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1、alleviationcrucialfurtherdevelopmenttoacceleratetheprocessofwelloffsocietyhascreatedagreatopptunity.18sincetheCentralprovincialpovertyalleviationdevelopmentintotheoverallstrategicplanningpriity“firstproject“fmulatedaseri

2、esofpoliciesnowfocusdevelopmentmeasureshaveallbeenclear.Wewanttoseizetheopptunityprecisionapplicationstrategyfocuspunchbreak“suppt...Supptsthedevelopmentofoldrevolutionaryaseriesofpolicymeasuresinareassuchasinfrastructur

3、epublicservicespromotinghighstardssupptmeopptunitiesfustoacceleratedevelopmentprovidegreatersuppt.Fromprovincespolicyientedsee“1236“povertystming“6873“trafficbreakthrough“6363“waterguaranteesmajactionspeedupimplementatio

4、necologicalsecuritybarrierlongEastenergychemicalbaseconstructionmajstrategyintensiveintroducedprovincial“eightachange““eightaboth“municipal“sixainto““sixbigsuppt“ofdecisiondeploymentconcentratedreleasehasmanypolicygood.I

5、nparticularGansuSilkRoadeconomicbeltofgoldheritageofChinesecivilizationconstructionofadvancingtheinnovationzonejingchuanbasedadvantagecreatenodecitiesprovideabroaderspaceinceareas.FromICountyprojectresourcesseenationalec

6、ologicalcivilizationpilotengineeringmodelCountycycleeconomicmodelCountytwoanationalprojectlingimplementationwillincountryprovincelevelwonmesupptPingliangtojingchuancityinterfastchannelxipingrailwaydoubletrackmajprojectin

7、toprovincesplatewillfurtherupgradeICountytraffichubchanneleconomicstatuspaperBrigadeintegratedbodyZhuJiaJianreservoiragriculturalPVpowergasutilizationcommoditytradingtheagriculturalwholesalemarketMilliontonnesofcontrolle

8、datmospherefruitfreezingdryingfoodproductionlineanumberofmajprojectsimplementedhicapLiuLihereservoirprojectwksmoothlytheseprojectsiginatedfromthe“TwelveFive“continuetoaccumulatetodeveloptheirpotentialinthe“ThirteenFive“c

9、oncentratedduringrelease.ientistodeepentheunderstingofaccurate.Afteryearsoftherevisiondevelopmentofjingchuanstonanewhisticalstartingpointfeaturesofeconomicsocialdevelopmenthaschangedsignificantly.Comprehensiveconstructio

10、nofwelloffsocietyinenteringtheshowdowntowinstagedualactionpoprecisiondrivenbyCountypovertypedfrom37.5%to11.2%.Fullimplementationofthe“117““219“programmeensurethetimelyrealizationofpovertypopeopletoachievewelloffsocietywe

11、mustbattletasks.Fromtheperspectiveofcurrentincomepovillagethepogenerallylackstrongindustrialsupptmostrelyonservicerevenuealongwiththedeepeningofstructuralrefmlowskillshardwkwillbecomeincreasinglydifficultlabincomejumpmem

12、e一、單項選擇題。本大題共50個小題,每小題2.0分,共100.0分。在每小題給出的選項中,只有一項是符合題目要求的。?會計的基本職能是(C)。?反映和考核;?預(yù)測和決策;?核算和監(jiān)督;?分析和管理會計在進行核算時,其主要的計量單位是(C)。?勞動計量單位;?工時計量單位;?貨幣計量單位;?實物計量單位?下列哪項是會計核算的第一基本前提(A)。?會計主體假設(shè);?貨幣計量假設(shè);?持續(xù)經(jīng)營假設(shè);?歷史成本假設(shè)?下列方法哪些不屬于會計核算方法

13、(B)。?成本計算;?成本分析;?復(fù)式記賬;?財產(chǎn)清查?某企業(yè)A材料期初結(jié)存2000件,單價100元;本期購進5000件,單價100元;期末盤點數(shù)為900件。采用實地盤存制和綜合加權(quán)平均法時,本期發(fā)出材料的成本為(B)。?600000;?;?;?500000?會計的主要方法是(B)。?會計檢查的方法;alleviationcrucialfurtherdevelopmenttoacceleratetheprocessofwelloffso

14、cietyhascreatedagreatopptunity.18sincetheCentralprovincialpovertyalleviationdevelopmentintotheoverallstrategicplanningpriity“firstproject“fmulatedaseriesofpoliciesnowfocusdevelopmentmeasureshaveallbeenclear.Wewanttoseize

15、theopptunityprecisionapplicationstrategyfocuspunchbreak“suppt...Supptsthedevelopmentofoldrevolutionaryaseriesofpolicymeasuresinareassuchasinfrastructurepublicservicespromotinghighstardssupptmeopptunitiesfustoacceleratede

16、velopmentprovidegreatersuppt.Fromprovincespolicyientedsee“1236“povertystming“6873“trafficbreakthrough“6363“waterguaranteesmajactionspeedupimplementationecologicalsecuritybarrierlongEastenergychemicalbaseconstructionmajst

17、rategyintensiveintroducedprovincial“eightachange““eightaboth“municipal“sixainto““sixbigsuppt“ofdecisiondeploymentconcentratedreleasehasmanypolicygood.InparticularGansuSilkRoadeconomicbeltofgoldheritageofChinesecivilizati

18、onconstructionofadvancingtheinnovationzonejingchuanbasedadvantagecreatenodecitiesprovideabroaderspaceinceareas.FromICountyprojectresourcesseenationalecologicalcivilizationpilotengineeringmodelCountycycleeconomicmodelCoun

19、tytwoanationalprojectlingimplementationwillincountryprovincelevelwonmesupptPingliangtojingchuancityinterfastchannelxipingrailwaydoubletrackmajprojectintoprovincesplatewillfurtherupgradeICountytraffichubchanneleconomicsta

20、tuspaperBrigadeintegratedbodyZhuJiaJianreservoiragriculturalPVpowergasutilizationcommoditytradingtheagriculturalwholesalemarketMilliontonnesofcontrolledatmospherefruitfreezingdryingfoodproductionlineanumberofmajprojectsi

21、mplementedhicapLiuLihereservoirprojectwksmoothlytheseprojectsiginatedfromthe“TwelveFive“continuetoaccumulatetodeveloptheirpotentialinthe“ThirteenFive“concentratedduringrelease.ientistodeepentheunderstingofaccurate.Aftery

22、earsoftherevisiondevelopmentofjingchuanstonanewhisticalstartingpointfeaturesofeconomicsocialdevelopmenthaschangedsignificantly.Comprehensiveconstructionofwelloffsocietyinenteringtheshowdowntowinstagedualactionpoprecision

23、drivenbyCountypovertypedfrom37.5%to11.2%.Fullimplementationofthe“117““219“programmeensurethetimelyrealizationofpovertypopeopletoachievewelloffsocietywemustbattletasks.Fromtheperspectiveofcurrentincomepovillagethepogenera

24、llylackstrongindustrialsupptmostrelyonservicerevenuealongwiththedeepeningofstructuralrefmlowskillshardwkwillbecomeincreasinglydifficultlabincomejumpmeme??2,300;??2500??將庫存現(xiàn)金存入銀行一般應(yīng)填制下列哪種憑證?(D)。??銀行存款的收款憑證;??銀行存款的付款憑證;??庫

25、存現(xiàn)金的收款憑證;??庫存現(xiàn)金的付款憑證??賬戶的基本結(jié)構(gòu)分左右兩方,哪方記增加,哪方記減少應(yīng)由(D)。??賬戶的名稱決定;??賬戶的格式?jīng)Q定;??賬戶的結(jié)構(gòu)決定;??賬戶的經(jīng)濟內(nèi)容決定??采購人員出差回廠報銷差旅費1750元,交回現(xiàn)金100元,應(yīng)編制(D)。??一張收款憑證;??一張付款憑證;??一張轉(zhuǎn)賬憑證;??一張收款憑證,一張轉(zhuǎn)賬憑證??下列賬戶期末肯定無余額的是(A)。??制造費用;??在途物資;??應(yīng)收賬款;??本年利潤??

26、配比原則是指將一個會計期間的收入和產(chǎn)生收入所發(fā)生的費用配比起來進行比較,從而正確的計算出(D)。??產(chǎn)品成本;??產(chǎn)品價格;??期間費用;??當(dāng)期損益??“本年利潤”賬戶5月31日的貸方余額表示(C)。??企業(yè)與月份實現(xiàn)的利潤;??企業(yè)5月31日實現(xiàn)的利潤;??企業(yè)年初至5月份累計實現(xiàn)的利潤;??企業(yè)年初至5月份已預(yù)分配的利潤??如果記賬憑證所記金額沒錯,所用科目錯誤,已登記入賬,應(yīng)用哪種方法更正(C)。??劃線更正法;??補充登記法;

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