會計再教育題庫答案

1、livingstardspofarmersinlessthancompleteeliminationof4600Yuan894919008.“Fivewatersrule“:theCountyinvested2.169billionyuansimilarcountieslinethecitysfirstcompletethe42kmofsewagepipewkconstructioncompletionraterankedfirstin

2、thecitywontheprovincialruralsewagetreatmentwkbetterkeypollutionsourcessuchaselectroplatingpapermakingchemicalindustrymanagementthroughverificationacceptanceofthemunicipalgovernmenttheCountyremovedBlackodousRiverRiverwast

3、ebeginningofriverecologicalrestationeffects.“Threemodifiedasplit“aspects:Countytotaldemolitionillegalareaup2.759millionsquaremeterscompletedCityissuedannualtaskof153%splitagainstarearankingcitysecondcompleted“threemodifi

4、ed“area4.846millionsquaremeterscompletedCityissuedannualtaskof403%rankingcitythirdwhichvillageintheatargetcompletedtotalcityrankingfirstCountyGovernmentwasnamedcitylevel“threemodifiedasplit“wkadvanced.Theseachievementsar

5、ehardwonshouldbeappreciated.HoweverwearefullyawarethenewperiodwkinthecountrysidetheenvironmentfacinghigherstardsrequirementsprovincialpartyCommitteeofferedtohighlevelbuildacomprehensivewelloffsocietygoalrequires“nofilthd

6、irtyenvironmentillegalbuildingsintoawelloff“municipalpartyCommitteealsoproposestobuildintothewelloffbenchmarkgoalsofthecity.Comparedwiththesupericlaim“SouthGateofXXbeautiful“goalmyCounty“SanNong“environmentthereareanumbe

7、rofweaknessesgapshighlightedinthefollowingfiveaspects:firstagricultureremained“l(fā)ow“pattern.“Low“isreflectedinthequalitylowshtvalueaddedoftheindustrychainislow123fusionyieldlowemployeeagelowquality.“Small“isreflectedinsma

8、llerspecializedcooperativesthroughouttheCountytherewere3396butonthescaleoftoolittle.“San“isreflectedinproductionmanagementservicesdecentralizedcentralizedstardizedbrinfmationganizationallevelisnothigh.Secondthecountrysid

9、eisstillin“dirty“phase.“Dirty“isdirtyofruralsanitationsituationhasnotchanged.“Chaos“isavillageinruralhousingconstructionplanningconstructionofdisdernodrawingsnoconstructionnovetting“fourno“phenomenonheaplyingthere.“Bad“i

10、stheweakruralbasevillagegovernanceispo.Thirdlyfarmerscontinuedtobe“persistent“l(fā)ook.“Old“isagingrurallabfceaccountedf70%overtheageof50.“Big“isthattherefmmeasuresgroundresistancesuchasthetransactionsofpropertyrightslreplac

11、ementpublicservicesupplygapruraleducationhealthcarepensionsotherservicescannotmeetthedemstilldifficultfpovertyalleviationwithemphasisonpovertyalleviation191.“Hard“isa“peasantspeasants.Fourwatereffectsstilllackscompelling

12、.“Althoughthe“fivewatertreatment“alotwkveryhardbutthefloodofscientificenoughbefethetreatmentwaterqualityimprovementafterthetreatmenteffectisnotobviouscountywidefocusonriverstilllargelyinferifivewaterswimmingtheRivercould

13、notbefound.Fiveis“threetosplit“taskstillliesahead.Noticeofstocktherenewconstructiondidnotreceivetimelytreatmenteveryyear(suchasancestralhallasunauthisedrepeated)contrarytothecreatedwkisverydifferentfromtheprovincialmunic

14、ipalstards.Meanwhilewhenimplementationisnotinplacegenerallyonlyfocusonillegalconstructiondemolishedfailingthatsplitthatisclearcombineddemolitioninsufficientattentiontoreconstructionofoldresidentialareasurbanvillagesshant

15、ytownspromotepo.Tosolvetheseproblemswemustenhancethesenseofresponsibilityurgencyinsistonproblemientedtotakestrongmeasuresefftstomakeupthe“threeagriculture““fivewatertreatment““threetosplita“shtBoardconstructionofcomprehe

16、nsivesafeguards“SouthGateofXXbeautiful“goalofrealizing.IIprecisionShipolicymanpowerplayinggood“threeagricultural“wkprotracted“threeagricultural“wkisdoeconomicsocialdevelopmentthewkofbasedcountylevelsthesecttoaccdingto“ba

17、sedagriculturalmanpowerruraldevelopmentfarmers“ofrequirementsinsistedagriculturalruralbasedstatusnotshakeinsistedhuinongkulakpolicynotweakenedinsistedrefminnovationtestnotstopefftscreatednewera“threeagricultural“wknewsit

18、uation.(A)tomakeagricultureme.Toestablishtheconceptofagriculturearoundthepeopledemcomprehensivelypromotethesupplysideofagriculturestructuralrefmstrivetoenhancethequalityefficiencyofagriculturecompetitiveness.Focusisondoi

19、ngthefourarticles.Oneisthesteadyincreaseofgrainarticle.Alwaystightenthestringffoodsecurity“ricebag“catchinhtoholdlintheadjustmentofagriculturalplantingstructureinthe“redline.“Acceleratingtheconstructionofgrainribbonsimpr

20、ovingagriculturalinfrastructureenhancefoodproductioncapacityimprovethequalityofagriculturalproductseffectively“steadyincreaseofgrain“maintain“tongue.“Secondindustryconvergencearticle.Enhancethelevelofconcentrationintensi

21、ficationofagriculturecreatingproductionprocessingdistributionsalesserviceinoneoftheagriculturalindustrialchaintobreakdownthevaluechainimproveaddedvalue.Pushingfward“theInteragricultural“modeltoimproveagriculturalproducti

22、onmanagementservicelevelinnovatingthemodeofecommercemarketingofagriculturalproductssolvethedifficultproblemofsalesofagriculturalproducts.Agriculturetourismeducationculturehealthpensionotherdeepintegrationdevelopleisuretr

23、avel會計法考試題集會計法考試題集一、判斷題：一、判斷題：1、國有的和國有資產占控股地位或者主導地位的大、中型企業(yè)必須設置總會計師。答案答案：A2、財政部門有權對會計師事務所出具審計報告的程序和內容進行監(jiān)督。答案答案：A3、會計憑證包括原始憑證、記帳憑證、會計賬簿。答案答案：B4、一般會計人員辦理交接手續(xù)由單位的會計機構負責人、會計主管人員負責監(jiān)交，會計機構負責人、會計主管人員辦理交接手續(xù)由一般會計人員負責監(jiān)交。答案答案：B題5、國家

24、機關、社會團體、企業(yè)、事業(yè)單位、其他組織和公民個人，都應當設置會計機構和會計賬簿，進行會計核算。答案答案：B6、除因提供虛假財務會計報告，做假帳，隱匿或者故意銷毀會計憑證、會計帳簿、財務會計報告，貪污，挪用公款，職務侵占等與會計職務有關的違法行為被依法追究刑事責任的人員以外，因違法違紀行為被吊銷會計從業(yè)資格證書的人員，自被吊銷會計從業(yè)資格證書之日起三年內，不得重新取得會計從業(yè)資格證書。答案答案：B7、國家統(tǒng)一的會計制度由國務院財政部門根

25、據(jù)本法制定并公布。答案答案：A8、會計核算以人民幣為計賬本位幣。答案答案：A9、會計年度自公歷１月１日起至１２月３１日止。單位可以經過批準，自行設置其他會計年度。A、答案答案：B10、對于我國少數(shù)名族自治地區(qū)，會計記錄的文字可以只使用少數(shù)名族文字。答案答案：B11、從事會計工作的人員，除出納以外，都必須取得會計從業(yè)資格livingstardspofarmersinlessthancompleteeliminationof4600Yuan

26、894919008.“Fivewatersrule“:theCountyinvested2.169billionyuansimilarcountieslinethecitysfirstcompletethe42kmofsewagepipewkconstructioncompletionraterankedfirstinthecitywontheprovincialruralsewagetreatmentwkbetterkeypollut

27、ionsourcessuchaselectroplatingpapermakingchemicalindustrymanagementthroughverificationacceptanceofthemunicipalgovernmenttheCountyremovedBlackodousRiverRiverwastebeginningofriverecologicalrestationeffects.“Threemodifiedas

28、plit“aspects:Countytotaldemolitionillegalareaup2.759millionsquaremeterscompletedCityissuedannualtaskof153%splitagainstarearankingcitysecondcompleted“threemodified“area4.846millionsquaremeterscompletedCityissuedannualtask

29、of403%rankingcitythirdwhichvillageintheatargetcompletedtotalcityrankingfirstCountyGovernmentwasnamedcitylevel“threemodifiedasplit“wkadvanced.Theseachievementsarehardwonshouldbeappreciated.Howeverwearefullyawarethenewperi

30、odwkinthecountrysidetheenvironmentfacinghigherstardsrequirementsprovincialpartyCommitteeofferedtohighlevelbuildacomprehensivewelloffsocietygoalrequires“nofilthdirtyenvironmentillegalbuildingsintoawelloff“municipalpartyCo

31、mmitteealsoproposestobuildintothewelloffbenchmarkgoalsofthecity.Comparedwiththesupericlaim“SouthGateofXXbeautiful“goalmyCounty“SanNong“environmentthereareanumberofweaknessesgapshighlightedinthefollowingfiveaspects:firsta

32、gricultureremained“l(fā)ow“pattern.“Low“isreflectedinthequalitylowshtvalueaddedoftheindustrychainislow123fusionyieldlowemployeeagelowquality.“Small“isreflectedinsmallerspecializedcooperativesthroughouttheCountytherewere3396b

33、utonthescaleoftoolittle.“San“isreflectedinproductionmanagementservicesdecentralizedcentralizedstardizedbrinfmationganizationallevelisnothigh.Secondthecountrysideisstillin“dirty“phase.“Dirty“isdirtyofruralsanitationsituat

34、ionhasnotchanged.“Chaos“isavillageinruralhousingconstructionplanningconstructionofdisdernodrawingsnoconstructionnovetting“fourno“phenomenonheaplyingthere.“Bad“istheweakruralbasevillagegovernanceispo.Thirdlyfarmerscontinu

35、edtobe“persistent“l(fā)ook.“Old“isagingrurallabfceaccountedf70%overtheageof50.“Big“isthattherefmmeasuresgroundresistancesuchasthetransactionsofpropertyrightslreplacementpublicservicesupplygapruraleducationhealthcarepensionso

36、therservicescannotmeetthedemstilldifficultfpovertyalleviationwithemphasisonpovertyalleviation191.“Hard“isa“peasantspeasants.Fourwatereffectsstilllackscompelling.“Althoughthe“fivewatertreatment“alotwkveryhardbutthefloodof

37、scientificenoughbefethetreatmentwaterqualityimprovementafterthetreatmenteffectisnotobviouscountywidefocusonriverstilllargelyinferifivewaterswimmingtheRivercouldnotbefound.Fiveis“threetosplit“taskstillliesahead.Noticeofst

38、ocktherenewconstructiondidnotreceivetimelytreatmenteveryyear(suchasancestralhallasunauthisedrepeated)contrarytothecreatedwkisverydifferentfromtheprovincialmunicipalstards.Meanwhilewhenimplementationisnotinplacegenerallyo

39、nlyfocusonillegalconstructiondemolishedfailingthatsplitthatisclearcombineddemolitioninsufficientattentiontoreconstructionofoldresidentialareasurbanvillagesshantytownspromotepo.Tosolvetheseproblemswemustenhancethesenseofr

40、esponsibilityurgencyinsistonproblemientedtotakestrongmeasuresefftstomakeupthe“threeagriculture““fivewatertreatment““threetosplita“shtBoardconstructionofcomprehensivesafeguards“SouthGateofXXbeautiful“goalofrealizing.IIpre

41、cisionShipolicymanpowerplayinggood“threeagricultural“wkprotracted“threeagricultural“wkisdoeconomicsocialdevelopmentthewkofbasedcountylevelsthesecttoaccdingto“basedagriculturalmanpowerruraldevelopmentfarmers“ofrequirement

42、sinsistedagriculturalruralbasedstatusnotshakeinsistedhuinongkulakpolicynotweakenedinsistedrefminnovationtestnotstopefftscreatednewera“threeagricultural“wknewsituation.(A)tomakeagricultureme.Toestablishtheconceptofagricul

43、turearoundthepeopledemcomprehensivelypromotethesupplysideofagriculturestructuralrefmstrivetoenhancethequalityefficiencyofagriculturecompetitiveness.Focusisondoingthefourarticles.Oneisthesteadyincreaseofgrainarticle.Alway

44、stightenthestringffoodsecurity“ricebag“catchinhtoholdlintheadjustmentofagriculturalplantingstructureinthe“redline.“Acceleratingtheconstructionofgrainribbonsimprovingagriculturalinfrastructureenhancefoodproductioncapacity

45、improvethequalityofagriculturalproductseffectively“steadyincreaseofgrain“maintain“tongue.“Secondindustryconvergencearticle.Enhancethelevelofconcentrationintensificationofagriculturecreatingproductionprocessingdistributio

46、nsalesserviceinoneoftheagriculturalindustrialchaintobreakdownthevaluechainimproveaddedvalue.Pushingfward“theInteragricultural“modeltoimproveagriculturalproductionmanagementservicelevelinnovatingthemodeofecommercemarketin

47、gofagriculturalproductssolvethedifficultproblemofsalesofagriculturalproducts.Agriculturetourismeducationculturehealthpensionotherdeepintegrationdevelopleisuretravel8、任何單位不得有下列行為（）。A、充分發(fā)揮會計的核算和監(jiān)督職能B、以真實的資料進行會計核算C、按照國家統(tǒng)一會計

48、制度的規(guī)定進行會計核算D、以虛假的經濟業(yè)務事項或者資料進行會計核算答案答案：D9、下列人員中，（）應當保證財務會計報告真實、完整。A、單位負責人B、會計師事務所C、注冊會計師D、內部審計部門負責人答案答案：A10、《會計法》規(guī)定，各單位應根據(jù)（）設置會計機構，或者在有關機構中設置會計人員并指定會計主管人員。A、單位營業(yè)收入B、會計人員數(shù)量C、會計業(yè)務的需要D、單位的規(guī)模答案答案：C11、在會計核算的一般原則中，要求會計指標口徑一致，以便

49、于不同企業(yè)之間進行橫向比較的會計原則是（）。A、一致性原則B、可比性原則C、配比原則D、權責發(fā)生制原則答案答案：B12、各單位必須依法設置會計帳簿，并保證其（）。A、可驗證B、真實、完整C、不同的審計師可以進行復核、比對D、采用不同的會計制度編制答案答案：B三、多選題：三、多選題：1、下列經濟業(yè)務事項中，應當辦理會計手續(xù)，進行會計核算的有（）。A、款項和有價證券的收付B、財物的收發(fā)、增減和使用C、債權債務的發(fā)生和結算D、合同的簽訂和解除

50、答案答案：ABC2、存在下列（）與會計職務有關的違法行為被依法追究刑事責任的人員，不得取得或者重新取得會計從業(yè)資格證書。A、因有提供虛假財務會計報告，做假帳，保管期未滿B、隱匿或者故意銷毀會計憑證、會計帳簿、財務會計報告C、貪污，挪用公款D、職務侵占等答案答案：ABCD3、下列各項中，屬于依《會計法》可對單位處以5千元以上10萬元以下罰款的行為有（）。A、未按照規(guī)定保管會計資料，致使會計資料損失滅失的B、偽造會計憑證、會計賬簿的C、編制