会计从业资格考试《会计基础》第三章考点试题.doc

1、rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier an

2、d approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants duty consumption further. Implementing an “hon

3、est canteen“, standardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research “village officials“ capitalization management of corporate spending, and so on. Finally, group .18 session to be held in Be

4、ijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secr

5、etary pointed out that Chinas reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question the Rapids, which dares to break the barrier of i

6、deas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the “five in one“ the General layout of socialist modernization requirements, 18 session of the decision was a “five in one“ and the improveme

7、nt of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the partys construction in the area of institutional reform. The “five in one“ programme is to achieve a comprehensive ref

8、orm of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have

9、been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the partys Congress, on the th

10、eme “personnel“, discussing election Centrals top leaders, such as the election of the Standing Committee of the political Bureau, through the Central Committee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the gene

11、ral election, mainly to discuss a new State personnel issues. But by the thirdplenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded

12、with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic

13、 meaning, respectively, marking the four stages of Chinas economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session

14、of “taking class struggle as the key link,“ shifted to socialist modernization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and recti

15、fy the economic order; 14 . Fair and efficient and authoritative Socialist judicial system, safeguard the peoples interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartia

16、lly according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the s

17、ystem power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achieve cadres honest and Government integrity, clean politics. To form

18、 a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, mus

19、t adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. To improve the cultural management system, establish and improve the modern market

20、system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real inte

21、rest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for the第三章强化一、单项选择题1在下列项目中，属于负债类会计科目的是（ ）。A应收账款B预收账款C长期股权投资D实收资本2会计科目与账户的本质区别在于（ ）。A反映的经济内容不同B记录资产和权益的内容不同C记录资产和权益的方法不同D会计账户有结构和格式，而会计科目无结构和格式3最基本的会计等式是（ ）。A收入费用利润B收入成本利润C资产负债所有者权益D资产负债所有者权益4企

22、业以银行存款支付应付账款，表现为（ ）。A一项资产增加，另一项资产减少B一项资产减少，另一项负债增加C一项资产减少，另一项负债减少D一项负债减少，另一项负债增加5我国企业会计准则规定，企业应采用（ ）。rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been lau

23、nched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the

24、 comprehensive reform of the system of public servants duty consumption further. Implementing an “honest canteen“, standardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research “village officials“ ca

25、pitalization management of corporate spending, and so on. Finally, group .18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of th

26、e nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that Chinas reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important f

27、ields. Dares to crack a hard nut, dares to question the Rapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the “five in one“ the General layout of s

28、ocialist modernization requirements, 18 session of the decision was a “five in one“ and the improvement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the partys constructi

29、on in the area of institutional reform. The “five in one“ programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time

30、 and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the

31、 CPC Central Committee in a plenary session was held immediately after the partys Congress, on the theme “personnel“, discussing election Centrals top leaders, such as the election of the Standing Committee of the political Bureau, through the Central Committee members, decisions, such as members of

32、 the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the thirdplenary session, each session of the Central Committee of national institutions and personnel problems have been arranged

33、, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the proce

34、ss of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of Chinas economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stag

35、e of socialist market economy. Previous plenary session topics proposed to the third plenary session of “taking class struggle as the key link,“ shifted to socialist modernization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned comm

36、odity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 . Fair and efficient and authoritative Socialist judicial system, safeguard the peoples interests. Legal authority to uphold the Constitution, deepening the reform of admini

37、strative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to th

38、e system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting polit

39、ical integrity, and strive to achieve cadres honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system

40、. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening r

41、eform of culture. To improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up

42、reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for theA增减记账法B借贷记账法C收付记账法D单式记账法6采用借贷记账法时，损益支出类账户的结构特点是（ ）。A借方登记增加、贷方登记减少，期末余额在借方B借方登记减少、贷方登

43、记增加，期末余额在贷方C借方登记增加、贷方登记减少，期末一般无余额D借方登记减少、贷方登记增加，期末一般无余额7某企业“原材料”账户月初余额为元，本月验收入库的原材料共计元，发出材料共计元。月末，该企业“原材料”账户（ ）。A余额在借方，金额为元B余额在贷方，金额为元C余额在借方，金额为元D余额在贷方，金额为元8在复式记账法下，对每项经济业务都可以相等的金额，在（ ）。A一个或一个以上账户中登记B两个账户中登记C两个或两个以上账户中登记D相互联系的两个或两个以上账户中登记9下列关于在账户中，用借方和贷方登记资产、负债、所有者权益的增加、减少数额，说法正确的是（ ）。A借方登记资产、负债及所有者

44、权益的增加B借方登记资产、负债及所有者权益的减少rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption mo

45、netization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants duty consumption furth

46、er. Implementing an “honest canteen“, standardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research “village officials“ capitalization management of corporate spending, and so on. Finally, group .18

47、session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18

48、session. XI General Secretary pointed out that Chinas reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question the Rapids, which dares t

49、o break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the “five in one“ the General layout of socialist modernization requirements, 18 session of the decision was a “five in one“ and the improvement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social