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class="zq_mbx"> <a href="/">首頁</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>識(shí)別會(huì)計(jì)資料偽造和變?cè)?/span> </div>  <div id="bcewwim" class="content clearfix" style=""> <div id="wgiiptf" class="left" style="">  <div id="dehxr4a" class="mk" data-mkid="33"></div> <div id="teyqps2" class="mk" data-mkid="38"></div>  <div id="neaq2fk" class="answers bf bb"> <h3 class="title">4個(gè)回答 <span id="ulqpg7o" class="refresh">默認(rèn)排序</span> <div id="2xzicvq" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="yxtab9t" class="get-more-reply"> <div class="dbp2tor" id="reply_5123976" class="p-question-answers bf bb"> <div id="o8ix9xt" class="person" data-userid="yulang1107"> <div id="dfxd9uz" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e77b8a0f9c51b43154c10ecb3e162eeb8ef72e2c.jpg" alt=""> </div> <div id="t7umeql" class="other idcard-triggerment"> <p class="name">mujiontheway</p> <p></p> </div> <div id="gqlj57g" class="appendDom idcard-triggerment"></div> <span id="89yaqsv" class="person-right">已采納</span> </div> <ans class="ans"><p><a href="/kj/8868/" target="_blank">偽造會(huì)計(jì)憑證</a>，是指以虛假的經(jīng)濟(jì)業(yè)務(wù)或者資金往來為前提，編造虛假的會(huì)計(jì)憑證的行為。<a href="/kj/3186/" target="_blank">變?cè)鞎?huì)計(jì)憑證</a>，是指采取涂改、挖補(bǔ)以及其他方法改變會(huì)計(jì)憑證真實(shí)內(nèi)容的行為。偽造會(huì)計(jì)賬簿，是指違反會(huì)計(jì)法和<a href="/kj/30301/" target="_blank">國家統(tǒng)一的會(huì)計(jì)制度</a>的規(guī)定，根據(jù)偽造或者變?cè)斓奶摷贂?huì)計(jì)憑證填制會(huì)計(jì)賬簿，或者不按要求登記賬簿，或者對(duì)內(nèi)對(duì)外采用不同的確認(rèn)標(biāo)準(zhǔn)、計(jì)量方法等手段編造虛假的會(huì)計(jì)賬簿的行為。變?cè)鞎?huì)計(jì)賬簿，是指采取涂改、挖補(bǔ)或者其他手段改變會(huì)計(jì)賬簿的真實(shí)內(nèi)容的行為。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/0951834621e2cd162cc5384a575e952e.jpg" style="margin: 0 auto;" alt="識(shí)別會(huì)計(jì)資料偽造和變?cè)?></p> </ans> <div id="nx4c22g" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">98</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評(píng)論（9）</a> <span id="lvppx2u" class="from"><time>1小時(shí)前發(fā)布</time></span> </div></div><div id="piip9ns" class="mk" data-mkid="36"></div><div id="egritvo" class="mk" data-mkid="37"></div><div class="j9mdfan" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="geagzsf" class="person" data-userid="free_allan"> <div id="jc7r9xt" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e5f696fa68e64d53b3ffe474d5c59b02cbb21023.jpg" alt=""> </div> <div id="2dogguy" class="other idcard-triggerment"> <p class="name">人艱不拆XP</p> <p></p> </div> <div id="d792yua" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>變?cè)焓侵刚鎸?shí)的憑證進(jìn)行修改，使其達(dá)到使用者的需求，而偽造資料則是偽造本身不存在業(yè)務(wù)，使其達(dá)到不法目的，其處罰應(yīng)該是差不多的。</p></p></ans> <div id="4xsh4ds" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">90</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（12）</a> <span id="zjekuy4" class="from"><time>4小時(shí)前發(fā)布</time></span> </div></div><div class="o4y7nrm" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="ukp7rl9" class="person" data-userid="free_allan"> <div id="6blcvyu" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0d3b07e3802d677438e1ecb24f940f8dfb132571.jpg" alt=""> </div> <div id="d798qnq" class="other idcard-triggerment"> <p class="name">深夜黑暗廚房</p> <p></p> </div> <div id="uth7rlq" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>性質(zhì)是一樣的。變?cè)?，是變，改變的變，就是原來有一個(gè)，你們把它“改變”了一下。是在一個(gè)真的基礎(chǔ)上，改成假的了。而偽造，本身就沒有真的，從頭到尾就全是假的。</p></p></ans> <div id="brumv2e" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">305</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（11）</a> <span id="f775pei" class="from"><time>10小時(shí)前發(fā)布</time></span> </div></div><div class="mk7od2w" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="rjl2ya9" class="person" data-userid="free_allan"> <div id="2rfmlpk" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e88b91d0a0ee9f96cba7f29f7df47bad06078a05.jpg" alt=""> </div> <div id="rtemu2w" class="other idcard-triggerment"> <p class="name">所謂尐寧</p> <p></p> </div> <div id="cmxfkwc" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>感覺用“無中生有”和“篡改事實(shí)”就能很好的區(qū)分了。偽造會(huì)計(jì)憑證是無中生有，是以“虛假”的經(jīng)濟(jì)業(yè)務(wù)為前提來<a href="/kj/3185/" target="_blank">編制會(huì)計(jì)憑證</a>。變?cè)鞎?huì)計(jì)憑證就是篡改事實(shí)，用涂改、挖補(bǔ)等手段“改變”會(huì)計(jì)憑證的真實(shí)內(nèi)容，以“歪曲”事實(shí)的真相。</p></p></ans> <div id="umhigjo" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">193</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（13）</a> <span id="n6xgxcg" 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