会计再教育题库答案.doc

1、living standards, poor farmers in less than complete elimination of 4600 Yuan, 8949, 19008. “Five waters rule“: the County invested 2.169 billion yuan, similar counties line the citys first complete the 42 km of sewage pipe network construction, completion rate ranked first in the city, won the prov

2、incial rural sewage treatment work better; key pollution sources such as electroplating, papermaking, chemical industry management through verification and acceptance of the municipal government, the County removed Black and odorous River, River waste, beginning of river ecological restoration effec

3、ts. “Three modified a split“ aspects: County total demolition illegal area up 2.759 million square meters, completed City issued annual task of 153%, split against area ranking city second; completed “three modified“ area 4.846 million square meters, completed City issued annual task of 403%, rankin

4、g city third, which village in the a target completed total city ranking first; County Government was named city level “three modified a split“ work advanced. These achievements are hard won and should be appreciated. However, we are fully aware, the new period, and work in the countryside and the e

5、nvironment facing higher standards and requirements, provincial party Committee offered to high level build a comprehensive well-off society goal requires “no filth, dirty environment illegal buildings, into a well-off“; municipal party Committee also proposes to build into the well-off benchmark go

6、als of the city. Compared with the superior claim, “South Gate of XX beautiful“ goal, my County “San Nong“ and environment there are a number of weaknesses and gaps, highlighted in the following five aspects: first, agriculture remained “low“ pattern. “Low“ is reflected in the quality and low; short

7、, value added of the industry chain is low; 123 fusion yield low employee age, low quality. “Small“ is reflected in smaller, specialized cooperatives throughout the County there were 3,396, but on the scale of too little. “San“ is reflected in production, management, services, decentralized, central

8、ized, standardized, brand, information and organizational level is not high. Second, the countryside is still in “dirty“ phase. “Dirty“ is dirty of rural sanitation situation has not changed. “Chaos“ is a village in rural housing construction planning, construction of disorder, no drawings, no const

9、ruction, no vetting “four no“ phenomenon, heap lying there. “Bad“ is the weak rural base, village governance is poor. Thirdly, farmers continued to be “persistent“ look. “Old“ is aging, rural labor force accounted for 70% over the age of 50. “Big“ is that the reform measures ground resistance, such

10、as the transactions of property rights, land replacement; public service supply gap, rural education, health care, pensions and other services can not meet the demand still difficult for poverty alleviation, with emphasis on poverty alleviation and 191. “Hard“ is a “peasants, peasants. Four water ef

11、fects still lackscompelling.“ Although the “five water treatment“ a lot, work very hard, but the flood of scientific enough, before the treatment and water quality improvement after the treatment effect is not obvious, county-wide focus on river still largely inferior five water, swimming the River

12、could not be found. Five is “three to split“ task still lies ahead. Notice of stock there, new construction did not receive timely treatment every year (such as ancestral hall as unauthorised repeated), contrary to the created work is very different from the provincial and municipal standards. Meanw

13、hile, when implementation is not in place, generally only focus on illegal construction demolished, failing that split that is clear, combined demolition, insufficient attention to reconstruction of old residential areas, urban villages, shanty towns and promote poor. To solve these problems, we mus

14、t enhance the sense of responsibility and urgency, insist on problem-oriented, to take strong measures, efforts to make up the “three agriculture“ and “five water treatment“, “three to split a“ short Board, construction of comprehensive safeguards, “South Gate of XX beautiful“ goal of realizing. II,

15、 and precision Shi policy, and manpower playing good “three agricultural“ work protracted “three agricultural“ work is do economic social development the work of based, county levels the sector to according to “based agricultural, and and manpower rural, and development farmers“ of requirements, ins

16、isted agricultural rural based status not shake, insisted huinong kulak policy not weakened, insisted reform innovation test not stop, efforts created new era “three agricultural“ work new situation. (A) to make agriculture more. To establish the concept of agriculture around the people demand, and

17、comprehensively promote the supply side of agriculture structural reform, strive to enhance the quality and efficiency of agriculture and competitiveness. Focus is on doing the four articles. One is the steady increase of grain article. Always tighten the string for food security, “rice bag“ catch i

18、n hand, to hold land in the adjustment of agricultural planting structure in the “red line.“ Accelerating the construction of grain ribbons, improving agricultural infrastructure, enhance food production capacity, improve the quality of agricultural products, effectively “steady increase of grain“ a

19、nd maintain “tongue.“ Second, industry convergence article. Enhance the level of concentration, intensification of agriculture, creating production, processing, distribution, sales and service in one of the agricultural industrial chain, to break down the value chain, improve added value. Pushing fo

20、rward “the Internet + agricultural“ model to improve agricultural production, management, and service level, innovating the mode of e-commerce marketing of agricultural products, solve the difficult problem of sales of agricultural products. Agriculture and tourism, education, culture, health, pensi

21、on and other deep integration, develop leisure, travel会计法考试题集一、判断题：1、 国有的和国有资产占控股地位或者主导地位的大、中型企业必须设置总会计师。答案：A2、 财政部门有权对会计师事务所出具审计报告的程序和内容进行监督。答案：A3、 会计凭证包括原始凭证、记帐凭证、会计账簿。答案：B4、一般会计人员办理交接手续由单位的会计机构负责人、会计主管人员负责监交，会计机构负责人、会计主管人员办理交接手续由一般会计人员负责监交。答案：B 题5、国家机关、社会团体、企业、事业单位、其他组织和公民个人，都应当设置会计机构和会计账簿，进行会计核算

22、。答案：B6、除因提供虚假财务会计报告，做假帐，隐匿或者故意销毁会计凭证、会计帐簿、财务会计报告，贪污，挪用公款，职务侵占等与会计职务有关的违法行为被依法追究刑事责任的人员以外，因违法违纪行为被吊销会计从业资格证书的人员，自被吊销会计从业资格证书之日起三年内，不得重新取得会计从业资格证书。答案：B7、国家统一的会计制度由国务院财政部门根据本法制定并公布。答案：A8、会计核算以人民币为计账本位币。答案：A 9、会计年度自公历月日起至月日止。单位可以经过批准，自行设置其他会计年度。A、答案：B 10、对于我国少数名族自治地区，会计记录的文字可以只使用少数名族文字。答案：B 11、从事会计工作的人员

23、，除出纳以外，都必须取得会计从业资格living standards, poor farmers in less than complete elimination of 4600 Yuan, 8949, 19008. “Five waters rule“: the County invested 2.169 billion yuan, similar counties line the citys first complete the 42 km of sewage pipe network construction, completion rate ranked first in the

24、city, won the provincial rural sewage treatment work better; key pollution sources such as electroplating, papermaking, chemical industry management through verification and acceptance of the municipal government, the County removed Black and odorous River, River waste, beginning of river ecological

25、 restoration effects. “Three modified a split“ aspects: County total demolition illegal area up 2.759 million square meters, completed City issued annual task of 153%, split against area ranking city second; completed “three modified“ area 4.846 million square meters, completed City issued annual ta

26、sk of 403%, ranking city third, which village in the a target completed total city ranking first; County Government was named city level “three modified a split“ work advanced. These achievements are hard won and should be appreciated. However, we are fully aware, the new period, and work in the cou

27、ntryside and the environment facing higher standards and requirements, provincial party Committee offered to high level build a comprehensive well-off society goal requires “no filth, dirty environment illegal buildings, into a well-off“; municipal party Committee also proposes to build into the wel

28、l-off benchmark goals of the city. Compared with the superior claim, “South Gate of XX beautiful“ goal, my County “San Nong“ and environment there are a number of weaknesses and gaps, highlighted in the following five aspects: first, agriculture remained “low“ pattern. “Low“ is reflected in the qual

29、ity and low; short, value added of the industry chain is low; 123 fusion yield low employee age, low quality. “Small“ is reflected in smaller, specialized cooperatives throughout the County there were 3,396, but on the scale of too little. “San“ is reflected in production, management, services, dece

30、ntralized, centralized, standardized, brand, information and organizational level is not high. Second, the countryside is still in “dirty“ phase. “Dirty“ is dirty of rural sanitation situation has not changed. “Chaos“ is a village in rural housing construction planning, construction of disorder, no

31、drawings, no construction, no vetting “four no“ phenomenon, heap lying there. “Bad“ is the weak rural base, village governance is poor. Thirdly, farmers continued to be “persistent“ look. “Old“ is aging, rural labor force accounted for 70% over the age of 50. “Big“ is that the reform measures ground

32、 resistance, such as the transactions of property rights, land replacement; public service supply gap, rural education, health care, pensions and other services can not meet the demand still difficult for poverty alleviation, with emphasis on poverty alleviation and 191. “Hard“ is a “peasants, peasa

33、nts. Four water effects still lackscompelling.“ Although the “five water treatment“ a lot, work very hard, but the flood of scientific enough, before the treatment and water quality improvement after the treatment effect is not obvious, county-wide focus on river still largely inferior five water, s

34、wimming the River could not be found. Five is “three to split“ task still lies ahead. Notice of stock there, new construction did not receive timely treatment every year (such as ancestral hall as unauthorised repeated), contrary to the created work is very different from the provincial and municipa

35、l standards. Meanwhile, when implementation is not in place, generally only focus on illegal construction demolished, failing that split that is clear, combined demolition, insufficient attention to reconstruction of old residential areas, urban villages, shanty towns and promote poor. To solve thes

36、e problems, we must enhance the sense of responsibility and urgency, insist on problem-oriented, to take strong measures, efforts to make up the “three agriculture“ and “five water treatment“, “three to split a“ short Board, construction of comprehensive safeguards, “South Gate of XX beautiful“ goal

37、 of realizing. II, and precision Shi policy, and manpower playing good “three agricultural“ work protracted “three agricultural“ work is do economic social development the work of based, county levels the sector to according to “based agricultural, and and manpower rural, and development farmers“ of

38、 requirements, insisted agricultural rural based status not shake, insisted huinong kulak policy not weakened, insisted reform innovation test not stop, efforts created new era “three agricultural“ work new situation. (A) to make agriculture more. To establish the concept of agriculture around the p

39、eople demand, and comprehensively promote the supply side of agriculture structural reform, strive to enhance the quality and efficiency of agriculture and competitiveness. Focus is on doing the four articles. One is the steady increase of grain article. Always tighten the string for food security,

40、“rice bag“ catch in hand, to hold land in the adjustment of agricultural planting structure in the “red line.“ Accelerating the construction of grain ribbons, improving agricultural infrastructure, enhance food production capacity, improve the quality of agricultural products, effectively “steady in

41、crease of grain“ and maintain “tongue.“ Second, industry convergence article. Enhance the level of concentration, intensification of agriculture, creating production, processing, distribution, sales and service in one of the agricultural industrial chain, to break down the value chain, improve added

42、 value. Pushing forward “the Internet + agricultural“ model to improve agricultural production, management, and service level, innovating the mode of e-commerce marketing of agricultural products, solve the difficult problem of sales of agricultural products. Agriculture and tourism, education, cult

43、ure, health, pension and other deep integration, develop leisure, travel证书。答案：B 12、出纳人员可以兼任稽核、会计档案保管和收入、支出、费用、债权债务帐目的登记工作。答案：B 二、单选题：1、内部会计监督的对象是（） 。A、单位的货币资金 B、单位的财产物资 C、单位的经济活动 D、单位的财务工作答案：C 2、担任单位会计机构负责人（会计主管人员）的，除取得会计从业资格证书外，还应当具备会计师以上专业技术职务资格或从事会计工作（）以上的经历。A、3 年 B、5 年 C、8 年 D、10 年答案：A 3、下列各项中，可

44、以依照会计法和国家统一的会计制度制定本系统内实施国家统一的会计制度的具体办法，并报国务院财政部门备案的是（） 。A、中国人民银行 B、信息产业部 C、农业部 D、中国人民解放军总后勤部答案：D4、向不同的会计资料使用者提供的财务会计报告，其编制依据（） 。A、应当一致。B、不应当一致。C、针对不同的使用人，采取不同的编制基础。D、部分一致，部分可以有针对性。答案：A 5、我国主管全国会计工作的机构是（） 。A、国务院页码，2/5 会计法 B、全国人大常委会 C、财政部 D、审计署答案：C 6、根据会计法的规定，单位内部的会计工作管理，应当由（）负责。A、总会计师 B、单位会计机构负责人 C、单

45、位分管会计工作领导 D、单位负责人答案：D 7、下列各项中，属于会计行政法规的是（） 。A、 会计法B、 企业财务会计报告条例C、 财政部门实施会计监督办法D、 企业会计制度答案：Bliving standards, poor farmers in less than complete elimination of 4600 Yuan, 8949, 19008. “Five waters rule“: the County invested 2.169 billion yuan, similar counties line the citys first complete the 42 km

46、of sewage pipe network construction, completion rate ranked first in the city, won the provincial rural sewage treatment work better; key pollution sources such as electroplating, papermaking, chemical industry management through verification and acceptance of the municipal government, the County re

47、moved Black and odorous River, River waste, beginning of river ecological restoration effects. “Three modified a split“ aspects: County total demolition illegal area up 2.759 million square meters, completed City issued annual task of 153%, split against area ranking city second; completed “three mo

48、dified“ area 4.846 million square meters, completed City issued annual task of 403%, ranking city third, which village in the a target completed total city ranking first; County Government was named city level “three modified a split“ work advanced. These achievements are hard won and should be appr

49、eciated. However, we are fully aware, the new period, and work in the countryside and the environment facing higher standards and requirements, provincial party Committee offered to high level build a comprehensive well-off society goal requires “no filth, dirty environment illegal buildings, into a well-off“; municipal party Committee also proposes to build into the well-off benchmark goals of the city. Compared with the superior claim, “South Gate of XX beautiful“ goal, my County “San Nong“ and environment there are a number of weaknesses and g