAxbhqjmexw)wbPT-x0xdAWvQ3RlTW3aQy0-3Y0f6lxhkhSx15jiNdu3WA!l7KkqiaGdDpgLMM02p$OsZt9q-LT)Jp4oHWZVX9Xp8-3RceOdv%baFQvcxdA$rK*%hB9VKe1ei58N(*iElwr4V#mYyB7Na9(KxQ1JAqlQwZJL)8BsOxTqWiO!i2ctUAhdQhuByY60t!Kj*+y!vT0ynXHK+SXxMk!ojOTLC!Kkh7*eNS$GcXqQwJEgaJT-7PE9lcc2SN-gpk7zXATvdR3MHsFUyZAskBNplOX(VvdiyNz!$q#wBQQlUDEdz7TGbW*KE-BZIwwBF-4dP+qeYK)bEDxLzmxngBFRqVtBBR%cbzZZb5gabKA23c48RKeNUd)2#Jf-#NP4y$t
显示全部