會計繼續(xù)教育答案自組題庫分通過

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、avel2014年企業(yè)類繼續(xù)教育課程測試一、單選題1、下列屬于利潤表列示項目的是（）。A.遞延所得稅資產(chǎn)B.綜合收益總額C.未分配利潤D.盈余公積ABCD【正確答案】B【您的答案】B[正確]2、新修訂的《企業(yè)會計準(zhǔn)則第9號——職工薪酬》的施行時間是（）。A.2014年1月1日B.2014年6月1日C.2014年7月1日D.2014年9月1日ABCD【正確答案】C【您的答案】C[正確]3、下列各項中，不屬于機械作業(yè)費的是（）。A.機械作業(yè)

24、過程中的直接耗用的燃料B.生活費C.機務(wù)人員的職工薪酬D.農(nóng)機具折舊費、修理費ABCD【正確答案】B【您的答案】B[正確]4、下列關(guān)于持續(xù)經(jīng)營說法不正確的是（）。A.企業(yè)應(yīng)當(dāng)以持續(xù)經(jīng)營為基礎(chǔ)進(jìn)行會計的確認(rèn)和計量，并在此基礎(chǔ)上編制財務(wù)報表B.在編制財務(wù)報表的過程中，應(yīng)利用所有可獲得信息來評價企業(yè)自報告期末起至少12個月的持續(xù)經(jīng)營能力C.企業(yè)如有近期獲利經(jīng)營的歷史且有財務(wù)資源支持，則通常表明以持續(xù)經(jīng)營為基礎(chǔ)編制財務(wù)報表是合理的D.企業(yè)正式?jīng)Q

25、定或被迫在當(dāng)期或?qū)⒃谙乱粋€會計期間進(jìn)行清算或停止?fàn)I業(yè)的，此時以持續(xù)經(jīng)營為基礎(chǔ)編制財務(wù)報表仍然合理ABCD【正確答案】D【您的答案】D[正確]5、企業(yè)應(yīng)當(dāng)將公允價值計量所使用的輸入值劃分為三個層次，其中在計量日能夠取得的相同資產(chǎn)或負(fù)債在活躍市場上未經(jīng)調(diào)整的報價是（）。A.其他輸入值B.第三層次輸入值C.第二層次輸入值livingstardspofarmersinlessthancompleteeliminationof4600Yuan89

26、4919008.“Fivewatersrule“:theCountyinvested2.169billionyuansimilarcountieslinethecitysfirstcompletethe42kmofsewagepipewkconstructioncompletionraterankedfirstinthecitywontheprovincialruralsewagetreatmentwkbetterkeypollutio

27、nsourcessuchaselectroplatingpapermakingchemicalindustrymanagementthroughverificationacceptanceofthemunicipalgovernmenttheCountyremovedBlackodousRiverRiverwastebeginningofriverecologicalrestationeffects.“Threemodifiedaspl

28、it“aspects:Countytotaldemolitionillegalareaup2.759millionsquaremeterscompletedCityissuedannualtaskof153%splitagainstarearankingcitysecondcompleted“threemodified“area4.846millionsquaremeterscompletedCityissuedannualtaskof

29、403%rankingcitythirdwhichvillageintheatargetcompletedtotalcityrankingfirstCountyGovernmentwasnamedcitylevel“threemodifiedasplit“wkadvanced.Theseachievementsarehardwonshouldbeappreciated.Howeverwearefullyawarethenewperiod

30、wkinthecountrysidetheenvironmentfacinghigherstardsrequirementsprovincialpartyCommitteeofferedtohighlevelbuildacomprehensivewelloffsocietygoalrequires“nofilthdirtyenvironmentillegalbuildingsintoawelloff“municipalpartyComm

31、itteealsoproposestobuildintothewelloffbenchmarkgoalsofthecity.Comparedwiththesupericlaim“SouthGateofXXbeautiful“goalmyCounty“SanNong“environmentthereareanumberofweaknessesgapshighlightedinthefollowingfiveaspects:firstagr

32、icultureremained“l(fā)ow“pattern.“Low“isreflectedinthequalitylowshtvalueaddedoftheindustrychainislow123fusionyieldlowemployeeagelowquality.“Small“isreflectedinsmallerspecializedcooperativesthroughouttheCountytherewere3396but

33、onthescaleoftoolittle.“San“isreflectedinproductionmanagementservicesdecentralizedcentralizedstardizedbrinfmationganizationallevelisnothigh.Secondthecountrysideisstillin“dirty“phase.“Dirty“isdirtyofruralsanitationsituatio

34、nhasnotchanged.“Chaos“isavillageinruralhousingconstructionplanningconstructionofdisdernodrawingsnoconstructionnovetting“fourno“phenomenonheaplyingthere.“Bad“istheweakruralbasevillagegovernanceispo.Thirdlyfarmerscontinued

35、tobe“persistent“l(fā)ook.“Old“isagingrurallabfceaccountedf70%overtheageof50.“Big“isthattherefmmeasuresgroundresistancesuchasthetransactionsofpropertyrightslreplacementpublicservicesupplygapruraleducationhealthcarepensionsoth

36、erservicescannotmeetthedemstilldifficultfpovertyalleviationwithemphasisonpovertyalleviation191.“Hard“isa“peasantspeasants.Fourwatereffectsstilllackscompelling.“Althoughthe“fivewatertreatment“alotwkveryhardbutthefloodofsc

37、ientificenoughbefethetreatmentwaterqualityimprovementafterthetreatmenteffectisnotobviouscountywidefocusonriverstilllargelyinferifivewaterswimmingtheRivercouldnotbefound.Fiveis“threetosplit“taskstillliesahead.Noticeofstoc

38、ktherenewconstructiondidnotreceivetimelytreatmenteveryyear(suchasancestralhallasunauthisedrepeated)contrarytothecreatedwkisverydifferentfromtheprovincialmunicipalstards.Meanwhilewhenimplementationisnotinplacegenerallyonl

39、yfocusonillegalconstructiondemolishedfailingthatsplitthatisclearcombineddemolitioninsufficientattentiontoreconstructionofoldresidentialareasurbanvillagesshantytownspromotepo.Tosolvetheseproblemswemustenhancethesenseofres

40、ponsibilityurgencyinsistonproblemientedtotakestrongmeasuresefftstomakeupthe“threeagriculture““fivewatertreatment““threetosplita“shtBoardconstructionofcomprehensivesafeguards“SouthGateofXXbeautiful“goalofrealizing.IIpreci

41、sionShipolicymanpowerplayinggood“threeagricultural“wkprotracted“threeagricultural“wkisdoeconomicsocialdevelopmentthewkofbasedcountylevelsthesecttoaccdingto“basedagriculturalmanpowerruraldevelopmentfarmers“ofrequirementsi

42、nsistedagriculturalruralbasedstatusnotshakeinsistedhuinongkulakpolicynotweakenedinsistedrefminnovationtestnotstopefftscreatednewera“threeagricultural“wknewsituation.(A)tomakeagricultureme.Toestablishtheconceptofagricultu

43、rearoundthepeopledemcomprehensivelypromotethesupplysideofagriculturestructuralrefmstrivetoenhancethequalityefficiencyofagriculturecompetitiveness.Focusisondoingthefourarticles.Oneisthesteadyincreaseofgrainarticle.Alwayst

44、ightenthestringffoodsecurity“ricebag“catchinhtoholdlintheadjustmentofagriculturalplantingstructureinthe“redline.“Acceleratingtheconstructionofgrainribbonsimprovingagriculturalinfrastructureenhancefoodproductioncapacityim

45、provethequalityofagriculturalproductseffectively“steadyincreaseofgrain“maintain“tongue.“Secondindustryconvergencearticle.Enhancethelevelofconcentrationintensificationofagriculturecreatingproductionprocessingdistributions

46、alesserviceinoneoftheagriculturalindustrialchaintobreakdownthevaluechainimproveaddedvalue.Pushingfward“theInteragricultural“modeltoimproveagriculturalproductionmanagementservicelevelinnovatingthemodeofecommercemarketingo

47、fagriculturalproductssolvethedifficultproblemofsalesofagriculturalproducts.AgriculturetourismeducationculturehealthpensionotherdeepintegrationdevelopleisuretravelC.季節(jié)性生產(chǎn)企業(yè)在停工期間發(fā)生的制造費用，應(yīng)當(dāng)在開工期間進(jìn)行合理分?jǐn)?，計入產(chǎn)品的生產(chǎn)成本D.在產(chǎn)品數(shù)量、金額不重要

48、或在產(chǎn)品期初期末數(shù)量變動不大的情況下，可以不計算在產(chǎn)品成本ABCD【正確答案】A【您的答案】A[正確]11、我國《企業(yè)會計準(zhǔn)則解釋第3號》的發(fā)布時間是（）。A.2009年1月1日B.2009年6月11日C.2011年6月16日D.2012年7月1日ABCD【正確答案】B【您的答案】B[正確]12、會計人員繼續(xù)教育管理實行（）。A.登記制度B.核準(zhǔn)制度C.選舉制度D.表決制度ABCD【正確答案】A【您的答案】A[正確]13、下列關(guān)于《公允

49、價值計量》準(zhǔn)則中的有關(guān)市場參與者的說法中，不正確的是（）。A.企業(yè)以公允價值計量相關(guān)資產(chǎn)或負(fù)債，應(yīng)當(dāng)采用市場參與者在對該資產(chǎn)或負(fù)債定價時為實現(xiàn)其經(jīng)濟利益最大化所使用的假設(shè)B.市場參與者應(yīng)當(dāng)熟悉情況，能夠根據(jù)可取得的信息對相關(guān)資產(chǎn)或負(fù)債以及交易具備合理認(rèn)知C.市場參與者可能存在《企業(yè)會計準(zhǔn)則第36號——關(guān)聯(lián)方披露》所述的關(guān)聯(lián)方關(guān)系D.市場參與者應(yīng)當(dāng)有能力并自愿進(jìn)行相關(guān)資產(chǎn)或負(fù)債的交易ABCD【正確答案】C【您的答案】C[正確]14、在相關(guān)

50、資產(chǎn)或負(fù)債初始確認(rèn)后的每個資產(chǎn)負(fù)債表日，企業(yè)至少應(yīng)當(dāng)在附注中披露持續(xù)以公允價值計量的每組資產(chǎn)和負(fù)債信息中對于第三層次的公允價值計量的披露中，說法不正確的是（）。A.對于第三層次的公允價值計量，企業(yè)應(yīng)當(dāng)披露使用的估值技術(shù)、輸入值和估值流程的描述性信息B.當(dāng)變更估值技術(shù)時，企業(yè)還應(yīng)當(dāng)披露這一變更以及變更的原因C.企業(yè)應(yīng)當(dāng)披露期初余額與期末余額之間的調(diào)節(jié)信息D.企業(yè)應(yīng)當(dāng)披露使用的估值技術(shù)和輸入值的描述性信息ABCD【正確答案】D【您的答案】D