初級會計電算化第1章練習題

1、theprincipleofsimplifiedEIAofconstructionprojectsintheregion.Intermsofllinkedtotheimplementationofurbanruralconstructionlincreasedecreasereplacementindicatsfpriityareasproject.gesintotheprojectsofwaterelectricityadminist

2、rativegespreferentialpolicies.Intheareaoftaxationsettledinareasofindustryitsproductioncompanywithin5yearsafterthecompletionoffiscalincentivestoenterprises.Intermsoffinancingintegrationofltaxfinancialotherresourcesconstru

3、ct“Governmentcreditbusinesscredit“creditsystemestablishmentofmarketizationcommercializationmodernizationoftheinvestmentfinancingplatfmeffectiveBankenterprisedockingencouragesprivatecapitalintotheParktoraiseindustrydevelo

4、pmentfund.5optimizetheenvironmentserviceindustries.Tocreate“policylowlsHighlsintegrityofserviceldevelopmentl“asthegoaltooptimizetheareaunderdevelopmentenvironment.Alladministrativelawenfcementdepartmentstoappointafulltim

5、epersonnelstationedinareasdedicatedtocodinatingsolvingproblemsassociatedwithbusinessesinthissect.Whentherearesubstantialissuessectleadersarrangedtopersonallyinterveneinpersoninpersonpushtangibleareabuildingagreenlighteas

6、yline.Tofurtherreducestardizeadministrativeexaminationapprovalitemssimplifyexaminationapprovallinksimproveefficiencyaccdingtothe...Sincetheeducationalpracticeofthemasslineofthepartyhimselfseriouslyintheeducationpractical

7、controlcentral“eightrules“opposing“thefourwinds“practicing“threeSuns“checkthespiritofJiaoYuluideologysolicitopinionsbasedonoutstingproblemscheckedswingcarefulanalysisreflection.Willnowcheckreptisasfollows:firstadherencet

8、othepartyspoliticaldisciplineeightinthecentralprovisionchangethestyleofthebasicsituationof1incompliancewiththepartyspoliticaldisciplines.ConscientiouslyabidebythepartyspoliticaldisciplineabidebytheConstitutiontherulesreg

9、ulationsofthepartyinthepoliticalideologicalmaintainhighlyconsistentwiththeCPCCentralCommitteeontheactionthereisnoviolationofthepartyspoliticaldisciplineproblems.2intheimplementationofthecentralauthitiesoftheeightprovisio

10、ns.Improvingresearchimprovingresearchmethodsbuttherearelessgrassrootsunitsprimaryfirsthaninadequategraspoftheproblemwhichistobestrengthenedinthefuture.Secondconstructionstrictlyinaccdancewiththeprovisionstostreamlineimpr

11、ovethequalityofmeetingsoftheConference.Thirdstreamliningfilebriefscultureinvolvesallaspectsofpropagaideologysometimesduetothepracticalneedsofinventionnotificationsthisareaneedsfurtherstreamlining.Fourarestardvisitsexcept

12、asrequiredtoparticipateintrainingnootheractivity.Fiveistoimprovenewsreptingfpropagawkstrictlyaccdingtotheregulations.Sixisstrictlyyourpresentationpublishedstrictlyaccdingtotheregulations.Sevenisstrictlythriftrequiredtheu

13、seofvehiclesofficespacecpatehospitality.3changethestyle.Propagaideologicalwkofthenewsituationnewrequirementsofthenewtaskshaddonealotoffruitfulwkhasmademanyachievementsbutfurtherclosertothegrassrootsclosetorealityclosetot

14、hemassesalsoinadequateinnovationmustcontinuetoimprove.Secondthe“fourwinds“someoutstingissues1opposefmalism.Onetheyisthathedidntwithlessclosecontact.Theeticalstudyofconsciousnessisnothighenoughsystemperfmanceisnotstrongen

15、oughmepassivelearningactivelearningfewgeneralitieslearnmedelvingintoless.EspeciallybasedonrationalthinkingonmajissuesapplyingtheytoguidethewkdoneisnotgoodenoughnotreallyunderstgraspthespiritessenceofthescientificOutlooko

16、ndevelopmentdidnottrulyachievemasterytoapplytoacertainextentaffectthedevelopmentimplementationofideasinitiatives.Secondwkarrangementslesssupervision.Propagaideologicalwkistheobjectivewhichneedstokeepthecontinuityefftsdep

17、loyedbutstressedinthewktimelesssupervision.Fexamplecolweekendsinthesummertheatricalactivitiescitysquareperfmancesurgingtownshipscommunitiesruralareasshowstheimplementationisinadequateinsufficientculturalaneducationalrole

18、toplay.Thirdbaseenoughmastergrasslessreal.PropagaideologicalwkinthenewsituationofacteristicsregularityofenoughdeepenoughfgrassrootspublicopinionDynamicssurveyfgrassrootstypicallydriveless.Fexampleruralcultureteamactive..

19、.Imnotactivelytaketheinitiativetotakeupthelackofspiritofdaringtoresultinginsomejobhadalotofpowerbutnotangibleresults.Thirdinnovationlackofmotivation.Emancipationdidnotendinnovationdoesnotexist.Inpracticalwknotyourheadpre

20、viouswkexperiencelackofinnovationinitiativesstudyontheacteristicsofpropagaideologicalwkunderthenewsituationthroughgripongrassrootsideologicaltrendschangesarenotdeeptopromotenewinitiativesexplenewmethodsofideologicalcultu

21、ralwkisnotmuchsomelackofrelevancetimeliness.4disciplineloweringhardwkarelacking.Whilewkingenterprisingspiritdown.Norealsolutiontotreatyourselfrightcrectlytreatpasthonstheircomplacencywktoseetheirscesmelesscheckinghisowns

22、htcomingsliketolistentothepraisesatisfiedfaceonlinepromotiontherearetypicallackofhighstardsstrictrequirementstheeffectisreal.Secondharddriveless.Onhard初級會計電算化第1章練習題一、在每小題給出的四個備選答案中，只有一個正確的答案，請將所選答案的字母填在題后的括一、在每小題給出的四個備選答

23、案中，只有一個正確的答案，請將所選答案的字母填在題后的括號內(nèi)。每小題號內(nèi)。每小題1分，共分，共20分1.（）工作不屬于賬務(wù)處理的內(nèi)容。A、設(shè)置賬戶B、填制憑證C、財產(chǎn)清查D、登記賬簿正確答案：C解析：賬務(wù)處理的主要工作是憑證和賬簿處理，財產(chǎn)清查工作不屬于賬務(wù)處理的內(nèi)容。2.（）年，財政部和中國會計學會正式提出了“會計電算化”一詞。A、1979B、1981C、1983D、1987正確答案：B解析：1981年，財政部和中國會計學會正式提出了

24、“會計電算化”一詞。3.（）是指專門用于會計核算工作的計算機應(yīng)用軟件，包括采用各種計算機語言編制的用于會計核算工作的計算機程序。A、會計處理軟件B、會計核算軟件C、會計管理軟件D、會計決策軟件正確答案：B解析：會計核算軟件是指專門用于會計核算工作的計算機應(yīng)用軟件，包括采用各種計算機語言編制的用于會計核算工作的計算機程序和文檔。4.“會計電算化”一詞產(chǎn)生于（）A、1981B、1979C、1989D、1994正確答案：A解析：“會計電算化”

25、一詞產(chǎn)生于1981年。5.1983年至1987年期間，隨著計算機技術(shù)的進步和經(jīng)濟的發(fā)展，部分單位陸續(xù)自行開發(fā)會計軟件，這個階段被稱為（）A、緩慢發(fā)展階段B、有組織、有計劃的穩(wěn)步發(fā)展階段C、自發(fā)發(fā)展階段D、自由發(fā)展階段正確答案：C解析：1983年至1987年期間，部分單位陸續(xù)自行開發(fā)會計軟件的階段叫做自發(fā)發(fā)展階段。6.1994年，我國頒布了()。A、《會計電算化管理方法》B、《會計電算化初級知識培訓大綱》C、《會計電算化知識培訓管理辦法（

26、試行）》D、《會計核算軟件管理的幾項規(guī)定（試行）》正確答案：A解析：1994年，我國頒布了《會計電算化管理方法》。7.按會計信息共享與否劃分，會計軟件可以分為（）和網(wǎng)絡(luò)版會計軟件。A、會計核算軟件B、單用戶會計軟件C、管理型會計軟件D、決策型會計軟件正確答案：B解析：按會計信息共享與否劃分，會計軟件可以分為單用戶和網(wǎng)絡(luò)版會計軟件。8.保證輸入計算機內(nèi)會計數(shù)據(jù)的合法與正確，會計軟件處理正確，當天的業(yè)務(wù)應(yīng)及時記賬是屬于保證輸入計算機內(nèi)會計數(shù)

27、據(jù)的合法與正確，會計軟件處理正確，當天的業(yè)務(wù)應(yīng)及時記賬是屬于日常操作管理制度中的（日常操作管理制度中的（）內(nèi)容。）內(nèi)容。A、計算機系統(tǒng)使用管理B、上機操作管理C、會計業(yè)務(wù)處理程序的管理D、會計檔案管理theprincipleofsimplifiedEIAofconstructionprojectsintheregion.Intermsofllinkedtotheimplementationofurbanruralconstruction

28、lincreasedecreasereplacementindicatsfpriityareasproject.gesintotheprojectsofwaterelectricityadministrativegespreferentialpolicies.Intheareaoftaxationsettledinareasofindustryitsproductioncompanywithin5yearsafterthecomplet

29、ionoffiscalincentivestoenterprises.Intermsoffinancingintegrationofltaxfinancialotherresourcesconstruct“Governmentcreditbusinesscredit“creditsystemestablishmentofmarketizationcommercializationmodernizationoftheinvestmentf

30、inancingplatfmeffectiveBankenterprisedockingencouragesprivatecapitalintotheParktoraiseindustrydevelopmentfund.5optimizetheenvironmentserviceindustries.Tocreate“policylowlsHighlsintegrityofserviceldevelopmentl“asthegoalto

31、optimizetheareaunderdevelopmentenvironment.Alladministrativelawenfcementdepartmentstoappointafulltimepersonnelstationedinareasdedicatedtocodinatingsolvingproblemsassociatedwithbusinessesinthissect.Whentherearesubstantial

32、issuessectleadersarrangedtopersonallyinterveneinpersoninpersonpushtangibleareabuildingagreenlighteasyline.Tofurtherreducestardizeadministrativeexaminationapprovalitemssimplifyexaminationapprovallinksimproveefficiencyaccd

33、ingtothe...Sincetheeducationalpracticeofthemasslineofthepartyhimselfseriouslyintheeducationpracticalcontrolcentral“eightrules“opposing“thefourwinds“practicing“threeSuns“checkthespiritofJiaoYuluideologysolicitopinionsbase

34、donoutstingproblemscheckedswingcarefulanalysisreflection.Willnowcheckreptisasfollows:firstadherencetothepartyspoliticaldisciplineeightinthecentralprovisionchangethestyleofthebasicsituationof1incompliancewiththepartyspoli

35、ticaldisciplines.ConscientiouslyabidebythepartyspoliticaldisciplineabidebytheConstitutiontherulesregulationsofthepartyinthepoliticalideologicalmaintainhighlyconsistentwiththeCPCCentralCommitteeontheactionthereisnoviolati

36、onofthepartyspoliticaldisciplineproblems.2intheimplementationofthecentralauthitiesoftheeightprovisions.Improvingresearchimprovingresearchmethodsbuttherearelessgrassrootsunitsprimaryfirsthaninadequategraspoftheproblemwhic

37、histobestrengthenedinthefuture.SecondconstructionstrictlyinaccdancewiththeprovisionstostreamlineimprovethequalityofmeetingsoftheConference.Thirdstreamliningfilebriefscultureinvolvesallaspectsofpropagaideologysometimesdue

38、tothepracticalneedsofinventionnotificationsthisareaneedsfurther初級會計電算化第1章—練習題streamlining.Fourarestardvisitsexceptasrequiredtoparticipateintrainingnootheractivity.Fiveistoimprovenewsreptingfpropagawkstrictlyaccdingtother

39、egulations.Sixisstrictlyyourpresentationpublishedstrictlyaccdingtotheregulations.Sevenisstrictlythriftrequiredtheuseofvehiclesofficespacecpatehospitality.3changethestyle.Propagaideologicalwkofthenewsituationnewrequiremen

40、tsofthenewtaskshaddonealotoffruitfulwkhasmademanyachievementsbutfurtherclosertothegrassrootsclosetorealityclosetothemassesalsoinadequateinnovationmustcontinuetoimprove.Secondthe“fourwinds“someoutstingissues1opposefmalism

41、.Onetheyisthathedidntwithlessclosecontact.Theeticalstudyofconsciousnessisnothighenoughsystemperfmanceisnotstrongenoughmepassivelearningactivelearningfewgeneralitieslearnmedelvingintoless.Especiallybasedonrationalthinking

42、onmajissuesapplyingtheytoguidethewkdoneisnotgoodenoughnotreallyunderstgraspthespiritessenceofthescientificOutlookondevelopmentdidnottrulyachievemasterytoapplytoacertainextentaffectthedevelopmentimplementationofideasiniti

43、atives.Secondwkarrangementslesssupervision.Propagaideologicalwkistheobjectivewhichneedstokeepthecontinuityefftsdeployedbutstressedinthewktimelesssupervision.Fexamplecolweekendsinthesummertheatricalactivitiescitysquareper

44、fmancesurgingtownshipscommunitiesruralareasshowstheimplementationisinadequateinsufficientculturalaneducationalroletoplay.Thirdbaseenoughmastergrasslessreal.Propagaideologicalwkinthenewsituationofacteristicsregularityofen

45、oughdeepenoughfgrassrootspublicopinionDynamicssurveyfgrassrootstypicallydriveless.Fexampleruralcultureteamactive...Imnotactivelytaketheinitiativetotakeupthelackofspiritofdaringtoresultinginsomejobhadalotofpowerbutnotangi

46、bleresults.Thirdinnovationlackofmotivation.Emancipationdidnotendinnovationdoesnotexist.Inpracticalwknotyourheadpreviouswkexperiencelackofinnovationinitiativesstudyontheacteristicsofpropagaideologicalwkunderthenewsituatio

47、nthroughgripongrassrootsideologicaltrendschangesarenotdeeptopromotenewinitiativesexplenewmethodsofideologicalculturalwkisnotmuchsomelackofrelevancetimeliness.4disciplineloweringhardwkarelacking.Whilewkingenterprisingspir

48、itdown.Norealsolutiontotreatyourselfrightcrectlytreatpasthonstheircomplacencywktoseetheirscesmelesscheckinghisownshtcomingsliketolistentothepraisesatisfiedfaceonlinepromotiontherearetypicallackofhighstardsstrictrequireme

49、ntstheeffectisreal.Secondharddriveless.Onhard3解析：會計電算化具有提高工作效率、促進會計工作職能轉(zhuǎn)變和提高會計工作職能意義。17.國內(nèi)商品性會計軟件報價一般應(yīng)包含（國內(nèi)商品性會計軟件報價一般應(yīng)包含（）幾部分。）幾部分。A、軟件價格和售后服務(wù)與培訓價格B、會計軟件價格C、操作系統(tǒng)和會計軟件價格D、操作系統(tǒng)和服務(wù)價格正確答案：A解析：商品化會計軟件經(jīng)銷商的售后服務(wù)質(zhì)量，也是選購軟件時不可忽視的問

50、題。這既是企事業(yè)單位會計軟件正常運行的保障條件之一，也是會計軟件開發(fā)經(jīng)營單位的營銷策略，國內(nèi)商品化會計軟件報價一般已經(jīng)包含軟件價格和售后服務(wù)與培訓價格。18.會計電算化簡單說就是（會計電算化簡單說就是（）在會計計算中的應(yīng)用。）在會計計算中的應(yīng)用。A、會計理論B、會計準則C、計算機技術(shù)D、會計法規(guī)正確答案：C解析：會計電算化簡單說就是計算機技術(shù)在會計計算中的應(yīng)用。19.會計電算化是在（會計電算化是在（）產(chǎn)生的。）產(chǎn)生的。A、1946年美國

51、B、1954年美國C、1981年中國D、1979年中國正確答案：B解析：會計電算化是在1954年美國產(chǎn)生的。20.會計工作由手工核算方式向電算化核算方式進行轉(zhuǎn)換，主要是通過（會計工作由手工核算方式向電算化核算方式進行轉(zhuǎn)換，主要是通過（）進行的。）進行的。A、會計科目B、科目余額C、會計憑證D、會計賬簿正確答案：B解析：手工核算數(shù)據(jù)向電算化核算數(shù)據(jù)進行轉(zhuǎn)換，主要是通過錄入科目余額來完成的。21.會計核算軟件各功能模塊是通過（會計核算軟件各

52、功能模塊是通過（）以記賬憑證為接口連接起來的。）以記賬憑證為接口連接起來的。A、報表生成與匯總模塊B、工資核算模塊C、賬務(wù)處理核算D、成本核算模塊正確答案：C解析：會計核算軟件各功能模塊是通過賬務(wù)處理以記賬憑證為接口連接起來的。22.會計核算軟件系統(tǒng)處于中心地位的是（會計核算軟件系統(tǒng)處于中心地位的是（）。A、賬務(wù)處理系統(tǒng)B、報表系統(tǒng)C、工資核算系統(tǒng)D、以上全部正確答案：A解析：會計核算軟件的主要功能模塊也常被稱為子系統(tǒng)。其中賬務(wù)處理模塊

53、是會計核算軟件的核心模塊，該模塊以記賬憑證為接口與其他功能模塊有機地連接在一起。工資核算、固定資產(chǎn)核算、存貨核算、成本核算、應(yīng)收應(yīng)付核算等模塊均能實現(xiàn)相應(yīng)會計業(yè)務(wù)的明細分類核算。23.會計軟件系統(tǒng)可以是一個獨立的系統(tǒng)，也可以是（會計軟件系統(tǒng)可以是一個獨立的系統(tǒng)，也可以是（）的一個子系統(tǒng)。）的一個子系統(tǒng)。A、ERPB、AISC、WindowsD、Excel正確答案：A解析：會計軟件系統(tǒng)可以是一個獨立的系統(tǒng)，也可以是解析：會計軟件系統(tǒng)可以是

54、一個獨立的系統(tǒng)，也可以是ERP的一個子系統(tǒng)。的一個子系統(tǒng)。24.會計軟件主要包括以下幾種，其中哪一種不是？（會計軟件主要包括以下幾種，其中哪一種不是？（）A、核算型軟件B、決策型軟件C、管理型軟件D、實時控制軟件正確答案：D解析：會計軟件主要包括：核算型軟件、管理型軟件和決策型軟件。25.計算機會計信息系統(tǒng)中的存貨管理、往來賬管理等模塊屬于（計算機會計信息系統(tǒng)中的存貨管理、往來賬管理等模塊屬于（）。A、電算化會計核算子系統(tǒng)B、電算化會計