2011年會(huì)計(jì)證考試財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德每日一練(2.2)

根據(jù)《會(huì)計(jì)專業(yè)職務(wù)試行條例》的規(guī)定，會(huì)計(jì)專業(yè)職務(wù)有總會(huì)計(jì)師、高級(jí)會(huì)計(jì)師、會(huì)計(jì)師、助理會(huì)計(jì)師和會(huì)計(jì)員。()
    【答案】× 【解析】會(huì)計(jì)專業(yè)職務(wù)分為高級(jí)會(huì)汁師、會(huì)計(jì)師、助理會(huì)計(jì)師和會(huì)計(jì)員；高級(jí)會(huì)計(jì)師為高級(jí)職務(wù)，會(huì)計(jì)師為中級(jí)職務(wù)，阻力會(huì)計(jì)師和會(huì)計(jì)人員為初級(jí)職務(wù)。總會(huì)計(jì)師不屬于會(huì)計(jì)專業(yè)職務(wù)。