烟台会计师培训为您解答疑惑：

1.GUANYU“HUIJIGONGZUONIANXIAN”RUHELIJIE

DA：（1）GENJU2000NIAN7YUE1RIQISHIXINGDE《ZHONGHUARENMINGONGHEGUOHUIJIFA》DI38TIAOGUIDING，“CONGSHIHUIJIGONGZUODERENYUAN，BIXUQUDEHUIJICONGYEZIGEZHENGSHU。”YINCI，ZIXINXIUDINGDE《ZHONGHUARENMINGONGHEGUOHUIJIFA》SHIXINGHOU，WUZHENGSHANGGANGSHUWEIFAXINGWEI，BUNENGZUOWEIHEFADEHUIJIGONGZUONIANXIAN。

（2）GENJUCAIZHENGBU2000NIAN11YUE21RI《GUANYUHUIJIZHUANYEJISHUZIGEKAOSHIBAOMINGTIAOJIANZHONGXUELIYUHUIJIGONGZUONIANXIANWENTIDETONGZHI》（CAIHUI〔2000〕16HAO）GUIDING，YOUGUANHUIJIGONGZUONIANXIANDEYAOQIU，SHIZHIBAOKAORENYUANQUDEGUIDINGXUELIQIANHOUCONGSHIHUIJIGONGZUOSHIJIANDEZONGHE。YINCI，YOUXIAOHUIJIGONGZUONIANXIANKELEIJIJISUAN。

2.DUIWEIJIWEIGUIDEKAOSHENG，JIANGRUHECHULI

答：根据财政部、人事部《关于修订印发〈会计专业技术资格考试暂行规定〉及其实施办法的通知》（财会〔2000〕11号）和人事部《专业技术人员资格考试违纪违规行为处理规定》（人事部3号令）规定，对伪造学历、会计从业资格证书或资历证明的考生，将由会计考试管理机构吊销其会计专业技术资格，由发证机关收回其会计专业技术资格证书，两年内不得再参加会计专业技术资格考试。

3.DUIKAOSHIHEGERENYUANDEBANZHENG，YOUHEGUIDING

DA：DUIKAOSHIHEGERENYUAN，JIANGYIJUBAOMINGTIAOJIANDEXIANGGUANTIAOKUAN，JIXUSHIXINGYANZHENGLINGQUHEGEZHENGSHUDEGUIDING。DUIBUFUHEBAOMINGTIAOJIANDEKAOSHENG，JIANGBUYUBANFAHEGEZHENGSHU。