會(huì)計(jì)從業(yè)資格考試《會(huì)計(jì)基礎(chǔ)》第三章考點(diǎn)試題

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第三章強(qiáng)化第三章強(qiáng)化一、單項(xiàng)選擇題一、單項(xiàng)選擇題1在下列項(xiàng)目中，屬于負(fù)債類會(huì)計(jì)科目的是（）。A應(yīng)收賬款B預(yù)收賬款C長(zhǎng)期股權(quán)投資D實(shí)收資本2會(huì)計(jì)科目與賬戶的本質(zhì)區(qū)別在于（）。A反映的經(jīng)濟(jì)內(nèi)容不同B記錄資產(chǎn)和權(quán)益的內(nèi)容不同C記錄資產(chǎn)和權(quán)益的方法不同D會(huì)計(jì)賬戶有結(jié)構(gòu)和格式，而會(huì)計(jì)科目無結(jié)構(gòu)和格式3最基本的會(huì)計(jì)等式是（）。A收入＝費(fèi)用－利潤B收入＝成本－利潤C(jī)資產(chǎn)＝負(fù)債＋所有者權(quán)益D資產(chǎn)＋負(fù)債＝所有者權(quán)益4企業(yè)以銀行存款支

24、付應(yīng)付賬款，表現(xiàn)為（）。A一項(xiàng)資產(chǎn)增加，另一項(xiàng)資產(chǎn)減少B一項(xiàng)資產(chǎn)減少，另一項(xiàng)負(fù)債增加C一項(xiàng)資產(chǎn)減少，另一項(xiàng)負(fù)債減少D一項(xiàng)負(fù)債減少，另一項(xiàng)負(fù)債增加5我國《企業(yè)會(huì)計(jì)準(zhǔn)則》規(guī)定，企業(yè)應(yīng)采用（）。rapiddevelopmentofthemarketeconomyenvironmenttoexplepublicservantsdutyconsumptionmoizationrefmhasprovidedagoodfoundation.Theso

25、cializationofrearservicewkhasbeenlaunchedrapidprogressinsomeplacesdepartmentsdutyconsumptionmoizationofcarrierapproachtomanagementhasbeenresolved.Thirdinrecentyearsexplingthemoizationofdutyconsumptionhasmadesomeprogressh

26、avegainedsomeexperiencecanprovidereferencetothecomprehensiverefmofthesystemofpublicservantsdutyconsumptionfurther.Implementingan“honestcanteen“stardizeofficialentertainingmanagementenhancingthetelecommunicationexpenseman

27、agementeliminationofCountytravelcountrysidesubsidiesresearch“villageofficials“capitalizationmanagementofcpatespendingsoon.Finallygroup...18sessiontobeheldinBeijingfromNovember92013to12th.35yearsagoblewthethirdplenarysess

28、ionoftherefmopeningupinthespringbreezechangedaffectthewldtoday35yearslaterintheeyesofthenationthewldexpectagaintorefmmarkChinausheredinthe18session.XIGeneralSecretarypointedoutthatChinasrefmhasenteredacrucialperiodtheSha

29、mShuiPoDistrictmustbebasedongreaterpoliticalcouragewisdomlosenotimeindeepeningrefminimptantfields.DarestocrackahardnutdarestoquestiontheRapidswhichdarestobreakthebarrierofideasdaretobenefitcurebarriers.Deepeningrefmopeni

30、ngupisonscheduletoachieveinstitutionalsafeguardsofthemoderatelywelloff.Underthe“fiveinone“theGenerallayoutofsocialistmodernizationrequirements18sessionofthedecisionwasa“fiveinone“theimprovementofoverallschemeofrefmwillpr

31、omoteanintegratedcodinatedeconomicpoliticalculturalsocialecologicalcivilizationconstructionofthefiverefmsthepartysconstructionintheareaofinstitutionalrefm.The“fiveinone“programmeistoachieveacomprehensiverefmofinstitution

32、alguaranteesfobjectivesofbuildawelloffsocietythesmoothprogressoftheconstructionofawelloffsocietyrefmtheobjectivesoftheprogramme.OneholdingtimeplaceimptanceonNovember92013tothe18sessionofthe12thBeijingsince197835havebeen7

33、plenarysessioneachtimeonmajissuesofpoliticaleconomiclifeofthecountryhasmadeimptantdeployment.InaccdancewithPRCpoliticalpracticeoftenateverysessionoftheCPCCentralCommitteeinaplenarysessionwasheldimmediatelyafterthepartysC

34、ongressonthetheme“personnel“discussingelectionCentralstopleaderssuchastheelectionoftheStingCommitteeofthepoliticalBureauthroughtheCentralCommitteemembersdecisionssuchasmembersoftheCentralMilitaryCommission.Thesecondplena

35、rysessionisheldintwosessionsbefethegeneralelectionmainlytodiscussanewStatepersonnelissues.ButbythethirdplenarysessioneachsessionoftheCentralCommitteeofnationalinstitutionspersonnelproblemshavebeenarrangedyoucanconcentrat

36、eonnationaldevelopmentrefms.Previousplenarysessionisoftenbredwithacentralleadingcollectiveoftenbylookingatthethirdplenumoftheinitiativetofoundthecurrentcentralleadershipcollectivegovernanceacteristics.Fromtheanalysisofth

37、eprocessofeconomicrefminChinaplenarysession12session1416plenarysessionhaveprogrammaticmeaningrespectivelymarkingthefourstagesofChinaseconomicrefmthatthestartupphaseofrefmrefmconstructionphaseperfectingtheSocialistmarkete

38、conomyframewkstageofsocialistmarketeconomy.Previousplenarysessiontopicsproposedtothethirdplenarysessionof“takingclassstruggleasthekeylink“shiftedtosocialistmodernization12sessionmarkedthechangefromruraltourbanestablished

39、withpublicownershipastheFoundationofaplannedcommodityeconomy13sessionatatimewhenboththeoldthenewsystemchangegovernancerectifytheeconomicder14...FairefficientauthitativeSocialistjudicialsystemsafeguardthepeoplesinterests.

40、LegalauthitytoupholdtheConstitutiondeepeningtherefmofadministrativelawenfcementensurethattherighttoexercisejudicialpowerindependentlyimpartiallyaccdingtolawtheprosecutionperfectingtherunningmechanismofjudicialpowerimprov

41、ethesystemofjudicialprotectionofhumanrights.PlenarysessionAffairstherighttoadheretothesystemletthepeopleauthitytoletthepowerrunintheSunisshutupinacageofthesystempowerpolicy.DecisionScienceimplementationshouldbeconstructe

42、dstrongsupervisetherunningofpowerfulsystemimprovethesystemofpunishingpreventingcruptionpromotingpoliticalintegritystrivetoachievecadreshonestGovernmentintegritycleanpolitics.Tofmascientificeffectivecodinationofpowerrestr

43、ictionmechanismstostrengthenanticruptioninstitutionalinnovationinstitutionalprotectionsoundimprovementstylenmalsystem.PlenarysessionbuildingasocialistcultureinChinaenhancingnationalculturalsoftpowermustadheretotheientati

44、onofadvancedSocialistcultureadheretothedevelopmentofSocialistculturewithChineseacteristicsadheretothepeoplecentredwkientedfurtherdeepeningrefmofculture.Toimprovetheculturalmanagementsystemestablishimprovethemodernmarkets

45、ystembuildingmodernpublicculturalservicesystemimprovethelevelofcultureopening.Plenarysessionachievingdevelopmentresultsmeequitablebenefitofallpeoplewemustspeeduprefmofsocialprogramssolvetheissuesofconcerntothepeoplethemo

46、stdirectrealinterestbettermeettheneedsofthepeople.TodeepeneducationrefmimproveinstitutionalmechanismsftheC借方登記資產(chǎn)的增加、負(fù)債及所有者權(quán)益的減少D借方登記負(fù)債的減少、資產(chǎn)及所有者權(quán)益的增加10復(fù)合會(huì)計(jì)分錄是指（）。A涉及四個(gè)賬戶的會(huì)計(jì)分錄B涉及兩個(gè)或兩個(gè)以上賬戶的會(huì)計(jì)分錄C涉及三個(gè)或三個(gè)以上賬戶的會(huì)計(jì)分錄D涉及四個(gè)或四個(gè)以上賬戶

47、的會(huì)計(jì)分錄11借貸記賬法起源于12世紀(jì)的（）。A德國B意大利C法國D英國12在借貸記賬法下，將賬戶劃分為借、貸兩方，哪一方登記增加，哪一方登記減少的依據(jù)是（）。A凡借方都登記增加，貸方都登記減少B記賬方法C核算方法D賬戶的性質(zhì)及結(jié)構(gòu)13采用借貸記賬法時(shí)，負(fù)債賬戶的結(jié)構(gòu)特點(diǎn)是（）。A借方登記增加、貸方登記減少，期末余額在借方B借方登記減少、貸方登記增加，期末余額在貸方C借方登記增加、貸方登記減少，期末一般無余額D借方登記減少、貸方登記增加