1、conjunction with the beginning of the 95 anniversary activities, focused schedule 1 party lecture. Encourages the party branch Secretary of the practice of party members give a Party lecture. Production line of advanced party members reported, their own experiences, enhance the attraction and appeal
2、 of party lecture. 4. Organization of online communication. Full use of the various types of network media, time pushes learning content. Boot party communist networks, mobile phone, TV, micro-learning and distance education platforms. Boot party “member home“ participation in networked learning, in
3、teraction and “three lessons“, offline synchronization of encouraging party members to carry out study and education, enriching the content of forms, expand the coverage of education. 5. carry out the responsibility. Each branch to effectively assume the main responsibility for organizational learni
4、ng, timely understanding of party members and cadres to study, identify and resolve symptoms and problems. Party Committee should do a good job leadership learning at the same time, guidance to branch based on the development of learning programmes, and urged the implementation of “three lessons“ sy
5、stem and implementing learning requirements. To take reports, customized research, participate in discussions, attend meetings of the Organization, such as supervision, and effective transmission of pressure. About consolidation of weak and lax party branches, through true strong team, promote trans
6、formation improving branch to issue that stands out, to be dealt with first in place, further study and education. 6. play the lead role. Leadership, leading cadres should set an example, and to lead by example, layers of driven model, layer upon layer, formation of the shots, the overall general ef
7、fect of linkage. Leading cadres should learn first and be in front, asking others to do you first do it, asks of others and not themselves determined not to do, we cannot “lamp black“, and “flashlight man as himself“. To enforce a rigid double about the life of the system, lead study discussion, lea
8、d in talking about experiences, give a Party lecture, report, leading to participate in organisational life, democratic appraisal, lead in duty of due diligence, according to positions, contribute to role play with learning, promoting learning education solid and effective. 7. grasp the integrated.
9、To stick around the Center, serving the overall situation, the “two“ combining education and completed various tasks, and implement the County “Thirteen-Five“ combines planning, and the XX combination of scientific development and leaping development, both hands, two, avoiding “two peels“. By studyi
10、ng education, inspire party members and cadres undertaking enthusiasm, in establishing and implementing five development philosophy, solid industrial restructuring, deepening reform, poverty alleviation crucial, improving peoples livelihood and other work in the front, for example. Promotion of cadr
11、es work hard, aggressive, push development to test the effectiveness of educational work. Township two learn a do learning arrangements specific programme the Party (total) branch: for advance full strictly rule party, according to XX municipal on in city members in the carried out “learn Constituti
12、on Party rules, and learn series speech, do qualified members“ learning education implementation programme, and XX municipal organization Department on “two learn a do“ learning arrangements of specificprogramme, and XX city learning education implementation programme spirit and town party implement
13、ation programme requirements, according to distinguish level, and has targeted solution problem of requirements, ensure learning education made effectiveness, Promotion of all party members and consciously respect the party Constitution, abide by party rules, armed with XI series of important speech
14、 by General Secretary head, guide, and promote the work, be qualified party members and learning arrangements are hereby makes the following specific programmes. Learning requirements, on all party members to study the party Constitution and party rules and unify the XI series of important speech, G
15、eneral Secretary, speech learning series to deepen understanding of the Constitution Party rules, Constitution Party rules in the deep insight series address the basic spirit and practical requirements. 1, Constitution Party rules learning of the party Constitution, a deep understanding of the party
16、s nature, purpose, guiding principles, goals, organization, good style, grasp conditions, rights and obligations of party members, bearing in mind that oath, clear qualified party member criteria and conditions. Learning the code of self-discipline of the CPC, the CPCs disciplinary regulations, the
17、Chinese Communist Party Member Rights Ordinance and so on, mastering self-discipline standards of “four must“, the “four upholdings“, mastering various types of disciplinary offence and punishment provisions. 2, and learning series speech to XI General Secretary series important speech reading (2016
18、 version) and out poverty work to dream into really-XI comrade in XX work during advocate practice line “immediately on do“ documentary and XI General Secretary on “immediately on do“ important discusses, for basic textbook, learning understand XI General Secretary series important speech of basic s
19、pirit, learning understand Central ruling acting political new concept new thought new strategy of basic content, learning understand XI General Secretary on Fujian, and A series of important instructions of the XX and XX of important ideas, inheriting and carrying forward the General Secretary duri
20、ng the XXs “sigewan“ and “will do it right away“ and other fine traditions and work style, mastery and improvement of self-cultivation, fulfill the purpose ideas, moral character, conservation related to the basic requirements. Grasp to master the following main aspects: (1) which is the spirit of t
21、he ideals and beliefs of “calcium“, establish a correct world Outlook, Outlook on life and values, (2) is the national dream, Chinese dream the dreams, the dreams of the people of the nation, is the dream of the Chinese nation in modern times most of the great core Essentials is the national prosper
22、ity, national revitalization, the happiness of the people, (3) China Color Socialist is achieved Chinese great revival of way, enhanced road confidence, and theory confidence, and system confidence; (4) “four a full“ strategy layout is new of history conditions Xia party ruling acting political tota
23、l strategy, consciously with “four a full“ led the work; (5) insisted innovation, and coordination, and green, and open, and shared development is relationship China development global of one deep change, according to new development concept do job; (6) practice line Socialist core values, Carrying
24、forward socialist morality and the traditional Chinese virtues, (7) comprehensive strictly administering the party is a joint responsibility of all party members, each branch must be implemented and单选题（共 30 道试题，共 30 分。 ） 得分：01. 资本化期间内每一会计期间的利息资本化金额的限制条件是（ ） 。 A. 不应当超过当期专门借款发生的利息金额B. 不应当超过当期相关借款实际发生的
25、利息金额C. 不应当超过当期专门借款发生的利息、溢折价的摊销额和汇兑损益之和D. 不应超过企业当期所有借款发生的利息总额正确答案：B 满分：1 分 得分：02. 对于同时换入多项资产的非货币资产交换，各换入资产成本分配是采用账面价值还是公允价值，关键在于（ ） 。 A. 换出资产公允价值能否可靠确定B. 换出资产账面价值能否可靠确定C. 换入资产账面价值能否可靠确定D. 换入资产公允价值能否可靠确定正确答案：A 满分：1 分 得分：03. 企业在经营过程中发生的下列存货相关损失项目中，不应计入当期损益的是（ ） 。 A. 收发过程中计量差错引起的存货盈亏B. 责任事故造成的存货净损失C. 自然
26、灾害造成的存货净损失D. 购入存货运输途中发生的合理损耗正确答案：D 满分：1 分 得分：04. 企业合并所形成的商誉每年都应进行减值测试，商誉应当结合（ ）进行减值测试。 A. 被合并企业的资产减去负债后的净额B. 与其相关的资产组或资产组组合C. 被合并企业的资产D. 企业的总部资产正确答案：B 满分：1 分 得分：05. 2006年1月 10日，甲公司销售一批商品给乙公司，货款为 4255万元（含增值税额） 。合同约定，乙公司应于2006年4月10日前支付上述货款。由于资金周转困难，乙公司到期不能偿付货款。经协商，乙公司以一批产品和一台设备偿还全部债务。乙公司用于偿债的产品成本为1200
27、万元，市场价格和计税价格均为1500万元，未计提存货跌价准备，用于偿债的设备原价为5000万元，已计提折旧2000万元，市场价格为2500万元；已计提减值准备 500万元。甲公司和乙公司适用的增值税税率均为17 。假定不考虑除增值税以外的其他相关税 A. -500B. 225C. 0D. 351正确答案：C 满分：1 分 得分：06. 资产负债表日，存货计价应该采用（ ） 。 A. 成本计价B. 可变现净值计价C. 重置成本计价D. 成本与可变现净值孰低计价正确答案：D 满分：1 分 得分：07. 某企业在 2004年5月15日销售商品1000件，增值税专用发票上注明的价款为10000元，增值
28、税额为1700元，另外该企业垫付运杂费200元。企业为了及早收回货款而在合同中规定的现金折扣条件为：2/10-1/20-N/30。假定计算现金折扣时不考虑增值税和运杂费。如买方在2004年5月24 日付清货款,该企业实际收款金额应为（ ） 。 A. 11500B. 11700C. 11800D. 11600正确答案：B 满分：1 分 得分：08. 按照企业会计准则第9 号 职工薪酬的规定，职工薪酬不包括的内容有（ ） 。 A. 医疗保险等社会保险费B. 以股份为基础的薪酬C. 工会经费和职工教育经费D. 住房公积金正确答案：B 满分：1 分 得分：09. 甲公司用一台设备换入乙公司一项专利权。
29、设备的账面原值为10 万元，已提折旧2 万元，已提减值准conjunction with the beginning of the 95 anniversary activities, focused schedule 1 party lecture. Encourages the party branch Secretary of the practice of party members give a Party lecture. Production line of advanced party members reported, their own experiences, enhan
30、ce the attraction and appeal of party lecture. 4. Organization of online communication. Full use of the various types of network media, time pushes learning content. Boot party communist networks, mobile phone, TV, micro-learning and distance education platforms. Boot party “member home“ participati
31、on in networked learning, interaction and “three lessons“, offline synchronization of encouraging party members to carry out study and education, enriching the content of forms, expand the coverage of education. 5. carry out the responsibility. Each branch to effectively assume the main responsibili
32、ty for organizational learning, timely understanding of party members and cadres to study, identify and resolve symptoms and problems. Party Committee should do a good job leadership learning at the same time, guidance to branch based on the development of learning programmes, and urged the implemen
33、tation of “three lessons“ system and implementing learning requirements. To take reports, customized research, participate in discussions, attend meetings of the Organization, such as supervision, and effective transmission of pressure. About consolidation of weak and lax party branches, through tru
34、e strong team, promote transformation improving branch to issue that stands out, to be dealt with first in place, further study and education. 6. play the lead role. Leadership, leading cadres should set an example, and to lead by example, layers of driven model, layer upon layer, formation of the s
35、hots, the overall general effect of linkage. Leading cadres should learn first and be in front, asking others to do you first do it, asks of others and not themselves determined not to do, we cannot “lamp black“, and “flashlight man as himself“. To enforce a rigid double about the life of the system
36、, lead study discussion, lead in talking about experiences, give a Party lecture, report, leading to participate in organisational life, democratic appraisal, lead in duty of due diligence, according to positions, contribute to role play with learning, promoting learning education solid and effectiv
37、e. 7. grasp the integrated. To stick around the Center, serving the overall situation, the “two“ combining education and completed various tasks, and implement the County “Thirteen-Five“ combines planning, and the XX combination of scientific development and leaping development, both hands, two, avo
38、iding “two peels“. By studying education, inspire party members and cadres undertaking enthusiasm, in establishing and implementing five development philosophy, solid industrial restructuring, deepening reform, poverty alleviation crucial, improving peoples livelihood and other work in the front, fo
39、r example. Promotion of cadres work hard, aggressive, push development to test the effectiveness of educational work. Township two learn a do learning arrangements specific programme the Party (total) branch: for advance full strictly rule party, according to XX municipal on in city members in the c
40、arried out “learn Constitution Party rules, and learn series speech, do qualified members“ learning education implementation programme, and XX municipal organization Department on “two learn a do“ learning arrangements of specificprogramme, and XX city learning education implementation programme spi
41、rit and town party implementation programme requirements, according to distinguish level, and has targeted solution problem of requirements, ensure learning education made effectiveness, Promotion of all party members and consciously respect the party Constitution, abide by party rules, armed with X
42、I series of important speech by General Secretary head, guide, and promote the work, be qualified party members and learning arrangements are hereby makes the following specific programmes. Learning requirements, on all party members to study the party Constitution and party rules and unify the XI s
43、eries of important speech, General Secretary, speech learning series to deepen understanding of the Constitution Party rules, Constitution Party rules in the deep insight series address the basic spirit and practical requirements. 1, Constitution Party rules learning of the party Constitution, a dee
44、p understanding of the partys nature, purpose, guiding principles, goals, organization, good style, grasp conditions, rights and obligations of party members, bearing in mind that oath, clear qualified party member criteria and conditions. Learning the code of self-discipline of the CPC, the CPCs di
45、sciplinary regulations, the Chinese Communist Party Member Rights Ordinance and so on, mastering self-discipline standards of “four must“, the “four upholdings“, mastering various types of disciplinary offence and punishment provisions. 2, and learning series speech to XI General Secretary series im
46、portant speech reading (2016 version) and out poverty work to dream into really-XI comrade in XX work during advocate practice line “immediately on do“ documentary and XI General Secretary on “immediately on do“ important discusses, for basic textbook, learning understand XI General Secretary series
47、 important speech of basic spirit, learning understand Central ruling acting political new concept new thought new strategy of basic content, learning understand XI General Secretary on Fujian, and A series of important instructions of the XX and XX of important ideas, inheriting and carrying forwar
48、d the General Secretary during the XXs “sigewan“ and “will do it right away“ and other fine traditions and work style, mastery and improvement of self-cultivation, fulfill the purpose ideas, moral character, conservation related to the basic requirements. Grasp to master the following main aspects:
49、(1) which is the spirit of the ideals and beliefs of “calcium“, establish a correct world Outlook, Outlook on life and values, (2) is the national dream, Chinese dream the dreams, the dreams of the people of the nation, is the dream of the Chinese nation in modern times most of the great core Essentials is the national prosperity, national revitalization, the happiness of the people, (3) China Color Socialist is achieved Chinese great revival of way, enhanced road confidence,
