初级会计电算化第1章练习题.doc

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1、the principle of simplified EIA of construction projects in the region. In terms of land, linked to the implementation of urban and rural construction land increase and decrease, replacement indicators for priority areas project. Charges, into the projects of water, electricity, administrative charg

2、es and preferential policies. In the area of taxation, and settled in areas of industry and its production company, within 5 years after the completion of fiscal incentives to enterprises. In terms of financing, integration of land, tax, financial and other resources, and construct “Government credi

3、t + business credit“ credit system, establishment of marketization, commercialization and modernization of the investment and financing platform; effective Bank-enterprise docking, encourages private capital into the Park, to raise industry development fund. 5, optimize the environment and service i

4、ndustries. To create “policy lowlands, Highlands, integrity of service land, development land“ as the goal, to optimize the area under development environment. All administrative law enforcement departments to appoint a full-time personnel stationed in areas dedicated to coordinating and solving pro

5、blems associated with businesses in this sector. When there are substantial issues, sector leaders arranged to personally intervene, in-person, in-person push tangible area building a green light, easy line. To further reduce and standardize administrative examination and approval items, simplify ex

6、amination and approval links, improve efficiency; according to the .Since the educational practice of the mass line of the party, himself seriously in the education, practical control central “eight rules“ and opposing “the four winds“ and practicing “three Suns“, and check the spirit of Jiao Yulu,

7、ideology, solicit opinions based on outstanding problems checked swing, careful analysis and reflection. Will now check report is as follows: first, adherence to the partys political discipline, eight in the central provision, change the style of the basic situation of 1, in compliance with the part

8、ys political disciplines. Conscientiously abide by the partys political discipline, abide by the Constitution and the rules and regulations of the party, in the political, ideological and maintain highly consistent with the CPC Central Committee on the action, there is no violation of the partys pol

9、itical discipline problems. 2, in the implementation of the central authorities of the eight provisions. Improving research, improving research methods, but there are less grass-roots units, primary first-hand an inadequate grasp of the problem, which is to be strengthened in the future. Second, con

10、struction, strictly in accordance with the provisions to streamline and improve the quality of meetings of the Conference. Third, streamlining file briefs, culture involves all aspects of propaganda and ideology, sometimes due to the practical needs of invention notifications, this area needs furthe

11、rstreamlining. Four are standard visits, except as required to participate in training, no other activity. Five is to improve news reporting, for propaganda work strictly according to the regulations. Six is strictly your presentation published strictly according to the regulations. Seven is strictl

12、y thrift, required the use of vehicles and office space and corporate hospitality. 3, change the style. Propaganda and ideological work of the new situation and new requirements of the new tasks, had done a lot of fruitful work, has made many achievements, but further closer to the grass roots, clos

13、e to reality, close to the masses and also inadequate innovation must continue to improve. Second, the “four winds“ some outstanding issues 1, oppose formalism. One theory is that he didnt, with less close contact. Theoretical study of consciousness is not high enough, system performance is not stro

14、ng enough; more passive learning, active learning few generalities and learn more, delving into less. Especially based on rational thinking on major issues, applying theory to guide the work done is not good enough, not really understand and grasp the spirit and essence of the scientific Outlook on

15、development, did not truly achieve mastery, to apply, to a certain extent, affect the development and implementation of ideas and initiatives. Second, work arrangements, and less supervision. Propaganda and ideological work is the objective, which needs to keep the continuity efforts deployed, but s

16、tressed in the work time, less supervision. For example, color weekends in the summer theatrical activities, city square performances, urging townships, communities and rural areas shows the implementation is inadequate, insufficient cultural an educational role to play. Third base enough, master gr

17、ass-less real. Propaganda and ideological work in the new situation of characteristics and regularity of enough, deep enough for grass-roots public opinion Dynamics survey, for grass-roots typically drive less. For example, rural culture team active, . Im not actively take the initiative to take up,

18、 the lack of spirit of daring to, resulting in some job had a lot of power, but no tangible results. Third, innovation, lack of motivation. Emancipation did not end, innovation does not exist. In practical work, not your head, previous work experience, lack of innovation initiatives, study on the ch

19、aracteristics of propaganda and ideological work under the new situation through, grip on grassroots ideological trends and changes are not deep, to promote new initiatives and explore new methods of ideological and cultural work is not much, and some lack of relevance and timeliness. 4, discipline,

20、 lowering, and hard work are lacking. While working and enterprising spirit down. No real solution to treat yourself right, correctly treat past honors, their complacency, and work to see their scores more, less checking his own shortcomings, like to listen to the praise, satisfied face, online prom

21、otion, there are typical, and lack of high standards and strict requirements, the effect is real. Second hard drive less. On hard and初级会计电算化第 1 章练习题一、在每小题给出的四个备选答案中,只有一个正确的答案,请将所选答案的字母填在题后的括号内。每小题 1 分,共 20 分1 .( )工作不属于账务处理的内容。A、设置账户 B、填制凭证 C、财产清查 D、登记账簿正确答案:C 解析:账务处理的主要工作是凭证和账簿处理,财产清查工作不属于账务处理的内容。2

22、.( )年,财政部和中国会计学会正式提出了“会计电算化”一词。A、1979 B、1981 C、 1983 D、1987正确答案:B解析:1981 年,财政部和中国会计学会正式提出了“会计电算化”一词。3 .( )是指专门用于会计核算工作的计算机应用软件,包括采用各种计算机语言编制的用于会计核算工作的计算机程序。 A、会计处理软件 B、会计核算软件C、会计管理软件 D、会计决策软件正确答案:B解析:会计核算软件是指专门用于会计核算工作的计算机应用软件,包括采用各种计算机语言编制的用于会计核算工作的计算机程序和文档。4 .“会计电算化”一词产生于( )A、1981 B、1979 C、 1989 D

23、、1994正确答案:A 解析:“会计电算化 ”一词产生于 1981 年。5 .1983 年至 1987 年期间,随着计算机技术的进步和经济的发展,部分单位陆续自行开发会计软件,这个阶段被称为( )A、缓慢发展阶段B、有组织、有计划的稳步发展阶段C、自发发展阶段D、自由发展阶段正确答案:C解析:1983 年至 1987 年期间,部分单位陆续自行开发会计软件的阶段叫做自发发展阶段。6 .1994 年,我国颁布了( ) 。A、 会计电算化管理方法B、 会计电算化初级知识培训大纲C、 会计电算化知识培训管理办法(试行) D、 会计核算软件管理的几项规定(试行) 正确答案:A 解析:1994 年,我国颁

24、布了会计电算化管理方法 。7 .按会计信息共享与否划分,会计软件可以分为( )和网络版会计软件。A、会计核算软件B、单用户会计软件C、管理型会计软件D、决策型会计软件正确答案:B 解析:按会计信息共享与否划分,会计软件可以分为单用户和网络版会计软件。8 .保证输入计算机内会计数据的合法与正确,会计软件处理正确,当天的业务应及时记账是属于日常操作管理制度中的( )内容。A、计算机系统使用管理B、上机操作管理C、会计业务处理程序的管理D、会计档案管理the principle of simplified EIA of construction projects in the region. In

25、terms of land, linked to the implementation of urban and rural construction land increase and decrease, replacement indicators for priority areas project. Charges, into the projects of water, electricity, administrative charges and preferential policies. In the area of taxation, and settled in areas

26、 of industry and its production company, within 5 years after the completion of fiscal incentives to enterprises. In terms of financing, integration of land, tax, financial and other resources, and construct “Government credit + business credit“ credit system, establishment of marketization, commerc

27、ialization and modernization of the investment and financing platform; effective Bank-enterprise docking, encourages private capital into the Park, to raise industry development fund. 5, optimize the environment and service industries. To create “policy lowlands, Highlands, integrity of service land

28、, development land“ as the goal, to optimize the area under development environment. All administrative law enforcement departments to appoint a full-time personnel stationed in areas dedicated to coordinating and solving problems associated with businesses in this sector. When there are substantial

29、 issues, sector leaders arranged to personally intervene, in-person, in-person push tangible area building a green light, easy line. To further reduce and standardize administrative examination and approval items, simplify examination and approval links, improve efficiency; according to the .Since t

30、he educational practice of the mass line of the party, himself seriously in the education, practical control central “eight rules“ and opposing “the four winds“ and practicing “three Suns“, and check the spirit of Jiao Yulu, ideology, solicit opinions based on outstanding problems checked swing, car

31、eful analysis and reflection. Will now check report is as follows: first, adherence to the partys political discipline, eight in the central provision, change the style of the basic situation of 1, in compliance with the partys political disciplines. Conscientiously abide by the partys political dis

32、cipline, abide by the Constitution and the rules and regulations of the party, in the political, ideological and maintain highly consistent with the CPC Central Committee on the action, there is no violation of the partys political discipline problems. 2, in the implementation of the central authori

33、ties of the eight provisions. Improving research, improving research methods, but there are less grass-roots units, primary first-hand an inadequate grasp of the problem, which is to be strengthened in the future. Second, construction, strictly in accordance with the provisions to streamline and imp

34、rove the quality of meetings of the Conference. Third, streamlining file briefs, culture involves all aspects of propaganda and ideology, sometimes due to the practical needs of invention notifications, this area needs furtherstreamlining. Four are standard visits, except as required to participate

35、in training, no other activity. Five is to improve news reporting, for propaganda work strictly according to the regulations. Six is strictly your presentation published strictly according to the regulations. Seven is strictly thrift, required the use of vehicles and office space and corporate hospi

36、tality. 3, change the style. Propaganda and ideological work of the new situation and new requirements of the new tasks, had done a lot of fruitful work, has made many achievements, but further closer to the grass roots, close to reality, close to the masses and also inadequate innovation must conti

37、nue to improve. Second, the “four winds“ some outstanding issues 1, oppose formalism. One theory is that he didnt, with less close contact. Theoretical study of consciousness is not high enough, system performance is not strong enough; more passive learning, active learning few generalities and lear

38、n more, delving into less. Especially based on rational thinking on major issues, applying theory to guide the work done is not good enough, not really understand and grasp the spirit and essence of the scientific Outlook on development, did not truly achieve mastery, to apply, to a certain extent,

39、affect the development and implementation of ideas and initiatives. Second, work arrangements, and less supervision. Propaganda and ideological work is the objective, which needs to keep the continuity efforts deployed, but stressed in the work time, less supervision. For example, color weekends in

40、the summer theatrical activities, city square performances, urging townships, communities and rural areas shows the implementation is inadequate, insufficient cultural an educational role to play. Third base enough, master grass-less real. Propaganda and ideological work in the new situation of char

41、acteristics and regularity of enough, deep enough for grass-roots public opinion Dynamics survey, for grass-roots typically drive less. For example, rural culture team active, . Im not actively take the initiative to take up, the lack of spirit of daring to, resulting in some job had a lot of power,

42、 but no tangible results. Third, innovation, lack of motivation. Emancipation did not end, innovation does not exist. In practical work, not your head, previous work experience, lack of innovation initiatives, study on the characteristics of propaganda and ideological work under the new situation th

43、rough, grip on grassroots ideological trends and changes are not deep, to promote new initiatives and explore new methods of ideological and cultural work is not much, and some lack of relevance and timeliness. 4, discipline, lowering, and hard work are lacking. While working and enterprising spirit

44、 down. No real solution to treat yourself right, correctly treat past honors, their complacency, and work to see their scores more, less checking his own shortcomings, like to listen to the praise, satisfied face, online promotion, there are typical, and lack of high standards and strict requirement

45、s, the effect is real. Second hard drive less. On hard and2正确答案:C解析:保证输入计算机内会计数据的合法与正确,会计软件处理正确,当天的业务应及时记账是属于日常操作管理制度中的会计业务处理程序的管理内容。9 .财政部 1996 年 6 月针对企业发布的会计电算化管理文件是( ) 。A、会计电算化工作规范B、会计信息化工作规范C、会计核算软件基本功能规范D、会计管理软件基本功能规范正确答案:A解析:财政部 1996 年 6 月针对企业发布的会计电算化管理文件是会计电算化工作规范。10 .财政部门管理会计电算化的基本任务之一是( ) 。

46、A、评审会计软件B、对单位会计电算化进行验收C、组织设计会计软件D、组织开展会计电算化人才培训正确答案:D解析:财政部门管理会计电算化的基本任务之一是组织开展会计电算化人才培训。11 .大型企业建立电算化会计信息系统时,一般应采用( )方式。A、选择国内通用会计软件B、自行开发C、交开发者设计D、与开发者合作共同开发正确答案:D解析:由于大型企业部分会计核算的独特性,所以大型企业建立电算化会计信息系统时,一般应采用与开发者合作共同开发方式。12 .当今财务软件的功能在不断完善,其功能的发展趋势为( ) 。A、无纸化-无盘化 B、准确 -及时-超前C、国内-国际 D、核算 -分析-管理正确答案:

47、D解析:当今财务软件的功能发展趋势为核算与管理一体化。13 .电算化条件下,仍然需要用人工完成的会计处理环节是( )A、编制凭证 B、登记总账 C、编制报表 D、登记明细账正确答案:A 解析:电算化条件下,凭证编制一般情况下仍然需要用人工完成。账簿登记和报表编制由系统自动生成。14 .电算化信息系统不包括( ) 。A、数据 B、软件 C、规程 D、法规正确答案:D解析:法规不属于电算化信息系统应包含的内容。15 .固定资产的核算的主要任务包括计算、汇总和分配固定资产的( ) 。A、生产成本 B、工作时间 C、原值 D、折旧费用正确答案:D 解析:固定资产的核算的主要任务包括计算、汇总和分配固定

48、资产的折旧费用。16 .关于会计电算化意义的说法错误的是( ) A、提高工作效率B、促进会计工作职能转变C、提高会计工作职能D、仅仅是替代手工完全记账、编表工作正确答案:Dthe principle of simplified EIA of construction projects in the region. In terms of land, linked to the implementation of urban and rural construction land increase and decrease, replacement indicators for priority

49、 areas project. Charges, into the projects of water, electricity, administrative charges and preferential policies. In the area of taxation, and settled in areas of industry and its production company, within 5 years after the completion of fiscal incentives to enterprises. In terms of financing, integration of land, tax, financial and other resources, and construct “Government credit + business credit“ credit system, establishment of marketization, commercialization a

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