1、relationship between Government and business. The “two sessions“, General Secretary of “Pro“, “clear“ the word succinctly summarized the new relationship between Government and business, as pure politics, reshaping the political relationship specified in the direction. District leaders in handling p
2、olitical and business relations, engage in trading power for money, and finally stumbled, we a lesson, always keep in mind that “Pro“, “clean“ practicing “Pro“, “clear“. “Pro“ is to open a sincere engagement with private enterprise to help solve practical difficulties; “ Clear “is to clarify the Div
3、ision of power, exercised in accordance with, private entrepreneurs with innocent purity, not abusing power for personal gain, not to engage in trading power for money. Third, in order to maintain fairness and justice. Fairness and justice is the lifeline of the rule of law, is the best development
4、environment. Currently, lax law enforcement and the judicial sector in our region also exist to varying degrees, law enforcement departments and individual window units power for personal gains and bribes, thick friends, relations, human cases, money cases in which seriously infringe on the legitima
5、te rights and interests of enterprises and people. Especially some law enforcement and inspection for profit purposes, deliberately looking for corporate loopholes, found directly under the ticket does not give business improvement opportunities. We recruit a company doesnt easily, cultivating a bus
6、iness more difficult, never for personal gain, systematic harassment, card, last checked to check to get the enterprise collapsed. To guarantee the legitimate rights and interests. Always proceed from the overall situation of reform and development of services, fully consider the characteristics of
7、production and management in non-public enterprises and social benefits, an accurate grasp of legal limits, protect the enthusiasm of entrepreneurs and practitioners in innovation and entrepreneurship, enhancing expectations and confidence. To promote strict enforcement. Strengthening law enforcemen
8、t procedures, improve law enforcement performance evaluation, strengthening the supervision of law enforcement, exploration and practice of risk control mechanism of law enforcement to further standardize the social security, urban management, road traffic administrative law enforcement, effectively
9、 free, extensive law-enforcement and lax enforcement of law enforcement and other issues. To uphold justice. Justice is the last line of Defense to safeguard fairness and justice, to unequivocally support the courts and procuratorates independently exercise level . Judicial activities were rampant,
10、must not be allowed to run, favors, money, must not be allowed to knowingly violate the miscarriage, violations of the legitimate rights and interests of the masses must not be allowed to abuse of power, to make forest mass can be felt in every judicial cases in equity and justice. Four to deepen gr
11、ass-roots governance according to lawGrass-roots governance according to law is an important foundation for promoting the construction of rule of law, but also the most basic development environment. Despite my good social order in General, but there are law-abiding consciousness, social order is no
12、t standard, regardless of faith, Twining visit visit and other outstanding problems. We want to actively promote the field of multi-level governance according to law, promote the continuous improvement of the social environment. To promote universal compliance. Actively foster the rule of law cultur
13、e, carry out law publicity and education on honesty and trustworthiness, guide the masses and consciously abide by the law, failing to find method, problem-solving method, method of gradually changing the world, he is not looking for but someone “unspoken rules“, formed all law law, abide by the goo
14、d atmosphere. To strengthen the comprehensive management of public security. Deepening peace xingan construction, strongly against violence crime, mafia and serious criminal offences, to protect the legitimate rights and interests of citizens, legal persons, carry out criminal policy of temper justi
15、ce with mercy, the maximum stimulating social vitality, and earnestly safeguard social harmony and stability. To resolve social conflicts by law. To further smooth channels of reporting social conditions and public opinion, improving regulation, arbitration, as well as dispute resolution mechanisms,
16、 implement fully the petitioners cases “third-party“ hearings and supervising system of letters and calls, and to resolve the involved law lawsuit into the orbit of rule of law, vexatious, Twining visit visit, disturbing social order and other malicious extortion, resolutely crack down. Five, improv
17、ing cadres Vitale, provide strong protection for forest development XI General Secretary stressed that the comprehensive revitalization in Northeast China, needs a high quality, solid style, cadres of the dare to play. Cadre cadres is a pledge, should want to do work and able to do good, enthusiasm
18、is paramount. Treat party cadres, it is necessary to Strict management, and warm care, enable the broad masses of cadres work hard work, this is two parallel principles. In strict accordance with the standards of good cadres selection and appointment, the real officers, dare officers, those who want
19、 to play, good as excellent cadres at all levels of leadership in the past. At present, some leading cadres work initiative is not high, beyond political, idle, lazy governance governance, not as, slow, messy and a phenomenon still exist to varying degrees, affected and restricted economic and socia
20、l development. We must mobilize the enthusiasm of cadres as an urgent task, adhere to combination of incentives and constraints, and adhere to the strict management and warm care, practical solution “for the officers not to“ problem, motivate cadres and better lead the masses to an undertaking, the
21、cadres and create the new achievement in a dare to play, good at shows as new. To identify the problem, accurate pulse第 3 版会计学原理修订补充练习题第一章 练习题一 判断题1 会计的基本职能是记账和算账。 （ ）会计的基本职能是核算和监督，除了基本职能外还具有预测、决策和分析等职能2 从一定时点看，企业的资金来源总额必定等于资金运用总额 。 （ ）3 资产负债表涉及的会计要素是资产、负债和所有者权益。 （ ）4 不管是在会计期间还是会计期末，会计等式“资产=负债十所有者权益
22、”都成立。 （ ）5 所有者权益是企业投资人对企业资产的所有权。 （ ）所有者权益是体现净资产中的权益，是所有者对资产的剩余要求权。即企业资产扣除负债后所有者享有的剩余权益。6 某企业本月收到银行存款 150 万元，此款为上月销售商品所得，企业将此笔收入记入本月主营业务收入中。 （ ）记为上月的主营业务收入和应收账款，本月记应收账款确认。7 采用预收货款方式销售商品，应于收到货款时确认收入。 （ ）根据权责发生制要求，预收款项是企业的一种负债，所以应记为负债。8 可比性要求解决的不仅是企业之间横向可比的问题，也包括同一企业纵向可比的问题。 （ ）9 谨慎性是指在会计核算中应尽量低估企业的资产和
23、可能发生的损失、费用。 （ ）10 谨慎性原则要求企业进行会计核算时，尽可能高估资产和收益，低估负债和费用。 （ ）谨慎性原则可以体现在确认、计量、报告等诸方面。它要求：会计确认标准稳妥合理；会计计量不得高估资产、权利和利润；会计报告提供尽可能全面的会计信息。 二 单选题 1 C 2 B 3 C 4 A 5A 6 C 7 D 8D 9 A 10A1 会计的基本职能是（ C ） 。A 记录和计算 B 计划和考核 C 反映和监督 D 预测和决策2 以下不属于会计核算基本前提条件的是（ B ） 。A 持续经营 B 坚持谨慎性 C 会计分期 D 货币计量会计核算假设前提：会计主体、持续经营、会计分期、
24、货币计量3 会计主要的计量单位是（ C ）A 实物计量单位 B 劳动计量单位 C 货币计量单位 D 工时计量单位4 下列会计科目属于损益类科目的是（ A ） 。A 主营业务收入 B 生产成本 C 应收帐款 D 应付利润一、资产类relationship between Government and business. The “two sessions“, General Secretary of “Pro“, “clear“ the word succinctly summarized the new relationship between Government and business,
25、 as pure politics, reshaping the political relationship specified in the direction. District leaders in handling political and business relations, engage in trading power for money, and finally stumbled, we a lesson, always keep in mind that “Pro“, “clean“ practicing “Pro“, “clear“. “Pro“ is to open
26、 a sincere engagement with private enterprise to help solve practical difficulties; “ Clear “is to clarify the Division of power, exercised in accordance with, private entrepreneurs with innocent purity, not abusing power for personal gain, not to engage in trading power for money. Third, in order t
27、o maintain fairness and justice. Fairness and justice is the lifeline of the rule of law, is the best development environment. Currently, lax law enforcement and the judicial sector in our region also exist to varying degrees, law enforcement departments and individual window units power for persona
28、l gains and bribes, thick friends, relations, human cases, money cases in which seriously infringe on the legitimate rights and interests of enterprises and people. Especially some law enforcement and inspection for profit purposes, deliberately looking for corporate loopholes, found directly under
29、the ticket does not give business improvement opportunities. We recruit a company doesnt easily, cultivating a business more difficult, never for personal gain, systematic harassment, card, last checked to check to get the enterprise collapsed. To guarantee the legitimate rights and interests. Alway
30、s proceed from the overall situation of reform and development of services, fully consider the characteristics of production and management in non-public enterprises and social benefits, an accurate grasp of legal limits, protect the enthusiasm of entrepreneurs and practitioners in innovation and en
31、trepreneurship, enhancing expectations and confidence. To promote strict enforcement. Strengthening law enforcement procedures, improve law enforcement performance evaluation, strengthening the supervision of law enforcement, exploration and practice of risk control mechanism of law enforcement to f
32、urther standardize the social security, urban management, road traffic administrative law enforcement, effectively free, extensive law-enforcement and lax enforcement of law enforcement and other issues. To uphold justice. Justice is the last line of Defense to safeguard fairness and justice, to une
33、quivocally support the courts and procuratorates independently exercise level . Judicial activities were rampant, must not be allowed to run, favors, money, must not be allowed to knowingly violate the miscarriage, violations of the legitimate rights and interests of the masses must not be allowed t
34、o abuse of power, to make forest mass can be felt in every judicial cases in equity and justice. Four to deepen grass-roots governance according to lawGrass-roots governance according to law is an important foundation for promoting the construction of rule of law, but also the most basic development
35、 environment. Despite my good social order in General, but there are law-abiding consciousness, social order is not standard, regardless of faith, Twining visit visit and other outstanding problems. We want to actively promote the field of multi-level governance according to law, promote the continu
36、ous improvement of the social environment. To promote universal compliance. Actively foster the rule of law culture, carry out law publicity and education on honesty and trustworthiness, guide the masses and consciously abide by the law, failing to find method, problem-solving method, method of grad
37、ually changing the world, he is not looking for but someone “unspoken rules“, formed all law law, abide by the good atmosphere. To strengthen the comprehensive management of public security. Deepening peace xingan construction, strongly against violence crime, mafia and serious criminal offences, to
38、 protect the legitimate rights and interests of citizens, legal persons, carry out criminal policy of temper justice with mercy, the maximum stimulating social vitality, and earnestly safeguard social harmony and stability. To resolve social conflicts by law. To further smooth channels of reporting
39、social conditions and public opinion, improving regulation, arbitration, as well as dispute resolution mechanisms, implement fully the petitioners cases “third-party“ hearings and supervising system of letters and calls, and to resolve the involved law lawsuit into the orbit of rule of law, vexatiou
40、s, Twining visit visit, disturbing social order and other malicious extortion, resolutely crack down. Five, improving cadres Vitale, provide strong protection for forest development XI General Secretary stressed that the comprehensive revitalization in Northeast China, needs a high quality, solid st
41、yle, cadres of the dare to play. Cadre cadres is a pledge, should want to do work and able to do good, enthusiasm is paramount. Treat party cadres, it is necessary to Strict management, and warm care, enable the broad masses of cadres work hard work, this is two parallel principles. In strict accord
42、ance with the standards of good cadres selection and appointment, the real officers, dare officers, those who want to play, good as excellent cadres at all levels of leadership in the past. At present, some leading cadres work initiative is not high, beyond political, idle, lazy governance governanc
43、e, not as, slow, messy and a phenomenon still exist to varying degrees, affected and restricted economic and social development. We must mobilize the enthusiasm of cadres as an urgent task, adhere to combination of incentives and constraints, and adhere to the strict management and warm care, practi
44、cal solution “for the officers not to“ problem, motivate cadres and better lead the masses to an undertaking, the cadres and create the new achievement in a dare to play, good at shows as new. To identify the problem, accurate pulse2库存现金、库存商品、银行存款、其他货币资金、应收 XX、贷款、XX 资产、商誉二、负债类XX 借款、XX 债券、XX 负债、应付 XX
45、、XX 应付款、代理 XX 证券款三、共同类清算资金往来、外汇买卖/货币兑换、衍生工具、套期工具、被套期项目四、所有者权益类实收资本、资本公积、盈余公积、一般风险准备、本年利润、利润分配、库存股五、成本类XX 成本、制造费用、劳务成本、研发支出、工程施工、工程结算、机械作业六、损益类XX 收入、XX 损益、XX 收益、摊回 XX、主营业务成本、XX 费用、营业外支出5 会计主体是指会计所服务的( A )A 特定单位 B 投资者 C 债权人 D 管理当局6 会计主体对会计工作的范围从（ C ）上进行了界定。A 时间 B 内容 C 空间 D 空间和时间7 对应收帐款可按规定的标准计提坏账准备金，是
46、（ D ）的要求。A 可靠性 B 权责发生制 C 实质重于形式 D 谨慎性8 如果某一项经济业务有多种处理方法可供选择时，应采取不导致夸大资产 、虚增利润的方法是（ D ） 。A 客观性原则的要求 B 有用性原则的要求C 配比原则的要求 D 谨慎原则的要求9 会计分期界定了会计主体核算的（ A ）范围。A 时间 B 内容 C 空间 D 空间和时间10资产、负债和所有者权益是（ A ） 。A表述企业财务状况的会计要素 B 表述企业经营状况的会计要素C表述企业经营成果的会计要素 D 表述企业财务成果的会计要素第二章 练习题一 判断题1 在借贷记账法下，所有账户的借方登记增加数，贷方登记减少数。 （
47、 ）资产类、费用类是“借”增“贷”减，负债类、所有者权益类、收入类是“借”减“贷”增。根据会relationship between Government and business. The “two sessions“, General Secretary of “Pro“, “clear“ the word succinctly summarized the new relationship between Government and business, as pure politics, reshaping the political relationship specified in
48、 the direction. District leaders in handling political and business relations, engage in trading power for money, and finally stumbled, we a lesson, always keep in mind that “Pro“, “clean“ practicing “Pro“, “clear“. “Pro“ is to open a sincere engagement with private enterprise to help solve practica
49、l difficulties; “ Clear “is to clarify the Division of power, exercised in accordance with, private entrepreneurs with innocent purity, not abusing power for personal gain, not to engage in trading power for money. Third, in order to maintain fairness and justice. Fairness and justice is the lifeline of the rule of law, is the best development environment. Currently, lax law
