会计基础3答案.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一、单选题：1.下列项目的余额，可能在资产负债表中用负数填列的是（ ） 。A “无形资产”账户 B “累计折旧”账户 C “固定资产”账户 D “应交税费”账户 B2.某企业转让一台旧设备，取得价款 56 万元，发生清理费用 2 万元。设备原值为 60 万元，已提折旧 10 万元。假定不考虑其他因素，该企业当期应确认的固定资产处置利得为（ ）万元。A54B6C4D56

22、 C3.企业采用分期付款方式购入设备一台，总金额为 600 万元，在未来 6 年每年年末支付 100 万元。下列关于设备初始入账价值的表述中，正确的是（ ）万元。A等于 600B大于 600C小于 600D不能确定 C4.下列各项中，属于企业资金运动起点的是（ ） 。A资金的使用B资金的分配C资金的退出D资金的筹集 D5.下列各项中，不能反映各科目的对应关系，不便于分析和检查经济业务的来龙去脉，不便于查对账目的是（ ） 。A汇总记账凭证账务处理程序B记账凭证账务处理程序C科目汇总表账务处理程序D日记总账账务处理程序 C6. 某企业期末“应付账款”账户为贷方余额 26 万元，其所属明细账户的贷方

23、余额合计为 33 万元，所属明细账户的借方余额合计为 7 万元；“预付账款”账户为借方余额 15 万元，其所属明细账户的借方余额合计为 20 万元，所属明细账户的贷方余额合计为 5 万元。则该企业资产负债表中“应付账款”和“预付账款”两个项目的期末数分别应为（ ）万元。A38 和 27B53 和 12C33 和 20D26 和 15 A7.某企业报废管理用设备一台，原价 400 万元，已提折旧 389 万元，残料估价 10 万元（已入库） ，另支付清理费用 3 万元，则应记入“营业外支出”科目的金额为（ ）万元。A4B9C3D13 A8.下列各账簿中，必须逐日逐笔登记的是（ ） 。A原材料明细

24、账B收入明细账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 car

25、rier 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 further. Implementing

26、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 session to be hel

27、d 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 session. XI Gener

28、al 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 to break the barri

29、er 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 im

30、provement 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 comprehens

31、ive 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 and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35

32、, 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 CPC Central Committee in a plenary session was held immediately after the partys Congress, on

33、 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 the Central Military Commission. The second plenary session, is held in two sessions before t

34、he 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, you can concentrate on national development and reforms. Previous plenary session is often b

35、randed 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 progr

36、ammatic 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 s

37、ession 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 an

38、d 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 administrative law enforcement, ensure that the right to exercise judicial power independently and i

39、mpartially 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 o

40、f 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 political integrity, and strive to achieve cadres honest and Government integrity, clean politics.

41、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. Plenary session, building a socialist culture in China, enhancing national cultural soft pow

42、er, 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 reform of culture. To improve the cultural management system, establish and improve the modern

43、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 reform of social programs and solve the issues of concern to the people the most direct and re

44、al interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for the2C应收账款明细账D费用明细账 C9.企业月末计算分配职工工资时，下列表述中，不正确的是（ ） 。A产品生产人员工资应记入“生产成本”科目B总部行政管理人员工资应记入“管理费用”科目C车间管理人员工资应记入“管理费用”科目D销售人员工资应记入“销售费用”科目 C10.下列各项中，通常采用可变现净值计量属性都是（ ） 。A非流动资产可收回金额的计算B以摊余

45、成本计量的金融资产价值的确定C存货资产减值情况下的后续计量D盘盈固定资产的计量 C11.企业计算应交所得税进行会计处理时，下列会计分录中，正确的是（ ） 。A借：所得税费用贷：银行存款B借：所得税费用贷：应交税费应交所得税C借：管理费用贷：所得税费用D借：本年利润贷：所得税费用 B12.下列各项中，属于科目汇总表账务处理程序缺点的是（ ） 。A反映不出账户的对应关系B不能进行试算平衡C不利于会计核算分工D会计科目数量受限制 A13.主要用于核算工业企业库存产成品、商品流通企业外购商品等收发和使用情况的科目是（ ） 。A材料采购B原材料C固定资产D库存商品 D14.企业销售多余的材料一批，所取得

46、的收入应记入的科目是（ ） 。A其他业务收入B投资收益C主营业务收入D营业外收入 A15. 某公司 2009 年 7 月 1 日向银行借入资金 60 万元，期限 6 个月，年利率为 6%，到期还本，按月计提利息，按季付息。该企业 7 月 31 日应计提的利息为（ ）万元。A0.3B0.6C3.6D0.9 A16.企业成功发行三年期债券，应贷记的科目是（ ） 。A长期借款rapid development of the market economy environment to explore public servants duty consumption monetization refor

47、m 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 and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption

48、 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 “honest canteen“, standardize official entertaining management; enhancing the telecommunication expense management; el

49、imination 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 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