初級(jí)會(huì)計(jì)職稱考試《經(jīng)濟(jì)法基礎(chǔ)》練習(xí)題:偽造會(huì)計(jì)資料行為
單項(xiàng)選擇題
某單位會(huì)計(jì)張某采用涂改手段,將金額力10000元的購(gòu)貨發(fā)票改為40000元。根據(jù)《會(huì)計(jì)法》的規(guī)定,該行為屬于(     )。
A偽造會(huì)計(jì)憑證
B變?cè)鞎?huì)計(jì)憑證
C偽造會(huì)計(jì)賬簿
D變?cè)鞎?huì)計(jì)賬簿
正確答案:B
答案解析:
(1)偽造會(huì)計(jì)資料,包括偽造會(huì)計(jì)憑證和會(huì)計(jì)賬簿,是以虛假的經(jīng)濟(jì)業(yè)務(wù)為前提來(lái)編制會(huì)計(jì)憑證和會(huì)計(jì)賬簿,目的在于以假充真,