會(huì)計(jì)再教育題庫答案

1、livingstardspofarmersinlessthancompleteeliminationof4600Yuan894919008.“Fivewatersrule“:theCountyinvested2.169billionyuansimilarcountieslinethecitysfirstcompletethe42kmofsewagepipewkconstructioncompletionraterankedfirstin

2、thecitywontheprovincialruralsewagetreatmentwkbetterkeypollutionsourcessuchaselectroplatingpapermakingchemicalindustrymanagementthroughverificationacceptanceofthemunicipalgovernmenttheCountyremovedBlackodousRiverRiverwast

3、ebeginningofriverecologicalrestationeffects.“Threemodifiedasplit“aspects:Countytotaldemolitionillegalareaup2.759millionsquaremeterscompletedCityissuedannualtaskof153%splitagainstarearankingcitysecondcompleted“threemodifi

4、ed“area4.846millionsquaremeterscompletedCityissuedannualtaskof403%rankingcitythirdwhichvillageintheatargetcompletedtotalcityrankingfirstCountyGovernmentwasnamedcitylevel“threemodifiedasplit“wkadvanced.Theseachievementsar

5、ehardwonshouldbeappreciated.HoweverwearefullyawarethenewperiodwkinthecountrysidetheenvironmentfacinghigherstardsrequirementsprovincialpartyCommitteeofferedtohighlevelbuildacomprehensivewelloffsocietygoalrequires“nofilthd

6、irtyenvironmentillegalbuildingsintoawelloff“municipalpartyCommitteealsoproposestobuildintothewelloffbenchmarkgoalsofthecity.Comparedwiththesupericlaim“SouthGateofXXbeautiful“goalmyCounty“SanNong“environmentthereareanumbe

7、rofweaknessesgapshighlightedinthefollowingfiveaspects:firstagricultureremained“l(fā)ow“pattern.“Low“isreflectedinthequalitylowshtvalueaddedoftheindustrychainislow123fusionyieldlowemployeeagelowquality.“Small“isreflectedinsma

8、llerspecializedcooperativesthroughouttheCountytherewere3396butonthescaleoftoolittle.“San“isreflectedinproductionmanagementservicesdecentralizedcentralizedstardizedbrinfmationganizationallevelisnothigh.Secondthecountrysid

9、eisstillin“dirty“phase.“Dirty“isdirtyofruralsanitationsituationhasnotchanged.“Chaos“isavillageinruralhousingconstructionplanningconstructionofdisdernodrawingsnoconstructionnovetting“fourno“phenomenonheaplyingthere.“Bad“i

10、stheweakruralbasevillagegovernanceispo.Thirdlyfarmerscontinuedtobe“persistent“l(fā)ook.“Old“isagingrurallabfceaccountedf70%overtheageof50.“Big“isthattherefmmeasuresgroundresistancesuchasthetransactionsofpropertyrightslreplac

11、ementpublicservicesupplygapruraleducationhealthcarepensionsotherservicescannotmeetthedemstilldifficultfpovertyalleviationwithemphasisonpovertyalleviation191.“Hard“isa“peasantspeasants.Fourwatereffectsstilllackscompelling

12、.“Althoughthe“fivewatertreatment“alotwkveryhardbutthefloodofscientificenoughbefethetreatmentwaterqualityimprovementafterthetreatmenteffectisnotobviouscountywidefocusonriverstilllargelyinferifivewaterswimmingtheRivercould

13、notbefound.Fiveis“threetosplit“taskstillliesahead.Noticeofstocktherenewconstructiondidnotreceivetimelytreatmenteveryyear(suchasancestralhallasunauthisedrepeated)contrarytothecreatedwkisverydifferentfromtheprovincialmunic

14、ipalstards.Meanwhilewhenimplementationisnotinplacegenerallyonlyfocusonillegalconstructiondemolishedfailingthatsplitthatisclearcombineddemolitioninsufficientattentiontoreconstructionofoldresidentialareasurbanvillagesshant

15、ytownspromotepo.Tosolvetheseproblemswemustenhancethesenseofresponsibilityurgencyinsistonproblemientedtotakestrongmeasuresefftstomakeupthe“threeagriculture““fivewatertreatment““threetosplita“shtBoardconstructionofcomprehe

16、nsivesafeguards“SouthGateofXXbeautiful“goalofrealizing.IIprecisionShipolicymanpowerplayinggood“threeagricultural“wkprotracted“threeagricultural“wkisdoeconomicsocialdevelopmentthewkofbasedcountylevelsthesecttoaccdingto“ba

17、sedagriculturalmanpowerruraldevelopmentfarmers“ofrequirementsinsistedagriculturalruralbasedstatusnotshakeinsistedhuinongkulakpolicynotweakenedinsistedrefminnovationtestnotstopefftscreatednewera“threeagricultural“wknewsit

18、uation.(A)tomakeagricultureme.Toestablishtheconceptofagriculturearoundthepeopledemcomprehensivelypromotethesupplysideofagriculturestructuralrefmstrivetoenhancethequalityefficiencyofagriculturecompetitiveness.Focusisondoi

19、ngthefourarticles.Oneisthesteadyincreaseofgrainarticle.Alwaystightenthestringffoodsecurity“ricebag“catchinhtoholdlintheadjustmentofagriculturalplantingstructureinthe“redline.“Acceleratingtheconstructionofgrainribbonsimpr

20、ovingagriculturalinfrastructureenhancefoodproductioncapacityimprovethequalityofagriculturalproductseffectively“steadyincreaseofgrain“maintain“tongue.“Secondindustryconvergencearticle.Enhancethelevelofconcentrationintensi

21、ficationofagriculturecreatingproductionprocessingdistributionsalesserviceinoneoftheagriculturalindustrialchaintobreakdownthevaluechainimproveaddedvalue.Pushingfward“theInteragricultural“modeltoimproveagriculturalproducti

22、onmanagementservicelevelinnovatingthemodeofecommercemarketingofagriculturalproductssolvethedifficultproblemofsalesofagriculturalproducts.Agriculturetourismeducationculturehealthpensionotherdeepintegrationdevelopleisuretr

23、avel會(huì)計(jì)法考試題集會(huì)計(jì)法考試題集一、判斷題：一、判斷題：1、國有的和國有資產(chǎn)占控股地位或者主導(dǎo)地位的大、中型企業(yè)必須設(shè)置總會(huì)計(jì)師。答案答案：A2、財(cái)政部門有權(quán)對(duì)會(huì)計(jì)師事務(wù)所出具審計(jì)報(bào)告的程序和內(nèi)容進(jìn)行監(jiān)督。答案答案：A3、會(huì)計(jì)憑證包括原始憑證、記帳憑證、會(huì)計(jì)賬簿。答案答案：B4、一般會(huì)計(jì)人員辦理交接手續(xù)由單位的會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員負(fù)責(zé)監(jiān)交，會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員辦理交接手續(xù)由一般會(huì)計(jì)人員負(fù)責(zé)監(jiān)交。答案答案：B題5、國家

24、機(jī)關(guān)、社會(huì)團(tuán)體、企業(yè)、事業(yè)單位、其他組織和公民個(gè)人，都應(yīng)當(dāng)設(shè)置會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)賬簿，進(jìn)行會(huì)計(jì)核算。答案答案：B6、除因提供虛假財(cái)務(wù)會(huì)計(jì)報(bào)告，做假帳，隱匿或者故意銷毀會(huì)計(jì)憑證、會(huì)計(jì)帳簿、財(cái)務(wù)會(huì)計(jì)報(bào)告，貪污，挪用公款，職務(wù)侵占等與會(huì)計(jì)職務(wù)有關(guān)的違法行為被依法追究刑事責(zé)任的人員以外，因違法違紀(jì)行為被吊銷會(huì)計(jì)從業(yè)資格證書的人員，自被吊銷會(huì)計(jì)從業(yè)資格證書之日起三年內(nèi)，不得重新取得會(huì)計(jì)從業(yè)資格證書。答案答案：B7、國家統(tǒng)一的會(huì)計(jì)制度由國務(wù)院財(cái)政部門根

25、據(jù)本法制定并公布。答案答案：A8、會(huì)計(jì)核算以人民幣為計(jì)賬本位幣。答案答案：A9、會(huì)計(jì)年度自公歷１月１日起至１２月３１日止。單位可以經(jīng)過批準(zhǔn)，自行設(shè)置其他會(huì)計(jì)年度。A、答案答案：B10、對(duì)于我國少數(shù)名族自治地區(qū)，會(huì)計(jì)記錄的文字可以只使用少數(shù)名族文字。答案答案：B11、從事會(huì)計(jì)工作的人員，除出納以外，都必須取得會(huì)計(jì)從業(yè)資格livingstardspofarmersinlessthancompleteeliminationof4600Yuan

26、894919008.“Fivewatersrule“:theCountyinvested2.169billionyuansimilarcountieslinethecitysfirstcompletethe42kmofsewagepipewkconstructioncompletionraterankedfirstinthecitywontheprovincialruralsewagetreatmentwkbetterkeypollut

27、ionsourcessuchaselectroplatingpapermakingchemicalindustrymanagementthroughverificationacceptanceofthemunicipalgovernmenttheCountyremovedBlackodousRiverRiverwastebeginningofriverecologicalrestationeffects.“Threemodifiedas

28、plit“aspects:Countytotaldemolitionillegalareaup2.759millionsquaremeterscompletedCityissuedannualtaskof153%splitagainstarearankingcitysecondcompleted“threemodified“area4.846millionsquaremeterscompletedCityissuedannualtask

29、of403%rankingcitythirdwhichvillageintheatargetcompletedtotalcityrankingfirstCountyGovernmentwasnamedcitylevel“threemodifiedasplit“wkadvanced.Theseachievementsarehardwonshouldbeappreciated.Howeverwearefullyawarethenewperi

30、odwkinthecountrysidetheenvironmentfacinghigherstardsrequirementsprovincialpartyCommitteeofferedtohighlevelbuildacomprehensivewelloffsocietygoalrequires“nofilthdirtyenvironmentillegalbuildingsintoawelloff“municipalpartyCo

31、mmitteealsoproposestobuildintothewelloffbenchmarkgoalsofthecity.Comparedwiththesupericlaim“SouthGateofXXbeautiful“goalmyCounty“SanNong“environmentthereareanumberofweaknessesgapshighlightedinthefollowingfiveaspects:firsta

32、gricultureremained“l(fā)ow“pattern.“Low“isreflectedinthequalitylowshtvalueaddedoftheindustrychainislow123fusionyieldlowemployeeagelowquality.“Small“isreflectedinsmallerspecializedcooperativesthroughouttheCountytherewere3396b

33、utonthescaleoftoolittle.“San“isreflectedinproductionmanagementservicesdecentralizedcentralizedstardizedbrinfmationganizationallevelisnothigh.Secondthecountrysideisstillin“dirty“phase.“Dirty“isdirtyofruralsanitationsituat

34、ionhasnotchanged.“Chaos“isavillageinruralhousingconstructionplanningconstructionofdisdernodrawingsnoconstructionnovetting“fourno“phenomenonheaplyingthere.“Bad“istheweakruralbasevillagegovernanceispo.Thirdlyfarmerscontinu

35、edtobe“persistent“l(fā)ook.“Old“isagingrurallabfceaccountedf70%overtheageof50.“Big“isthattherefmmeasuresgroundresistancesuchasthetransactionsofpropertyrightslreplacementpublicservicesupplygapruraleducationhealthcarepensionso

36、therservicescannotmeetthedemstilldifficultfpovertyalleviationwithemphasisonpovertyalleviation191.“Hard“isa“peasantspeasants.Fourwatereffectsstilllackscompelling.“Althoughthe“fivewatertreatment“alotwkveryhardbutthefloodof

37、scientificenoughbefethetreatmentwaterqualityimprovementafterthetreatmenteffectisnotobviouscountywidefocusonriverstilllargelyinferifivewaterswimmingtheRivercouldnotbefound.Fiveis“threetosplit“taskstillliesahead.Noticeofst

38、ocktherenewconstructiondidnotreceivetimelytreatmenteveryyear(suchasancestralhallasunauthisedrepeated)contrarytothecreatedwkisverydifferentfromtheprovincialmunicipalstards.Meanwhilewhenimplementationisnotinplacegenerallyo

39、nlyfocusonillegalconstructiondemolishedfailingthatsplitthatisclearcombineddemolitioninsufficientattentiontoreconstructionofoldresidentialareasurbanvillagesshantytownspromotepo.Tosolvetheseproblemswemustenhancethesenseofr

40、esponsibilityurgencyinsistonproblemientedtotakestrongmeasuresefftstomakeupthe“threeagriculture““fivewatertreatment““threetosplita“shtBoardconstructionofcomprehensivesafeguards“SouthGateofXXbeautiful“goalofrealizing.IIpre

41、cisionShipolicymanpowerplayinggood“threeagricultural“wkprotracted“threeagricultural“wkisdoeconomicsocialdevelopmentthewkofbasedcountylevelsthesecttoaccdingto“basedagriculturalmanpowerruraldevelopmentfarmers“ofrequirement

42、sinsistedagriculturalruralbasedstatusnotshakeinsistedhuinongkulakpolicynotweakenedinsistedrefminnovationtestnotstopefftscreatednewera“threeagricultural“wknewsituation.(A)tomakeagricultureme.Toestablishtheconceptofagricul

43、turearoundthepeopledemcomprehensivelypromotethesupplysideofagriculturestructuralrefmstrivetoenhancethequalityefficiencyofagriculturecompetitiveness.Focusisondoingthefourarticles.Oneisthesteadyincreaseofgrainarticle.Alway

44、stightenthestringffoodsecurity“ricebag“catchinhtoholdlintheadjustmentofagriculturalplantingstructureinthe“redline.“Acceleratingtheconstructionofgrainribbonsimprovingagriculturalinfrastructureenhancefoodproductioncapacity

45、improvethequalityofagriculturalproductseffectively“steadyincreaseofgrain“maintain“tongue.“Secondindustryconvergencearticle.Enhancethelevelofconcentrationintensificationofagriculturecreatingproductionprocessingdistributio

46、nsalesserviceinoneoftheagriculturalindustrialchaintobreakdownthevaluechainimproveaddedvalue.Pushingfward“theInteragricultural“modeltoimproveagriculturalproductionmanagementservicelevelinnovatingthemodeofecommercemarketin

47、gofagriculturalproductssolvethedifficultproblemofsalesofagriculturalproducts.Agriculturetourismeducationculturehealthpensionotherdeepintegrationdevelopleisuretravel8、任何單位不得有下列行為（）。A、充分發(fā)揮會(huì)計(jì)的核算和監(jiān)督職能B、以真實(shí)的資料進(jìn)行會(huì)計(jì)核算C、按照國家統(tǒng)一會(huì)計(jì)

48、制度的規(guī)定進(jìn)行會(huì)計(jì)核算D、以虛假的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)或者資料進(jìn)行會(huì)計(jì)核算答案答案：D9、下列人員中，（）應(yīng)當(dāng)保證財(cái)務(wù)會(huì)計(jì)報(bào)告真實(shí)、完整。A、單位負(fù)責(zé)人B、會(huì)計(jì)師事務(wù)所C、注冊(cè)會(huì)計(jì)師D、內(nèi)部審計(jì)部門負(fù)責(zé)人答案答案：A10、《會(huì)計(jì)法》規(guī)定，各單位應(yīng)根據(jù)（）設(shè)置會(huì)計(jì)機(jī)構(gòu)，或者在有關(guān)機(jī)構(gòu)中設(shè)置會(huì)計(jì)人員并指定會(huì)計(jì)主管人員。A、單位營業(yè)收入B、會(huì)計(jì)人員數(shù)量C、會(huì)計(jì)業(yè)務(wù)的需要D、單位的規(guī)模答案答案：C11、在會(huì)計(jì)核算的一般原則中，要求會(huì)計(jì)指標(biāo)口徑一致，以便

49、于不同企業(yè)之間進(jìn)行橫向比較的會(huì)計(jì)原則是（）。A、一致性原則B、可比性原則C、配比原則D、權(quán)責(zé)發(fā)生制原則答案答案：B12、各單位必須依法設(shè)置會(huì)計(jì)帳簿，并保證其（）。A、可驗(yàn)證B、真實(shí)、完整C、不同的審計(jì)師可以進(jìn)行復(fù)核、比對(duì)D、采用不同的會(huì)計(jì)制度編制答案答案：B三、多選題：三、多選題：1、下列經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)中，應(yīng)當(dāng)辦理會(huì)計(jì)手續(xù)，進(jìn)行會(huì)計(jì)核算的有（）。A、款項(xiàng)和有價(jià)證券的收付B、財(cái)物的收發(fā)、增減和使用C、債權(quán)債務(wù)的發(fā)生和結(jié)算D、合同的簽訂和解除

50、答案答案：ABC2、存在下列（）與會(huì)計(jì)職務(wù)有關(guān)的違法行為被依法追究刑事責(zé)任的人員，不得取得或者重新取得會(huì)計(jì)從業(yè)資格證書。A、因有提供虛假財(cái)務(wù)會(huì)計(jì)報(bào)告，做假帳，保管期未滿B、隱匿或者故意銷毀會(huì)計(jì)憑證、會(huì)計(jì)帳簿、財(cái)務(wù)會(huì)計(jì)報(bào)告C、貪污，挪用公款D、職務(wù)侵占等答案答案：ABCD3、下列各項(xiàng)中，屬于依《會(huì)計(jì)法》可對(duì)單位處以5千元以上10萬元以下罰款的行為有（）。A、未按照規(guī)定保管會(huì)計(jì)資料，致使會(huì)計(jì)資料損失滅失的B、偽造會(huì)計(jì)憑證、會(huì)計(jì)賬簿的C、編制