第十三章 會(huì)計(jì)法

第十一章會(huì)計(jì)法一、會(huì)計(jì)法的基本原則

⑴依法辦理會(huì)計(jì)事務(wù)⑵設(shè)置會(huì)計(jì)帳簿，保障其真實(shí)、完整⑶單位負(fù)責(zé)人保證會(huì)計(jì)工作、資料的真實(shí)性、完整性⑷依法進(jìn)行會(huì)計(jì)核算和會(huì)計(jì)監(jiān)督⑸忠于職守、堅(jiān)持原則

二、會(huì)計(jì)管理體制三、會(huì)計(jì)監(jiān)督

㈠單位負(fù)責(zé)人的義務(wù)⑴對(duì)本單位的會(huì)計(jì)工作和會(huì)計(jì)資料的真實(shí)性和完整性負(fù)責(zé)。⑵對(duì)依法履行職責(zé)的會(huì)計(jì)人員打擊報(bào)復(fù)的,情節(jié)惡劣的,處3年以下有期徒刑拘役.

㈡會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員的義務(wù)

⒈對(duì)原始憑證的審核和監(jiān)督

⑴對(duì)于記載不準(zhǔn)確、不完整的原始憑證，予以退回，要求經(jīng)辦人員更正、補(bǔ)充。⑵對(duì)不真實(shí)、不合法的原始憑證，不予受理。⑶對(duì)弄虛作假、嚴(yán)重違法的原始憑證，在不予受理的同時(shí)，應(yīng)當(dāng)予以扣留，并向單位負(fù)責(zé)人報(bào)告。⒉釀對(duì)至偽宜造敘、利變掛造候、獻(xiàn)故增意柜毀掩滅顏會(huì)紅計(jì)疑帳毒簿獨(dú)或享設(shè)舊立斷帳遠(yuǎn)外可帳膜行晝?yōu)槠壑苿僦顾徒g糾私正敘。⒊奴督禁促駝并繡嚴(yán)屑格停執(zhí)醒行旺財(cái)犬產(chǎn)扎清難查超制煎度零。⒋篩對(duì)增財(cái)床務(wù)述收遮支嘩進(jìn)催行血監(jiān)啦督㈢維財(cái)溉政壘等嬸有皇關(guān)市部渴門(mén)浪的考監(jiān)貼督三閃、菠會(huì)愁計(jì)岔機(jī)瞇構(gòu)龜和闊會(huì)滾計(jì)脊人彎員㈠脖會(huì)搖計(jì)宋機(jī)爭(zhēng)構(gòu)送和門(mén)會(huì)志計(jì)憤人栽員閘的油設(shè)鞋置⑴姻設(shè)滔置粉會(huì)蜻計(jì)機(jī)機(jī)衡構(gòu)怪和覺(jué)會(huì)象計(jì)召人追員療，恰指丟定辮會(huì)漲計(jì)需主潛管策人冷員⑵腿大倉(cāng)、緊中掘型醫(yī)企撕業(yè)磚必啦須褲設(shè)旬置外總藏會(huì)扮計(jì)百師捏制士度⑶型會(huì)盞計(jì)并機(jī)巨構(gòu)喬內(nèi)禮部甜應(yīng)林建要立防稽事核勾制宿度會(huì)腎計(jì)露工鄉(xiāng)豐作漏崗璃位析可贊以唇一遠(yuǎn)人污一慶崗釀、評(píng)一舒人紛多嗓崗棟。像但露出然納猶人站員窄不頌得篩兼禽管紅稽糊核博、罩會(huì)裂計(jì)島檔殲案抗和穗收勾入廊、魚(yú)支棟出拐、孕費(fèi)澇用梅、勿債稠權(quán)雀?jìng)鶐?wù)伐帳驚目敘的博登水記勸工廟作距。⑷仗會(huì)輩計(jì)怒人折員效的萌任惰職耕資勇格會(huì)華計(jì)承從餃業(yè)繁資梅格吧證浪書(shū)會(huì)津計(jì)稠機(jī)卡構(gòu)遲負(fù)宇責(zé)綠人舅應(yīng)弊具銀備牧?xí)烙?jì)燭師鍋以骨上塘的驗(yàn)技貞術(shù)爪資壘格訓(xùn)或姥從瀉事劑會(huì)初計(jì)急工孟作撒3省年靜以守上瞞經(jīng)葛歷會(huì)縫計(jì)套證女實(shí)笛行枝注層冊(cè)花登輕記諸和欠年愁檢目考話核見(jiàn)制油度⑸墻會(huì)潤(rùn)計(jì)川人計(jì)員舌調(diào)鞏動(dòng)容或脾離館職溪辦掏理鄭交乳接峰手及續(xù)一仆般猴會(huì)漿計(jì)哲人春?jiǎn)T跟辦山理乞交嶄接油手邁續(xù)丑，弊由殿會(huì)棄計(jì)占機(jī)艙構(gòu)器負(fù)塌責(zé)權(quán)人呀監(jiān)扯交會(huì)幫計(jì)輸機(jī)愁構(gòu)和負(fù)運(yùn)責(zé)俘人裝交抄接乒，瘦由乎單花位購(gòu)負(fù)灰責(zé)哭人何監(jiān)妄交移仰交刪人刺員害對(duì)惹移遷交勻的勇會(huì)塔計(jì)斃憑肢證區(qū)、竊帳欣簿抽、懼報(bào)壯表蝴、休資雁料土的伍真稅實(shí)呆性鍵負(fù)英責(zé)服。戚接好替梯人販員攀繼原續(xù)軌使市用洲。⑹享會(huì)漲計(jì)疾人龜員勸遵牲守棵職貫業(yè)叫道簡(jiǎn)德⑺鳳會(huì)限計(jì)勾人著員查的前教覺(jué)育丈培孟訓(xùn)扒（赴2劃4劉小懸時(shí)蓄）[么案絮例接1獄]2償0贊0演2拆年謊2樹(shù)月凳，叔某幕市雕財(cái)紙政耕部檢門(mén)量派愧出腿檢音查蟲(chóng)組備對(duì)裙國(guó)獨(dú)有梢大芹型末企艙業(yè)課甲綿的事會(huì)弄計(jì)全工揪作家進(jìn)真行劣檢轟查彈。帽檢雞查圓中輝了濕解勢(shì)到網(wǎng)以雹下質(zhì)情播況沿：聞（嗓1籃）疤2誤0欺0字1咐年五1懼月跪，梳該丘廠檢會(huì)峰計(jì)蟲(chóng)人械員遠(yuǎn)A煙脫燃產(chǎn)嬌學(xué)草習(xí)史1仙個(gè)貢月恨，緊會(huì)凡計(jì)守機(jī)語(yǔ)構(gòu)昌負(fù)接責(zé)桑人低B吳指咸定克出料納芽C矮臨京時(shí)植兼擁管千A穩(wěn)的犧會(huì)庭計(jì)冬檔桿案次保柏管宰工領(lǐng)作熟，摸未石辦喊理催會(huì)努計(jì)乞工次作衣的雜交嘩接府手論續(xù)鄉(xiāng)豐。饞（標(biāo)2同）蔽2氏0懶0款1栗年揪2再月占，伙會(huì)唉計(jì)無(wú)人泉員蔥D凡調(diào)禾離菊該靠廠崖，泊在肌會(huì)窄計(jì)棗機(jī)雨構(gòu)均負(fù)野責(zé)貢人積B寒的敵監(jiān)鹿交礎(chǔ)下蘿，部D另將佛自泳己堵負(fù)黎責(zé)往的由會(huì)譜計(jì)得賬彩簿輛移霜交絹給刻會(huì)仰計(jì)享人堂員材E納，建但沙E哪的撿交晚接替中予因僑疏任忽沉未耐發(fā)妹現(xiàn)義所英接攤會(huì)檢計(jì)液資絹料門(mén)在霸合林法坡性蒼、漫真秘實(shí)效性杏、匹完筋整茫性某方疊面逃的判問(wèn)猶題忠。蚊（掘3雀）蔽2滔0與0顆1流年作4局月職，潤(rùn)會(huì)奧計(jì)堂機(jī)宗構(gòu)籠負(fù)萌責(zé)村人贈(zèng)B印調(diào)隊(duì)離冠該稻廠甘，派該切廠綁廠距長(zhǎng)割張架某磁任獵命允自信己印的隊(duì)直贈(zèng)系處親務(wù)屬茂F爐為捏會(huì)描計(jì)現(xiàn)機(jī)蔬構(gòu)挽負(fù)扶責(zé)人劃，武F聞?dòng)旨潍I(xiàn)命脅自鏈己蘿的線直且系識(shí)親訊屬育G掌在茅該娛廠顯的欣會(huì)難計(jì)敞機(jī)度構(gòu)作中汽擔(dān)括任棄出蛾納泉，紡并階由菜G筋兼裹管名債促權(quán)怎債貢務(wù)塔賬博目增的漲登您記澆工汽作帶。獨(dú)（季4徹）逗2絕0纖0故1松年處5嫌月挺，蛾張友某申根慌據(jù)避職舅工段代復(fù)表商大住會(huì)凱的腐建滔議妙，扛解障聘堂了始總井會(huì)滅計(jì)藏師醒H灣，饅并撇任筆命摧會(huì)惜計(jì)攀人步員嘩I渴擔(dān)余任心該乘廠忙的探總鮮會(huì)膛計(jì)提師芹。問(wèn)指題斥：花⑴繭會(huì)齊計(jì)姻人嘩員甚A仆脫庸產(chǎn)片學(xué)婦習(xí)緩1逆?zhèn)€猶月喚，撿是廟否拒需框要佳辦倡理處會(huì)穴計(jì)附工階作望的爸交綱接料手次續(xù)俘？央并溉說(shuō)晴明偉理繩由鑰。⑵鞋出媽納恨C狀臨額時(shí)份兼涼管棗A閥的盲會(huì)汪計(jì)零檔腐案寺保噴管鍬工阿作茫是輪否轎符在合構(gòu)規(guī)際定妻？羽并洗說(shuō)捐明味理矮由饑。⑶漢會(huì)唉計(jì)潛人貿(mào)員相D到對(duì)素于基所備移夜交念會(huì)摩計(jì)輔資終料蛇的慶合免法念性誦、姿真優(yōu)實(shí)敵性霜、冤完警整挺性念，賓能招否和以截會(huì)究計(jì)趣資砍料鵝已舅移周交暫而彎推繁脫之責(zé)寶任產(chǎn)？愁并誓說(shuō)料明陰理騎由垂。⑷襖接冒替慌人水員肯E廢因否疏允忽跡未扁發(fā)?，F(xiàn)堤所態(tài)接鉛會(huì)尿計(jì)薄資顯料唱在籃合謀法阿性除、聾真麥實(shí)稈性洲、凈完菜整畝性桶方腐面售的沃問(wèn)罵題惕，破是址否蹄對(duì)日該料會(huì)困計(jì)伯資慣料扁負(fù)匯法猛律理責(zé)泉任寇？州并疑說(shuō)奴明燭理紀(jì)由惰。⑸頭張錢(qián)某菌任戶命棕自徑己炒的塊直市系躲親決屬軍F柱為掉會(huì)鎖計(jì)匪機(jī)碰構(gòu)抖負(fù)茫責(zé)狐人幣是亂否醬符祥合茄規(guī)昏定慘？脹并屬說(shuō)珠明好理勾由這。位⑹襖F句任棵命跳自歲己島的屬直烈系客親乒屬噸G圍在籃該準(zhǔn)廠像的勞會(huì)招計(jì)放機(jī)且構(gòu)疲中蔑擔(dān)嫂任圈出五納盤(pán)，盲并爹由也G質(zhì)兼濟(jì)管黃債再權(quán)璃債陽(yáng)務(wù)邁賬圈目植的翼登布記衣工扁作甚