會計基礎(chǔ)3答案

1、rapiddevelopmentofthemarketeconomyenvironmenttoexplepublicservantsdutyconsumptionmoizationrefmhasprovidedagoodfoundation.Thesocializationofrearservicewkhasbeenlaunchedrapidprogressinsomeplacesdepartmentsdutyconsumptionmo

2、izationofcarrierapproachtomanagementhasbeenresolved.Thirdinrecentyearsexplingthemoizationofdutyconsumptionhasmadesomeprogresshavegainedsomeexperiencecanprovidereferencetothecomprehensiverefmofthesystemofpublicservantsdut

3、yconsumptionfurther.Implementingan“honestcanteen“stardizeofficialentertainingmanagementenhancingthetelecommunicationexpensemanagementeliminationofCountytravelcountrysidesubsidiesresearch“villageofficials“capitalizationma

4、nagementofcpatespendingsoon.Finallygroup...18sessiontobeheldinBeijingfromNovember92013to12th.35yearsagoblewthethirdplenarysessionoftherefmopeningupinthespringbreezechangedaffectthewldtoday35yearslaterintheeyesofthenation

5、thewldexpectagaintorefmmarkChinausheredinthe18session.XIGeneralSecretarypointedoutthatChinasrefmhasenteredacrucialperiodtheShamShuiPoDistrictmustbebasedongreaterpoliticalcouragewisdomlosenotimeindeepeningrefminimptantfie

6、lds.DarestocrackahardnutdarestoquestiontheRapidswhichdarestobreakthebarrierofideasdaretobenefitcurebarriers.Deepeningrefmopeningupisonscheduletoachieveinstitutionalsafeguardsofthemoderatelywelloff.Underthe“fiveinone“theG

7、enerallayoutofsocialistmodernizationrequirements18sessionofthedecisionwasa“fiveinone“theimprovementofoverallschemeofrefmwillpromoteanintegratedcodinatedeconomicpoliticalculturalsocialecologicalcivilizationconstructionoft

8、hefiverefmsthepartysconstructionintheareaofinstitutionalrefm.The“fiveinone“programmeistoachieveacomprehensiverefmofinstitutionalguaranteesfobjectivesofbuildawelloffsocietythesmoothprogressoftheconstructionofawelloffsocie

9、tyrefmtheobjectivesoftheprogramme.OneholdingtimeplaceimptanceonNovember92013tothe18sessionofthe12thBeijingsince197835havebeen7plenarysessioneachtimeonmajissuesofpoliticaleconomiclifeofthecountryhasmadeimptantdeployment.I

10、naccdancewithPRCpoliticalpracticeoftenateverysessionoftheCPCCentralCommitteeinaplenarysessionwasheldimmediatelyafterthepartysCongressonthetheme“personnel“discussingelectionCentralstopleaderssuchastheelectionoftheStingCom

11、mitteeofthepoliticalBureauthroughtheCentralCommitteemembersdecisionssuchasmembersoftheCentralMilitaryCommission.ThesecondplenarysessionisheldintwosessionsbefethegeneralelectionmainlytodiscussanewStatepersonnelissues.Butb

12、ythethirdplenarysessioneachsessionoftheCentralCommitteeofnationalinstitutionspersonnelproblemshavebeenarrangedyoucanconcentrateonnationaldevelopmentrefms.Previousplenarysessionisoftenbredwithacentralleadingcollectiveofte

13、nbylookingatthethirdplenumoftheinitiativetofoundthecurrentcentralleadershipcollectivegovernanceacteristics.FromtheanalysisoftheprocessofeconomicrefminChinaplenarysession12session1416plenarysessionhaveprogrammaticmeaningr

14、espectivelymarkingthefourstagesofChinaseconomicrefmthatthestartupphaseofrefmrefmconstructionphaseperfectingtheSocialistmarketeconomyframewkstageofsocialistmarketeconomy.Previousplenarysessiontopicsproposedtothethirdplena

15、rysessionof“takingclassstruggleasthekeylink“shiftedtosocialistmodernization12sessionmarkedthechangefromruraltourbanestablishedwithpublicownershipastheFoundationofaplannedcommodityeconomy13sessionatatimewhenboththeoldthen

16、ewsystemchangegovernancerectifytheeconomicder14...FairefficientauthitativeSocialistjudicialsystemsafeguardthepeoplesinterests.LegalauthitytoupholdtheConstitutiondeepeningtherefmofadministrativelawenfcementensurethattheri

17、ghttoexercisejudicialpowerindependentlyimpartiallyaccdingtolawtheprosecutionperfectingtherunningmechanismofjudicialpowerimprovethesystemofjudicialprotectionofhumanrights.PlenarysessionAffairstherighttoadheretothesystemle

18、tthepeopleauthitytoletthepowerrunintheSunisshutupinacageofthesystempowerpolicy.DecisionScienceimplementationshouldbeconstructedstrongsupervisetherunningofpowerfulsystemimprovethesystemofpunishingpreventingcruptionpromoti

19、ngpoliticalintegritystrivetoachievecadreshonestGovernmentintegritycleanpolitics.Tofmascientificeffectivecodinationofpowerrestrictionmechanismstostrengthenanticruptioninstitutionalinnovationinstitutionalprotectionsoundimp

20、rovementstylenmalsystem.PlenarysessionbuildingasocialistcultureinChinaenhancingnationalculturalsoftpowermustadheretotheientationofadvancedSocialistcultureadheretothedevelopmentofSocialistculturewithChineseacteristicsadhe

21、retothepeoplecentredwkientedfurtherdeepeningrefmofculture.Toimprovetheculturalmanagementsystemestablishimprovethemodernmarketsystembuildingmodernpublicculturalservicesystemimprovethelevelofcultureopening.Plenarysessionac

22、hievingdevelopmentresultsmeequitablebenefitofallpeoplewemustspeeduprefmofsocialprogramssolvetheissuesofconcerntothepeoplethemostdirectrealinterestbettermeettheneedsofthepeople.Todeepeneducationrefmimproveinstitutionalmec

23、hanismsfthe一、單選題：1.下列項目的余額，可能在資產(chǎn)負債表中用負數(shù)填列的是（）。A“無形資產(chǎn)”賬戶B“累計折舊”賬戶C“固定資產(chǎn)”賬戶D“應(yīng)交稅費”賬戶B2.某企業(yè)轉(zhuǎn)讓一臺舊設(shè)備，取得價款56萬元，發(fā)生清理費用2萬元。設(shè)備原值為60萬元，已提折舊10萬元。假定不考慮其他因素，該企業(yè)當期應(yīng)確認的固定資產(chǎn)處置利得為（）萬元。A54B6C4D56C3.企業(yè)采用分期付款方式購入設(shè)備一臺，總金額為600萬元，在未來6年每年年末支付10

24、0萬元。下列關(guān)于設(shè)備初始入賬價值的表述中，正確的是（）萬元。A等于600B大于600C小于600D不能確定C4.下列各項中，屬于企業(yè)資金運動起點的是（）。A資金的使用B資金的分配C資金的退出D資金的籌集D5.下列各項中，不能反映各科目的對應(yīng)關(guān)系，不便于分析和檢查經(jīng)濟業(yè)務(wù)的來龍去脈，不便于查對賬目的是（）。A匯總記賬憑證賬務(wù)處理程序B記賬憑證賬務(wù)處理程序C科目匯總表賬務(wù)處理程序D日記總賬賬務(wù)處理程序C6.某企業(yè)期末“應(yīng)付賬款”賬戶為貸方余

25、額26萬元，其所屬明細賬戶的貸方余額合計為33萬元，所屬明細賬戶的借方余額合計為7萬元；“預(yù)付賬款”賬戶為借方余額15萬元，其所屬明細賬戶的借方余額合計為20萬元，所屬明細賬戶的貸方余額合計為5萬元。則該企業(yè)資產(chǎn)負債表中“應(yīng)付賬款”和“預(yù)付賬款”兩個項目的期末數(shù)分別應(yīng)為（）萬元。A38和27B53和12C33和20D26和15A7.某企業(yè)報廢管理用設(shè)備一臺，原價400萬元，已提折舊389萬元，殘料估價10萬元（已入庫），另支付清理費用3

26、萬元，則應(yīng)記入“營業(yè)外支出”科目的金額為（）萬元。A4B9C3D13A8.下列各賬簿中，必須逐日逐筆登記的是（）。A原材料明細賬B收入明細賬rapiddevelopmentofthemarketeconomyenvironmenttoexplepublicservantsdutyconsumptionmoizationrefmhasprovidedagoodfoundation.Thesocializationofrearservice

27、wkhasbeenlaunchedrapidprogressinsomeplacesdepartmentsdutyconsumptionmoizationofcarrierapproachtomanagementhasbeenresolved.Thirdinrecentyearsexplingthemoizationofdutyconsumptionhasmadesomeprogresshavegainedsomeexperiencec

28、anprovidereferencetothecomprehensiverefmofthesystemofpublicservantsdutyconsumptionfurther.Implementingan“honestcanteen“stardizeofficialentertainingmanagementenhancingthetelecommunicationexpensemanagementeliminationofCoun

29、tytravelcountrysidesubsidiesresearch“villageofficials“capitalizationmanagementofcpatespendingsoon.Finallygroup...18sessiontobeheldinBeijingfromNovember92013to12th.35yearsagoblewthethirdplenarysessionoftherefmopeningupint

30、hespringbreezechangedaffectthewldtoday35yearslaterintheeyesofthenationthewldexpectagaintorefmmarkChinausheredinthe18session.XIGeneralSecretarypointedoutthatChinasrefmhasenteredacrucialperiodtheShamShuiPoDistrictmustbebas

31、edongreaterpoliticalcouragewisdomlosenotimeindeepeningrefminimptantfields.DarestocrackahardnutdarestoquestiontheRapidswhichdarestobreakthebarrierofideasdaretobenefitcurebarriers.Deepeningrefmopeningupisonscheduletoachiev

32、einstitutionalsafeguardsofthemoderatelywelloff.Underthe“fiveinone“theGenerallayoutofsocialistmodernizationrequirements18sessionofthedecisionwasa“fiveinone“theimprovementofoverallschemeofrefmwillpromoteanintegratedcodinat

33、edeconomicpoliticalculturalsocialecologicalcivilizationconstructionofthefiverefmsthepartysconstructionintheareaofinstitutionalrefm.The“fiveinone“programmeistoachieveacomprehensiverefmofinstitutionalguaranteesfobjectiveso

34、fbuildawelloffsocietythesmoothprogressoftheconstructionofawelloffsocietyrefmtheobjectivesoftheprogramme.OneholdingtimeplaceimptanceonNovember92013tothe18sessionofthe12thBeijingsince197835havebeen7plenarysessioneachtimeon

35、majissuesofpoliticaleconomiclifeofthecountryhasmadeimptantdeployment.InaccdancewithPRCpoliticalpracticeoftenateverysessionoftheCPCCentralCommitteeinaplenarysessionwasheldimmediatelyafterthepartysCongressonthetheme“person

36、nel“discussingelectionCentralstopleaderssuchastheelectionoftheStingCommitteeofthepoliticalBureauthroughtheCentralCommitteemembersdecisionssuchasmembersoftheCentralMilitaryCommission.Thesecondplenarysessionisheldintwosess

37、ionsbefethegeneralelectionmainlytodiscussanewStatepersonnelissues.ButbythethirdplenarysessioneachsessionoftheCentralCommitteeofnationalinstitutionspersonnelproblemshavebeenarrangedyoucanconcentrateonnationaldevelopmentre

38、fms.Previousplenarysessionisoftenbredwithacentralleadingcollectiveoftenbylookingatthethirdplenumoftheinitiativetofoundthecurrentcentralleadershipcollectivegovernanceacteristics.Fromtheanalysisoftheprocessofeconomicrefmin

39、Chinaplenarysession12session1416plenarysessionhaveprogrammaticmeaningrespectivelymarkingthefourstagesofChinaseconomicrefmthatthestartupphaseofrefmrefmconstructionphaseperfectingtheSocialistmarketeconomyframewkstageofsoci

40、alistmarketeconomy.Previousplenarysessiontopicsproposedtothethirdplenarysessionof“takingclassstruggleasthekeylink“shiftedtosocialistmodernization12sessionmarkedthechangefromruraltourbanestablishedwithpublicownershipasthe

41、Foundationofaplannedcommodityeconomy13sessionatatimewhenboththeoldthenewsystemchangegovernancerectifytheeconomicder14...FairefficientauthitativeSocialistjudicialsystemsafeguardthepeoplesinterests.LegalauthitytoupholdtheC

42、onstitutiondeepeningtherefmofadministrativelawenfcementensurethattherighttoexercisejudicialpowerindependentlyimpartiallyaccdingtolawtheprosecutionperfectingtherunningmechanismofjudicialpowerimprovethesystemofjudicialprot

43、ectionofhumanrights.PlenarysessionAffairstherighttoadheretothesystemletthepeopleauthitytoletthepowerrunintheSunisshutupinacageofthesystempowerpolicy.DecisionScienceimplementationshouldbeconstructedstrongsupervisetherunni

44、ngofpowerfulsystemimprovethesystemofpunishingpreventingcruptionpromotingpoliticalintegritystrivetoachievecadreshonestGovernmentintegritycleanpolitics.Tofmascientificeffectivecodinationofpowerrestrictionmechanismstostreng

45、thenanticruptioninstitutionalinnovationinstitutionalprotectionsoundimprovementstylenmalsystem.PlenarysessionbuildingasocialistcultureinChinaenhancingnationalculturalsoftpowermustadheretotheientationofadvancedSocialistcul

46、tureadheretothedevelopmentofSocialistculturewithChineseacteristicsadheretothepeoplecentredwkientedfurtherdeepeningrefmofculture.Toimprovetheculturalmanagementsystemestablishimprovethemodernmarketsystembuildingmodernpubli

47、cculturalservicesystemimprovethelevelofcultureopening.Plenarysessionachievingdevelopmentresultsmeequitablebenefitofallpeoplewemustspeeduprefmofsocialprogramssolvetheissuesofconcerntothepeoplethemostdirectrealinterestbett

48、ermeettheneedsofthepeople.Todeepeneducationrefmimproveinstitutionalmechanismsfthe3B長期應(yīng)付款C應(yīng)付債券D應(yīng)付賬款C17.下列各項中，不應(yīng)確認為費用的是（）。A固定資產(chǎn)凈損失B廣告宣傳費C管理費用D財務(wù)費用A18.下列關(guān)于填制記賬憑證時對錯誤的處理方法的表述中，正確的是（）。A更正并加蓋更正人員的印章和公章B更正并加蓋公章C更正并加蓋更正人員的印章D重新填

49、制記賬憑證D19.下列關(guān)于負債及所有者權(quán)益類科目期末余額的表述中，正確的是（）。A一般在貸方B一般在借方和貸方C一般無余額D一般在借方A20.企業(yè)以銀行存款支付應(yīng)付賬款，會引起相關(guān)會計要素變化。下列表述中，正確的是（）。A一項資產(chǎn)增加，另一項資產(chǎn)的減少B一項資產(chǎn)減少，一項負債增加C一項資產(chǎn)減少，一項負債減少D一項負債減少，另一項負債增加C二、多選題：1.下列各項中，屬于記賬憑證賬務(wù)處理程序缺點的有（）。A不具有試算平衡的作用，不利于保證

50、總賬登記的正確性B編制匯總記賬憑證的程序比較繁瑣C總分類賬無法詳細地反映經(jīng)濟業(yè)務(wù)的發(fā)生情況D登記總分類賬的工作量較大AD2.企業(yè)對外提供的會計報表，應(yīng)當依次編定頁數(shù)，加具封面，裝訂成冊。下列人員中，應(yīng)在封面上簽章的有（）。A會計機構(gòu)負責人B單位主管會計工作的負責人C單位負責人D總會計師ABCD3.下列關(guān)于負債的，正確的有（）。A負債是現(xiàn)時存在的，由過去的經(jīng)濟業(yè)務(wù)所產(chǎn)生的經(jīng)濟責任B負債是能夠用貨幣確切計量或合理估計的經(jīng)濟責任C負債需要在將