1、alleviation crucial further development to accelerate the process of well-off society has created a great opportunity. 18 since the Central and provincial poverty alleviation and development into the overall strategic planning, priority and “first project“, formulated a series of policies now focus,
2、 development measures have all been clear. We want to seize the opportunity, precision application strategy, focus punch, break “support . , Supports the development of old revolutionary and a series of policy measures in areas such as infrastructure, public services, promoting high standards, suppo
3、rt, and more opportunities for us to accelerate development, provide greater support. From provinces policy oriented see, “1236“ poverty storming, and “6873“ traffic breakthrough, and “6363“ water guarantees, major action speed up implementation, ecological security barrier, and long East energy che
4、mical base construction, major strategy intensive introduced, and provincial “eight a change“, and “eight a both“ and municipal “six a into“, and “six big support“ of decision deployment, concentrated release has many policy good. In particular Gansu Silk Road economic belt of gold and heritage of C
5、hinese civilization construction of advancing the innovation zone, jingchuan based advantage, create node cities and provide a broader space in core areas. From I County project resources see, national ecological civilization pilot engineering model County and cycle economic model County two a natio
6、nal project landing implementation, will in country province level won more support; Pingliang to jingchuan city inter fast channel, and xiping railway double track, major project into provinces plate, will further upgrade I County traffic hub and channel economic status; paper Brigade integrated bo
7、dy, and Zhu Jia Jian reservoir, and agricultural PV power, and gas utilization, and commodity trading and the agricultural wholesale market, and Million tonnes of controlled atmosphere fruit and freezing and drying food production line, a number of major projects implemented, handicap, Liu Lihe rese
8、rvoir project work smoothly, these projects originated from the “Twelve-Five“ continue to accumulate, to develop their potential in the “Thirteen-Five“ concentrated during release. Orient, is to deepen the understanding of accurate. After years of the revision, development of jingchuan stand on a ne
9、w historical starting point, features of economic and social development has changed significantly. Comprehensive construction of well-off society in entering the showdown to win stage, dual action and poor precision, driven by County poverty dropped from 37.5% to 11.2%. Full implementation of the “
10、1+17“, “2+19“ programme, ensure the timely realization of poverty, poor people to achieve well-off society, we must battle tasks. From the perspective of current income, poor village, the poor generally lack strong industrial support, most rely on service revenue, along with the deepening of structu
11、ral reform, low skills, hard work will become increasingly difficult, labor income jump more and more一、单项选择题。本大题共50个小题，每小题 2.0 分，共100.0分。在每小题给出的选项中，只有一项是符合题目要求的。 会计的基本职能是（ C ） 。 反映和考核； 预测和决策； 核算和监督； 分析和管理会计在进行核算时，其主要的计量单位是（ C ） 。 劳动计量单位； 工时计量单位； 货币计量单位； 实物计量单位 下列哪项是会计核算的第一基本前提（ A ） 。 会计主体假设； 货币计量假设；
12、 持续经营假设； 历史成本假设 下列方法哪些不属于会计核算方法（ B ） 。 成本计算； 成本分析； 复式记账； 财产清查 某企业 A 材料期初结存2000件，单价100元；本期购进5000件，单价100元；期末盘点数为900件。采用实地盘存制和综合加权平均法时，本期发出材料的成本为（ B ） 。 600000； ； ； 500000 会计的主要方法是（B ） 。 会计检查的方法；alleviation crucial further development to accelerate the process of well-off society has created a great op
13、portunity. 18 since the Central and provincial poverty alleviation and development into the overall strategic planning, priority and “first project“, formulated a series of policies now focus, development measures have all been clear. We want to seize the opportunity, precision application strategy,
14、 focus punch, break “support . , Supports the development of old revolutionary and a series of policy measures in areas such as infrastructure, public services, promoting high standards, support, and more opportunities for us to accelerate development, provide greater support. From provinces policy
15、oriented see, “1236“ poverty storming, and “6873“ traffic breakthrough, and “6363“ water guarantees, major action speed up implementation, ecological security barrier, and long East energy chemical base construction, major strategy intensive introduced, and provincial “eight a change“, and “eight a
16、both“ and municipal “six a into“, and “six big support“ of decision deployment, concentrated release has many policy good. In particular Gansu Silk Road economic belt of gold and heritage of Chinese civilization construction of advancing the innovation zone, jingchuan based advantage, create node ci
17、ties and provide a broader space in core areas. From I County project resources see, national ecological civilization pilot engineering model County and cycle economic model County two a national project landing implementation, will in country province level won more support; Pingliang to jingchuan
18、city inter fast channel, and xiping railway double track, major project into provinces plate, will further upgrade I County traffic hub and channel economic status; paper Brigade integrated body, and Zhu Jia Jian reservoir, and agricultural PV power, and gas utilization, and commodity trading and th
19、e agricultural wholesale market, and Million tonnes of controlled atmosphere fruit and freezing and drying food production line, a number of major projects implemented, handicap, Liu Lihe reservoir project work smoothly, these projects originated from the “Twelve-Five“ continue to accumulate, to dev
20、elop their potential in the “Thirteen-Five“ concentrated during release. Orient, is to deepen the understanding of accurate. After years of the revision, development of jingchuan stand on a new historical starting point, features of economic and social development has changed significantly. Comprehe
21、nsive construction of well-off society in entering the showdown to win stage, dual action and poor precision, driven by County poverty dropped from 37.5% to 11.2%. Full implementation of the “1+17“, “2+19“ programme, ensure the timely realization of poverty, poor people to achieve well-off society,
22、we must battle tasks. From the perspective of current income, poor village, the poor generally lack strong industrial support, most rely on service revenue, along with the deepening of structural reform, low skills, hard work will become increasingly difficult, labor income jump more and more 会计核算的方
23、法； 会计预测的方法； 会计决策的方法 会计主体是（D ） 。 企业单位； 企业法人； 法律主体； 独立核算的特定单位 简单的会计分录是指（ C ） 。 一借多贷的会计分录； 多借一贷的会计分录； 一借一贷的会计分录； 多借多贷的会计分录 企业的所有者权益在价值量方面等于（ B ） 。 全部资产价值； 全部资产减全部负债价值； 全部资产减流动负债价值； 流动资产减流动负债价值 下列项目中不属于盘存类的账户是（C ） 。 “库存现金”账户； “银行存款”账户； “在途物资”账户； “长期投资”账户 会计等式是指（ C ） 。 资产=所有者权益； 资产=负债； 资产=权益； 资产=权益一所有者权益
24、 在下列费用中可以直接记入成本的费用是（ A） 。 生产工人的工资； 车间管理人员的工资； 销售人员； 厂部管理人员工资 “库存现金”账户期初余额为2,000元，本期贷方发生额1，800元，借方发生额为1，500元，则期末余额为（ B ） 。 1,300； 1，700；alleviation crucial further development to accelerate the process of well-off society has created a great opportunity. 18 since the Central and provincial poverty al
25、leviation and development into the overall strategic planning, priority and “first project“, formulated a series of policies now focus, development measures have all been clear. We want to seize the opportunity, precision application strategy, focus punch, break “support . , Supports the development
26、 of old revolutionary and a series of policy measures in areas such as infrastructure, public services, promoting high standards, support, and more opportunities for us to accelerate development, provide greater support. From provinces policy oriented see, “1236“ poverty storming, and “6873“ traffic
27、 breakthrough, and “6363“ water guarantees, major action speed up implementation, ecological security barrier, and long East energy chemical base construction, major strategy intensive introduced, and provincial “eight a change“, and “eight a both“ and municipal “six a into“, and “six big support“ o
28、f decision deployment, concentrated release has many policy good. In particular Gansu Silk Road economic belt of gold and heritage of Chinese civilization construction of advancing the innovation zone, jingchuan based advantage, create node cities and provide a broader space in core areas. From I Co
29、unty project resources see, national ecological civilization pilot engineering model County and cycle economic model County two a national project landing implementation, will in country province level won more support; Pingliang to jingchuan city inter fast channel, and xiping railway double track,
30、 major project into provinces plate, will further upgrade I County traffic hub and channel economic status; paper Brigade integrated body, and Zhu Jia Jian reservoir, and agricultural PV power, and gas utilization, and commodity trading and the agricultural wholesale market, and Million tonnes of co
31、ntrolled atmosphere fruit and freezing and drying food production line, a number of major projects implemented, handicap, Liu Lihe reservoir project work smoothly, these projects originated from the “Twelve-Five“ continue to accumulate, to develop their potential in the “Thirteen-Five“ concentrated
32、during release. Orient, is to deepen the understanding of accurate. After years of the revision, development of jingchuan stand on a new historical starting point, features of economic and social development has changed significantly. Comprehensive construction of well-off society in entering the sh
33、owdown to win stage, dual action and poor precision, driven by County poverty dropped from 37.5% to 11.2%. Full implementation of the “1+17“, “2+19“ programme, ensure the timely realization of poverty, poor people to achieve well-off society, we must battle tasks. From the perspective of current inc
34、ome, poor village, the poor generally lack strong industrial support, most rely on service revenue, along with the deepening of structural reform, low skills, hard work will become increasingly difficult, labor income jump more and more 2，300； 2,500 将库存现金存入银行一般应填制下列哪种凭证？（D ） 。 银行存款的收款凭证； 银行存款的付款凭证；
35、库存现金的收款凭证； 库存现金的付款凭证 账户的基本结构分左右两方，哪方记增加，哪方记减少应由（ D ） 。 账户的名称决定； 账户的格式决定； 账户的结构决定； 账户的经济内容决定 采购人员出差回厂报销差旅费1,750元，交回现金100元，应编制（ D ） 。 一张收款凭证； 一张付款凭证； 一张转账凭证； 一张收款凭证，一张转账凭证 下列账户期末肯定无余额的是（ A ） 。 制造费用； 在途物资； 应收账款； 本年利润 配比原则是指将一个会计期间的收入和产生收入所发生的费用配比起来进行比较，从而正确的计算出（D ） 。 产品成本； 产品价格； 期间费用； 当期损益 “本年利润”账户5月31
36、日的贷方余额表示（ C ） 。 企业与月份实现的利润； 企业5月31日实现的利润； 企业年初至5月份累计实现的利润； 企业年初至5月份已预分配的利润 如果记账凭证所记金额没错，所用科目错误，已登记入账，应用哪种方法更正（C ） 。 划线更正法； 补充登记法；alleviation crucial further development to accelerate the process of well-off society has created a great opportunity. 18 since the Central and provincial poverty alleviat
37、ion and development into the overall strategic planning, priority and “first project“, formulated a series of policies now focus, development measures have all been clear. We want to seize the opportunity, precision application strategy, focus punch, break “support . , Supports the development of ol
38、d revolutionary and a series of policy measures in areas such as infrastructure, public services, promoting high standards, support, and more opportunities for us to accelerate development, provide greater support. From provinces policy oriented see, “1236“ poverty storming, and “6873“ traffic break
39、through, and “6363“ water guarantees, major action speed up implementation, ecological security barrier, and long East energy chemical base construction, major strategy intensive introduced, and provincial “eight a change“, and “eight a both“ and municipal “six a into“, and “six big support“ of deci
40、sion deployment, concentrated release has many policy good. In particular Gansu Silk Road economic belt of gold and heritage of Chinese civilization construction of advancing the innovation zone, jingchuan based advantage, create node cities and provide a broader space in core areas. From I County p
41、roject resources see, national ecological civilization pilot engineering model County and cycle economic model County two a national project landing implementation, will in country province level won more support; Pingliang to jingchuan city inter fast channel, and xiping railway double track, major
42、 project into provinces plate, will further upgrade I County traffic hub and channel economic status; paper Brigade integrated body, and Zhu Jia Jian reservoir, and agricultural PV power, and gas utilization, and commodity trading and the agricultural wholesale market, and Million tonnes of controll
43、ed atmosphere fruit and freezing and drying food production line, a number of major projects implemented, handicap, Liu Lihe reservoir project work smoothly, these projects originated from the “Twelve-Five“ continue to accumulate, to develop their potential in the “Thirteen-Five“ concentrated during
44、 release. Orient, is to deepen the understanding of accurate. After years of the revision, development of jingchuan stand on a new historical starting point, features of economic and social development has changed significantly. Comprehensive construction of well-off society in entering the showdown
45、 to win stage, dual action and poor precision, driven by County poverty dropped from 37.5% to 11.2%. Full implementation of the “1+17“, “2+19“ programme, ensure the timely realization of poverty, poor people to achieve well-off society, we must battle tasks. From the perspective of current income, p
46、oor village, the poor generally lack strong industrial support, most rely on service revenue, along with the deepening of structural reform, low skills, hard work will become increasingly difficult, labor income jump more and more 红字冲销法； 充减登记法 下列账户按经济内容分类属于资产类的是（ B ） 。 “利润分配”账户； “坏账准备”账户； “预收账款”账户；
47、“盈余公积”账户 下列属于直接费用的是（ C ） 。 在途物资费； 销售费； 直接人工费； 材料成本差异 总账、明细账的相同点是（ C ） 。 试算平衡的方法相同； 登记的依据完全相同； 反映的经济业务内容相同； 提供指标的详细程度相同 借贷记账法的规则是（ D ） 。 增加记借方、减少记贷方； 一借多贷； 一贷多借； 有借必有贷，借贷必相等 下列账户是调整账户的有（D ） 。 “原材料”账户 “在途物资”账户 “本年利润”账户 “利润分配”账户 为检查记账的错误，需要（ C ） 。 只编总账与明细账的试算平衡表； 只编总账试算平衡表； 即要编试算平衡表，又要对账； 只核对账目 汇总记账凭证核
48、算形式循环程序是（ A ） 。 根据汇总记账凭证登记总账； 根据科目汇总表登记总账； 根据转账凭证汇总表登记总账； 根据记账凭证汇总表登记总分类账alleviation crucial further development to accelerate the process of well-off society has created a great opportunity. 18 since the Central and provincial poverty alleviation and development into the overall strategic planning, priority and “first project“, formulated a series of policies now focus, development measures have all been clear. We want to seize the opportunity, precision application strategy, focus punch, break “support . , Supports the development of old revolutionary a
