會(huì)計(jì)從業(yè)資格會(huì)計(jì)基礎(chǔ)二三四章練習(xí)題

1、rapiddevelopmentofthemarketeconomyenvironmenttoexplepublicservantsdutyconsumptionmoizationrefmhasprovidedagoodfoundation.Thesocializationofrearservicewkhasbeenlaunchedrapidprogressinsomeplacesdepartmentsdutyconsumptionmo

2、izationofcarrierapproachtomanagementhasbeenresolved.Thirdinrecentyearsexplingthemoizationofdutyconsumptionhasmadesomeprogresshavegainedsomeexperiencecanprovidereferencetothecomprehensiverefmofthesystemofpublicservantsdut

3、yconsumptionfurther.Implementingan“honestcanteen“stardizeofficialentertainingmanagementenhancingthetelecommunicationexpensemanagementeliminationofCountytravelcountrysidesubsidiesresearch“villageofficials“capitalizationma

4、nagementofcpatespendingsoon.Finallygroup...18sessiontobeheldinBeijingfromNovember92013to12th.35yearsagoblewthethirdplenarysessionoftherefmopeningupinthespringbreezechangedaffectthewldtoday35yearslaterintheeyesofthenation

5、thewldexpectagaintorefmmarkChinausheredinthe18session.XIGeneralSecretarypointedoutthatChinasrefmhasenteredacrucialperiodtheShamShuiPoDistrictmustbebasedongreaterpoliticalcouragewisdomlosenotimeindeepeningrefminimptantfie

6、lds.DarestocrackahardnutdarestoquestiontheRapidswhichdarestobreakthebarrierofideasdaretobenefitcurebarriers.Deepeningrefmopeningupisonscheduletoachieveinstitutionalsafeguardsofthemoderatelywelloff.Underthe“fiveinone“theG

7、enerallayoutofsocialistmodernizationrequirements18sessionofthedecisionwasa“fiveinone“theimprovementofoverallschemeofrefmwillpromoteanintegratedcodinatedeconomicpoliticalculturalsocialecologicalcivilizationconstructionoft

8、hefiverefmsthepartysconstructionintheareaofinstitutionalrefm.The“fiveinone“programmeistoachieveacomprehensiverefmofinstitutionalguaranteesfobjectivesofbuildawelloffsocietythesmoothprogressoftheconstructionofawelloffsocie

9、tyrefmtheobjectivesoftheprogramme.OneholdingtimeplaceimptanceonNovember92013tothe18sessionofthe12thBeijingsince197835havebeen7plenarysessioneachtimeonmajissuesofpoliticaleconomiclifeofthecountryhasmadeimptantdeployment.I

10、naccdancewithPRCpoliticalpracticeoftenateverysessionoftheCPCCentralCommitteeinaplenarysessionwasheldimmediatelyafterthepartysCongressonthetheme“personnel“discussingelectionCentralstopleaderssuchastheelectionoftheStingCom

11、mitteeofthepoliticalBureauthroughtheCentralCommitteemembersdecisionssuchasmembersoftheCentralMilitaryCommission.ThesecondplenarysessionisheldintwosessionsbefethegeneralelectionmainlytodiscussanewStatepersonnelissues.Butb

12、ythethirdplenarysessioneachsessionoftheCentralCommitteeofnationalinstitutionspersonnelproblemshavebeenarrangedyoucanconcentrateonnationaldevelopmentrefms.Previousplenarysessionisoftenbredwithacentralleadingcollectiveofte

13、nbylookingatthethirdplenumoftheinitiativetofoundthecurrentcentralleadershipcollectivegovernanceacteristics.FromtheanalysisoftheprocessofeconomicrefminChinaplenarysession12session1416plenarysessionhaveprogrammaticmeaningr

14、espectivelymarkingthefourstagesofChinaseconomicrefmthatthestartupphaseofrefmrefmconstructionphaseperfectingtheSocialistmarketeconomyframewkstageofsocialistmarketeconomy.Previousplenarysessiontopicsproposedtothethirdplena

15、rysessionof“takingclassstruggleasthekeylink“shiftedtosocialistmodernization12sessionmarkedthechangefromruraltourbanestablishedwithpublicownershipastheFoundationofaplannedcommodityeconomy13sessionatatimewhenboththeoldthen

16、ewsystemchangegovernancerectifytheeconomicder14...FairefficientauthitativeSocialistjudicialsystemsafeguardthepeoplesinterests.LegalauthitytoupholdtheConstitutiondeepeningtherefmofadministrativelawenfcementensurethattheri

17、ghttoexercisejudicialpowerindependentlyimpartiallyaccdingtolawtheprosecutionperfectingtherunningmechanismofjudicialpowerimprovethesystemofjudicialprotectionofhumanrights.PlenarysessionAffairstherighttoadheretothesystemle

18、tthepeopleauthitytoletthepowerrunintheSunisshutupinacageofthesystempowerpolicy.DecisionScienceimplementationshouldbeconstructedstrongsupervisetherunningofpowerfulsystemimprovethesystemofpunishingpreventingcruptionpromoti

19、ngpoliticalintegritystrivetoachievecadreshonestGovernmentintegritycleanpolitics.Tofmascientificeffectivecodinationofpowerrestrictionmechanismstostrengthenanticruptioninstitutionalinnovationinstitutionalprotectionsoundimp

20、rovementstylenmalsystem.PlenarysessionbuildingasocialistcultureinChinaenhancingnationalculturalsoftpowermustadheretotheientationofadvancedSocialistcultureadheretothedevelopmentofSocialistculturewithChineseacteristicsadhe

21、retothepeoplecentredwkientedfurtherdeepeningrefmofculture.Toimprovetheculturalmanagementsystemestablishimprovethemodernmarketsystembuildingmodernpublicculturalservicesystemimprovethelevelofcultureopening.Plenarysessionac

22、hievingdevelopmentresultsmeequitablebenefitofallpeoplewemustspeeduprefmofsocialprogramssolvetheissuesofconcerntothepeoplethemostdirectrealinterestbettermeettheneedsofthepeople.Todeepeneducationrefmimproveinstitutionalmec

23、hanismsfthe第二章第二章會(huì)計(jì)核算的具體內(nèi)容和一般要求會(huì)計(jì)核算的具體內(nèi)容和一般要求1（單項(xiàng)選擇題）關(guān)于會(huì)計(jì)核算的一般要求，下列說法中，不正確的是（）。A.各單位必須根據(jù)實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)進(jìn)行會(huì)計(jì)核算，編制財(cái)務(wù)會(huì)計(jì)報(bào)告B.各單位必須按照國(guó)家統(tǒng)一的會(huì)計(jì)制度的要求設(shè)置會(huì)計(jì)科目和賬戶，進(jìn)行復(fù)式記賬C.使用電子計(jì)算機(jī)進(jìn)行會(huì)計(jì)核算的，其軟件及其生成的會(huì)計(jì)憑證、會(huì)計(jì)賬簿、財(cái)務(wù)會(huì)計(jì)報(bào)告及其他會(huì)計(jì)資料，也必須符合國(guó)家統(tǒng)一的會(huì)計(jì)制度的規(guī)定D.在

24、民族自治地區(qū)，會(huì)計(jì)記錄使用當(dāng)?shù)赝ㄓ玫囊环N民族文字即可【答案】D2（判斷）在中華人民共和國(guó)境內(nèi)的外商投資企業(yè)、外國(guó)企業(yè)和其他外國(guó)組織的會(huì)計(jì)記錄，可以同時(shí)使用一種外國(guó)文字。（）【答案】對(duì)第三章第三章會(huì)計(jì)科目和賬戶會(huì)計(jì)科目和賬戶會(huì)計(jì)科目運(yùn)用舉例計(jì)科目運(yùn)用舉例[例]從銀行提取現(xiàn)金300元。該項(xiàng)業(yè)務(wù)應(yīng)設(shè)置“銀行存款”和“庫(kù)存現(xiàn)金”科目。[例]購(gòu)買材料7000元，料款尚未支付。該項(xiàng)業(yè)務(wù)應(yīng)設(shè)置“原材料”和“應(yīng)付賬款”科目。[例]某投資者投入設(shè)備一臺(tái)，

25、價(jià)值300000元。該項(xiàng)業(yè)務(wù)應(yīng)設(shè)置“實(shí)收資本”和“固定資產(chǎn)”科目。[例]某企業(yè)銷售產(chǎn)品一批，價(jià)值3000元，貨款尚未收到。該項(xiàng)業(yè)務(wù)應(yīng)設(shè)置“主營(yíng)業(yè)務(wù)收入”和“應(yīng)收賬款”科目。1【多選題】會(huì)計(jì)科目按提供信息的詳細(xì)程度及其統(tǒng)馭關(guān)系可以分為()。A.總分類科目B.明細(xì)分類科目C.資產(chǎn)類科目D.負(fù)債類科目【正確答案】AB2【多選題】下列項(xiàng)目中，屬于會(huì)計(jì)科目設(shè)置原則的有()。A.相關(guān)性原則B.實(shí)用性原則C.合法性原則D.真實(shí)性原則【正確答案】ABC

26、3【單選題】企業(yè)在不違背會(huì)計(jì)科目使用原則的基礎(chǔ)上，根據(jù)企業(yè)實(shí)際情況，設(shè)置本企業(yè)特有的會(huì)計(jì)科目。這種做法符合會(huì)計(jì)科目設(shè)置的()。A.合法性原則B.相關(guān)性原則C.實(shí)用性原則D.可靠性原則【正確答案】C4【判斷題】設(shè)置會(huì)計(jì)科目的相關(guān)性原則是指所設(shè)置的會(huì)計(jì)科目應(yīng)當(dāng)符合國(guó)家統(tǒng)一的會(huì)計(jì)制度的規(guī)定。()【正確答案】第四章第四章復(fù)式記賬復(fù)式記賬第一節(jié)第一節(jié)復(fù)式記賬法復(fù)式記賬法1【多選題】關(guān)于復(fù)式記賬法，下列各項(xiàng)中正確的有（）。A以資產(chǎn)與權(quán)益平衡關(guān)系作為

27、記賬依據(jù)B不能全面系統(tǒng)地反映各會(huì)計(jì)要素的增減變動(dòng)情況以及經(jīng)濟(jì)業(yè)務(wù)的來龍去脈rapiddevelopmentofthemarketeconomyenvironmenttoexplepublicservantsdutyconsumptionmoizationrefmhasprovidedagoodfoundation.Thesocializationofrearservicewkhasbeenlaunchedrapidprogressins

28、omeplacesdepartmentsdutyconsumptionmoizationofcarrierapproachtomanagementhasbeenresolved.Thirdinrecentyearsexplingthemoizationofdutyconsumptionhasmadesomeprogresshavegainedsomeexperiencecanprovidereferencetothecomprehens

29、iverefmofthesystemofpublicservantsdutyconsumptionfurther.Implementingan“honestcanteen“stardizeofficialentertainingmanagementenhancingthetelecommunicationexpensemanagementeliminationofCountytravelcountrysidesubsidiesresea

30、rch“villageofficials“capitalizationmanagementofcpatespendingsoon.Finallygroup...18sessiontobeheldinBeijingfromNovember92013to12th.35yearsagoblewthethirdplenarysessionoftherefmopeningupinthespringbreezechangedaffectthewld

31、today35yearslaterintheeyesofthenationthewldexpectagaintorefmmarkChinausheredinthe18session.XIGeneralSecretarypointedoutthatChinasrefmhasenteredacrucialperiodtheShamShuiPoDistrictmustbebasedongreaterpoliticalcouragewisdom

32、losenotimeindeepeningrefminimptantfields.DarestocrackahardnutdarestoquestiontheRapidswhichdarestobreakthebarrierofideasdaretobenefitcurebarriers.Deepeningrefmopeningupisonscheduletoachieveinstitutionalsafeguardsofthemode

33、ratelywelloff.Underthe“fiveinone“theGenerallayoutofsocialistmodernizationrequirements18sessionofthedecisionwasa“fiveinone“theimprovementofoverallschemeofrefmwillpromoteanintegratedcodinatedeconomicpoliticalculturalsocial

34、ecologicalcivilizationconstructionofthefiverefmsthepartysconstructionintheareaofinstitutionalrefm.The“fiveinone“programmeistoachieveacomprehensiverefmofinstitutionalguaranteesfobjectivesofbuildawelloffsocietythesmoothpro

35、gressoftheconstructionofawelloffsocietyrefmtheobjectivesoftheprogramme.OneholdingtimeplaceimptanceonNovember92013tothe18sessionofthe12thBeijingsince197835havebeen7plenarysessioneachtimeonmajissuesofpoliticaleconomiclifeo

36、fthecountryhasmadeimptantdeployment.InaccdancewithPRCpoliticalpracticeoftenateverysessionoftheCPCCentralCommitteeinaplenarysessionwasheldimmediatelyafterthepartysCongressonthetheme“personnel“discussingelectionCentralstop

37、leaderssuchastheelectionoftheStingCommitteeofthepoliticalBureauthroughtheCentralCommitteemembersdecisionssuchasmembersoftheCentralMilitaryCommission.Thesecondplenarysessionisheldintwosessionsbefethegeneralelectionmainlyt

38、odiscussanewStatepersonnelissues.ButbythethirdplenarysessioneachsessionoftheCentralCommitteeofnationalinstitutionspersonnelproblemshavebeenarrangedyoucanconcentrateonnationaldevelopmentrefms.Previousplenarysessionisoften

39、bredwithacentralleadingcollectiveoftenbylookingatthethirdplenumoftheinitiativetofoundthecurrentcentralleadershipcollectivegovernanceacteristics.FromtheanalysisoftheprocessofeconomicrefminChinaplenarysession12session1416p

40、lenarysessionhaveprogrammaticmeaningrespectivelymarkingthefourstagesofChinaseconomicrefmthatthestartupphaseofrefmrefmconstructionphaseperfectingtheSocialistmarketeconomyframewkstageofsocialistmarketeconomy.Previousplenar

41、ysessiontopicsproposedtothethirdplenarysessionof“takingclassstruggleasthekeylink“shiftedtosocialistmodernization12sessionmarkedthechangefromruraltourbanestablishedwithpublicownershipastheFoundationofaplannedcommodityecon

42、omy13sessionatatimewhenboththeoldthenewsystemchangegovernancerectifytheeconomicder14...FairefficientauthitativeSocialistjudicialsystemsafeguardthepeoplesinterests.LegalauthitytoupholdtheConstitutiondeepeningtherefmofadmi

43、nistrativelawenfcementensurethattherighttoexercisejudicialpowerindependentlyimpartiallyaccdingtolawtheprosecutionperfectingtherunningmechanismofjudicialpowerimprovethesystemofjudicialprotectionofhumanrights.Plenarysessio

44、nAffairstherighttoadheretothesystemletthepeopleauthitytoletthepowerrunintheSunisshutupinacageofthesystempowerpolicy.DecisionScienceimplementationshouldbeconstructedstrongsupervisetherunningofpowerfulsystemimprovethesyste

45、mofpunishingpreventingcruptionpromotingpoliticalintegritystrivetoachievecadreshonestGovernmentintegritycleanpolitics.Tofmascientificeffectivecodinationofpowerrestrictionmechanismstostrengthenanticruptioninstitutionalinno

46、vationinstitutionalprotectionsoundimprovementstylenmalsystem.PlenarysessionbuildingasocialistcultureinChinaenhancingnationalculturalsoftpowermustadheretotheientationofadvancedSocialistcultureadheretothedevelopmentofSocia

47、listculturewithChineseacteristicsadheretothepeoplecentredwkientedfurtherdeepeningrefmofculture.Toimprovetheculturalmanagementsystemestablishimprovethemodernmarketsystembuildingmodernpublicculturalservicesystemimprovethel

48、evelofcultureopening.Plenarysessionachievingdevelopmentresultsmeequitablebenefitofallpeoplewemustspeeduprefmofsocialprogramssolvetheissuesofconcerntothepeoplethemostdirectrealinterestbettermeettheneedsofthepeople.Todeepe

49、neducationrefmimproveinstitutionalmechanismsfthe310【單選題】應(yīng)付賬款賬戶期初貸方余額為1000元，本期貸方發(fā)生額為5000元，本期借方發(fā)生額為3000元，該賬戶期末余額為（）。A借方1000元B借方3000元C貸方1000元D貸方3000元【答案】D11【單選題】某單位“預(yù)收賬款”賬戶的期初余額為150萬(wàn)元，本期貸方發(fā)生額為900萬(wàn)元，期末余額為60萬(wàn)元，則本期借方發(fā)生額為（）A990