会计证继续教育考试题库答案金融、保险类.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、信息披露质量的标准不包括（ ） 。A、全面性 B、时效性 C、可靠性 D、真实性 【正确答案】C2、下列不属于 CAMELs 评级六大要素的是（ ） 。A、市场风险敏感度 B、管理 C、盈利性 D、资产负债率 【正确答案】Drapid development of the market economy environment to explore pub

22、lic 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 and approach to management has been resolved. Third, in recent years

23、, 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 “honest canteen“, standardize official entertaining management; enhanc

24、ing 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 Beijing from November 9, 2013 to 12th. 35 years ago blew the third p

25、lenary 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 Secretary pointed out that Chinas reform has entered a crucial period

26、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 ideas, and dare to benefit cure barriers. Deepening reform and open

27、ing 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 coo

28、rdinated 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 reform of institutional guarantees for objectives of build a well-off

29、 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 been 7 plenary session, each time on major issues of political and

30、 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 theme “personnel“, discussing election Centrals top leaders, such as

31、 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 general election, mainly to discuss a new State personnel issues. But

32、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 with a central leading collective, often by looking at the third p

33、lenum 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 meaning, respectively, marking the four stages of Chinas economic

34、 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 of “taking class struggle as the key link,“ shifted to socialist m

35、odernization; 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 rectify the economic order; 14 . Fair and efficient and authoritative S

36、ocialist 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 impartially according to law the prosecution, perfecting the running mecha

37、nism 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 system power policy. Decision Science, implementation should be con

38、structed 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 a scientific and effective coordination of power restriction and

39、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, must adhere to the orientation of advanced Socialist culture, adhere

40、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 system and building modern public cultural service system, improve

41、 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 interest, and better meet the needs of the people. To deepen education

42、 reform, improve institutional mechanisms for the3、 （ ）准入是银行监管的首要环节。A、市场 B、机构 C、业务 D、高级管理人员 【正确答案】A4、下列关于长期次级债务的说法，正确的是（ ） 。A、长期次级债务是指存续期限至少在五年以上的次级债务 B、经银监会认可，商业银行发行的有担保的并以银行资产为抵押或质押的长期次级债务工具可列入附属资本 C、在到期日前最后五年，长期次级债务可计入附属资本的数量每年累计折扣20% D、长期次级债务不能计入附属资本 【正确答案】Crapid development of the market econom

43、y 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 and approach to management has been reso

44、lved. 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 “honest canteen“, standardize official ent

45、ertaining 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 Beijing from November 9, 2013 to 12th. 3

46、5 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 Secretary pointed out that Chinas reform h

47、as 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 ideas, and dare to benefit cure barrier

48、s. 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 p

49、romote 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 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 importanc