武漢市會(huì)計(jì)繼續(xù)教育考試試題及答案套

1、checkonthekeypointsimptantflaw.15thparagraphonitsequipmentfieldcomprehensiveexaminationtwiceaweekonsiteinspectionincludes:1runningcondition.2onsiteproduction.3thesiteoffire...Repairdefecttreatmentcompletiontotheattention

2、ofthestaffondutytoaccountfmatterstofocusonweaknesses.Sixinspection19thminesupervisproductionminingleadershipleadershipeverydaytothedispatchOfficetounderstthemainproductionequipmentoperationhearddispatchrepts.20thinclimat

3、echangemanufacturingsitechangesgreatlywhentherearesignificantdefectsequipmentminingleaderingeofproductionsafetyganizationsheadofDepartmentfspecialcheckskeysitepersonnelshouldbeganizedspecialinspectionsnotlessthanonceperq

4、uarter.21stleadershipingeofsecurityshouldberegularlyganizedintheproductiontechnologymechanicalelectricalsafetyinspectionsafetypersonnelthreetimesamonth.22ndproductiontechnologymechanicalelectricalsecurityotherrelatedprof

5、essionalstoconductonsiteinspectioneverydayknowledgeofproductionequipmentdefectshlingfiresafetysoonassisttheresearchtosolvevariousproblemsmajproblemstimelyreptingtomine.23rdinthreetimesamonthsafetyinspectionsholidayseason

6、alinspectionminecompetentleadershipfsafetyrelatedfunctionsoftheDepartmentproductionDepartmentfspecialinspection.Seventhepowersdutiesofinspectsarticle24thofpower1inspectshavethepowertostopillegaloperationsinviolationofavi

7、olationoflabdiscipline.2inspectsfoundmajproblemshavestoppedproductionofpoweraftereliminatingriskbyinspectsafteracceptancecanbeproduced.3inspectshavetherighttothe“threeviolation“personnelrectificationdoesnotimplementecono

8、micsanctions.25thobligationsunderarticles1inspectshaveanobligationtotheirwkers“threeway“varioussafetytechnicalregulationimplementationlearningcheckingrelevantdocuments.2thediscoveryofwhichhaveanobligationteptfeedbacktoim

9、plementcrectivemeasures.3thereisanobligationfallaspectsofproductionsafetytechnicalguidance.4thereisadutytocheckthemoutofwhichmeasuresputfwardrectificationopinionsimplementationacceptance.Safetytechnologytrainingmanagemen

10、tsystemtoimprovestaffskillssafetyawarenessaccdingtothesupericombinedwiththeactualsituationofthesystem:firstnewtrainingnewepersonsincludingdistributionofgraduateschooltechnicalschoolgraduatesapprenticesnewredeploymentofst

11、aff.Newganizationsintotheminepersonnelbefeenteringtheminebymirainingexamsintothemirainthecontentoftheexaminationareasfollows:Firstarticlebasicprofile1openmineprofiletheminehistyintroduced2openmineofganizationinstitutions

12、thefunctions3personneltrainingofspecificrequirementssecondarticledisciplineeducation1minerulesmineJIedu小企業(yè)會(huì)計(jì)準(zhǔn)則考試試題一、單選題(每題3分，共30分)1.31.3、小企業(yè)的流動(dòng)資產(chǎn)，是指預(yù)計(jì)在（、小企業(yè)的流動(dòng)資產(chǎn)，是指預(yù)計(jì)在（）年內(nèi)或超過）年內(nèi)或超過1年的一個(gè)正常營業(yè)周期內(nèi)變現(xiàn)、出售或耗用的資產(chǎn)。年的一個(gè)正常營業(yè)周期內(nèi)變現(xiàn)、出售

13、或耗用的資產(chǎn)。(單選題單選題)CA.2年B.3年C.1年D.4年2.62.6、銷售商品采取預(yù)收款方式的，在（、銷售商品采取預(yù)收款方式的，在（）確認(rèn)收入）確認(rèn)收入(單選題單選題)BA.收到貨款時(shí)B.發(fā)出商品時(shí)C.簽訂合同時(shí)D.3.53.5、小企業(yè)（農(nóng)、林、牧、漁業(yè)）應(yīng)當(dāng)自生產(chǎn)性生物資產(chǎn)投入使用月份的下月起按（、小企業(yè)（農(nóng)、林、牧、漁業(yè)）應(yīng)當(dāng)自生產(chǎn)性生物資產(chǎn)投入使用月份的下月起按（）計(jì)提折舊；）計(jì)提折舊；(單選題單選題)AA.月B.二個(gè)月C

14、.三個(gè)月D.半年4.14.1、《小企業(yè)會(huì)計(jì)準(zhǔn)則》自（、《小企業(yè)會(huì)計(jì)準(zhǔn)則》自（）年）年1月1日起施行日起施行(單選題單選題)BA.2012年B.2013年C.2014年D.2015年5.45.4、小企業(yè)的資產(chǎn)按照流動(dòng)性，可分為（、小企業(yè)的資產(chǎn)按照流動(dòng)性，可分為（）和非流動(dòng)資產(chǎn)）和非流動(dòng)資產(chǎn)(單選題單選題)AA.流動(dòng)資產(chǎn)B.固定資產(chǎn)C.無形資產(chǎn)D.6.26.2、已執(zhí)行《企業(yè)會(huì)計(jì)準(zhǔn)則》的上市公司、大中型企業(yè)和小企業(yè)，（、已執(zhí)行《企業(yè)會(huì)計(jì)準(zhǔn)則》

15、的上市公司、大中型企業(yè)和小企業(yè)，（）轉(zhuǎn)為執(zhí)行本準(zhǔn)則。）轉(zhuǎn)為執(zhí)行本準(zhǔn)則。(單選題單選題)AA.不得B.酌情C.協(xié)商D.經(jīng)批準(zhǔn)7.87.8、管理費(fèi)用是小企業(yè)為組織和管理生產(chǎn)經(jīng)營發(fā)生的其他費(fèi)用。不包括（、管理費(fèi)用是小企業(yè)為組織和管理生產(chǎn)經(jīng)營發(fā)生的其他費(fèi)用。不包括（）(單選題單選題)DA.業(yè)務(wù)招待費(fèi)B.技術(shù)轉(zhuǎn)讓費(fèi)C.業(yè)務(wù)招待費(fèi)D.商品維修費(fèi)8.98.9、資產(chǎn)負(fù)債表中的所有者權(quán)益類至少應(yīng)當(dāng)單獨(dú)列示反映的信息項(xiàng)目不包括（、資產(chǎn)負(fù)債表中的所有者權(quán)益類

16、至少應(yīng)當(dāng)單獨(dú)列示反映的信息項(xiàng)目不包括（）(單選題單選題)DA.實(shí)收資本B.資本公積C.盈余公積D.利潤9.109.10、現(xiàn)金流量表是反映小企業(yè)在一定會(huì)計(jì)期間現(xiàn)金流入和流出情況的報(bào)表。不包括（、現(xiàn)金流量表是反映小企業(yè)在一定會(huì)計(jì)期間現(xiàn)金流入和流出情況的報(bào)表。不包括（）(單選題單選題)DA.經(jīng)營活動(dòng)B.投資活動(dòng)C.籌資活動(dòng)D.銷售商品checkonthekeypointsimptantflaw.15thparagraphonitsequipm

17、entfieldcomprehensiveexaminationtwiceaweekonsiteinspectionincludes:1runningcondition.2onsiteproduction.3thesiteoffire...Repairdefecttreatmentcompletiontotheattentionofthestaffondutytoaccountfmatterstofocusonweaknesses.Si

18、xinspection19thminesupervisproductionminingleadershipleadershipeverydaytothedispatchOfficetounderstthemainproductionequipmentoperationhearddispatchrepts.20thinclimatechangemanufacturingsitechangesgreatlywhentherearesigni

19、ficantdefectsequipmentminingleaderingeofproductionsafetyganizationsheadofDepartmentfspecialcheckskeysitepersonnelshouldbeganizedspecialinspectionsnotlessthanonceperquarter.21stleadershipingeofsecurityshouldberegularlygan

20、izedintheproductiontechnologymechanicalelectricalsafetyinspectionsafetypersonnelthreetimesamonth.22ndproductiontechnologymechanicalelectricalsecurityotherrelatedprofessionalstoconductonsiteinspectioneverydayknowledgeofpr

21、oductionequipmentdefectshlingfiresafetysoonassisttheresearchtosolvevariousproblemsmajproblemstimelyreptingtomine.23rdinthreetimesamonthsafetyinspectionsholidayseasonalinspectionminecompetentleadershipfsafetyrelatedfuncti

22、onsoftheDepartmentproductionDepartmentfspecialinspection.Seventhepowersdutiesofinspectsarticle24thofpower1inspectshavethepowertostopillegaloperationsinviolationofaviolationoflabdiscipline.2inspectsfoundmajproblemshavesto

23、ppedproductionofpoweraftereliminatingriskbyinspectsafteracceptancecanbeproduced.3inspectshavetherighttothe“threeviolation“personnelrectificationdoesnotimplementeconomicsanctions.25thobligationsunderarticles1inspectshavea

24、nobligationtotheirwkers“threeway“varioussafetytechnicalregulationimplementationlearningcheckingrelevantdocuments.2thediscoveryofwhichhaveanobligationteptfeedbacktoimplementcrectivemeasures.3thereisanobligationfallaspects

25、ofproductionsafetytechnicalguidance.4thereisadutytocheckthemoutofwhichmeasuresputfwardrectificationopinionsimplementationacceptance.Safetytechnologytrainingmanagementsystemtoimprovestaffskillssafetyawarenessaccdingtothes

26、upericombinedwiththeactualsituationofthesystem:firstnewtrainingnewepersonsincludingdistributionofgraduateschooltechnicalschoolgraduatesapprenticesnewredeploymentofstaff.Newganizationsintotheminepersonnelbefeenteringthemi

27、nebymirainingexamsintothemirainthecontentoftheexaminationareasfollows:Firstarticlebasicprofile1openmineprofiletheminehistyintroduced2openmineofganizationinstitutionsthefunctions3personneltrainingofspecificrequirementssec

28、ondarticledisciplineeducation1minerulesmineJIeduA.應(yīng)收票據(jù)B.應(yīng)收賬款C.應(yīng)收股利D.應(yīng)收利息等20.720.7、小企業(yè)的所有者權(quán)益包括（、小企業(yè)的所有者權(quán)益包括（）：）：(多選題多選題)ABCDABCDA.實(shí)收資本B.資本公積C.盈余公積D.未分配利潤21.621.6、小企業(yè)的無形資產(chǎn)包括：（、小企業(yè)的無形資產(chǎn)包括：（）(多選題多選題)ABCDABCDA.土地使用權(quán)B.專利權(quán)C.商標(biāo)權(quán)

29、D.著作權(quán)等22.1022.10、對小企業(yè)財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的結(jié)構(gòu)性表述至少包括（、對小企業(yè)財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量的結(jié)構(gòu)性表述至少包括（）(多選題多選題)ABCDABCDA.資產(chǎn)負(fù)債表B.利潤表C.現(xiàn)金流量表D.附注三、判斷題(每題2分，共22分)23.923.9、附注是對在資產(chǎn)負(fù)債表、利潤表和現(xiàn)金流量表等報(bào)表列示項(xiàng)目的文字描述或明細(xì)資料，以及對未能在這些報(bào)表中列示項(xiàng)目的說明等。（、附注是對在資產(chǎn)負(fù)債表、利潤表和現(xiàn)金流量

30、表等報(bào)表列示項(xiàng)目的文字描述或明細(xì)資料，以及對未能在這些報(bào)表中列示項(xiàng)目的說明等。（）(判斷題判斷題)錯(cuò)對錯(cuò)24.524.5、收入，是指小企業(yè)在日常生產(chǎn)經(jīng)營活動(dòng)中形成的、會(huì)導(dǎo)致所有者權(quán)益增加、與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的總流入。（、收入，是指小企業(yè)在日常生產(chǎn)經(jīng)營活動(dòng)中形成的、會(huì)導(dǎo)致所有者權(quán)益增加、與所有者投入資本無關(guān)的經(jīng)濟(jì)利益的總流入。（）(判斷題判斷題)對對錯(cuò)25.225.2、資產(chǎn)，是指小企業(yè)過去的交易或者事項(xiàng)形成的、由小企業(yè)擁有或者

31、控制的、預(yù)期會(huì)給小企業(yè)帶來經(jīng)濟(jì)利益的資源。、資產(chǎn)，是指小企業(yè)過去的交易或者事項(xiàng)形成的、由小企業(yè)擁有或者控制的、預(yù)期會(huì)給小企業(yè)帶來經(jīng)濟(jì)利益的資源。（）(判斷題判斷題)對對錯(cuò)26.626.6、營業(yè)外支出指小企業(yè)非日常生產(chǎn)經(jīng)營活動(dòng)發(fā)生的、應(yīng)當(dāng)計(jì)入當(dāng)期損益、會(huì)導(dǎo)致所有者權(quán)益減少、與向所有者分配利潤無關(guān)的經(jīng)濟(jì)利益的凈流出（、營業(yè)外支出指小企業(yè)非日常生產(chǎn)經(jīng)營活動(dòng)發(fā)生的、應(yīng)當(dāng)計(jì)入當(dāng)期損益、會(huì)導(dǎo)致所有者權(quán)益減少、與向所有者分配利潤無關(guān)的經(jīng)濟(jì)利益的凈流出