會(huì)計(jì)基礎(chǔ)3答案

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一、單選題：1.下列項(xiàng)目的余額，可能在資產(chǎn)負(fù)債表中用負(fù)數(shù)填列的是（）。A“無(wú)形資產(chǎn)”賬戶B“累計(jì)折舊”賬戶C“固定資產(chǎn)”賬戶D“應(yīng)交稅費(fèi)”賬戶B2.某企業(yè)轉(zhuǎn)讓一臺(tái)舊設(shè)備，取得價(jià)款56萬(wàn)元，發(fā)生清理費(fèi)用2萬(wàn)元。設(shè)備原值為60萬(wàn)元，已提折舊10萬(wàn)元。假定不考慮其他因素，該企業(yè)當(dāng)期應(yīng)確認(rèn)的固定資產(chǎn)處置利得為（）萬(wàn)元。A54B6C4D56C3.企業(yè)采用分期付款方式購(gòu)入設(shè)備一臺(tái)，總金額為600萬(wàn)元，在未來(lái)6年每年年末支付10

24、0萬(wàn)元。下列關(guān)于設(shè)備初始入賬價(jià)值的表述中，正確的是（）萬(wàn)元。A等于600B大于600C小于600D不能確定C4.下列各項(xiàng)中，屬于企業(yè)資金運(yùn)動(dòng)起點(diǎn)的是（）。A資金的使用B資金的分配C資金的退出D資金的籌集D5.下列各項(xiàng)中，不能反映各科目的對(duì)應(yīng)關(guān)系，不便于分析和檢查經(jīng)濟(jì)業(yè)務(wù)的來(lái)龍去脈，不便于查對(duì)賬目的是（）。A匯總記賬憑證賬務(wù)處理程序B記賬憑證賬務(wù)處理程序C科目匯總表賬務(wù)處理程序D日記總賬賬務(wù)處理程序C6.某企業(yè)期末“應(yīng)付賬款”賬戶為貸方余

25、額26萬(wàn)元，其所屬明細(xì)賬戶的貸方余額合計(jì)為33萬(wàn)元，所屬明細(xì)賬戶的借方余額合計(jì)為7萬(wàn)元；“預(yù)付賬款”賬戶為借方余額15萬(wàn)元，其所屬明細(xì)賬戶的借方余額合計(jì)為20萬(wàn)元，所屬明細(xì)賬戶的貸方余額合計(jì)為5萬(wàn)元。則該企業(yè)資產(chǎn)負(fù)債表中“應(yīng)付賬款”和“預(yù)付賬款”兩個(gè)項(xiàng)目的期末數(shù)分別應(yīng)為（）萬(wàn)元。A38和27B53和12C33和20D26和15A7.某企業(yè)報(bào)廢管理用設(shè)備一臺(tái)，原價(jià)400萬(wàn)元，已提折舊389萬(wàn)元，殘料估價(jià)10萬(wàn)元（已入庫(kù)），另支付清理費(fèi)用3

26、萬(wàn)元，則應(yīng)記入“營(yíng)業(yè)外支出”科目的金額為（）萬(wàn)元。A4B9C3D13A8.下列各賬簿中，必須逐日逐筆登記的是（）。A原材料明細(xì)賬B收入明細(xì)賬rapiddevelopmentofthemarketeconomyenvironmenttoexplepublicservantsdutyconsumptionmoizationrefmhasprovidedagoodfoundation.Thesocializationofrearservice

27、wkhasbeenlaunchedrapidprogressinsomeplacesdepartmentsdutyconsumptionmoizationofcarrierapproachtomanagementhasbeenresolved.Thirdinrecentyearsexplingthemoizationofdutyconsumptionhasmadesomeprogresshavegainedsomeexperiencec

28、anprovidereferencetothecomprehensiverefmofthesystemofpublicservantsdutyconsumptionfurther.Implementingan“honestcanteen“stardizeofficialentertainingmanagementenhancingthetelecommunicationexpensemanagementeliminationofCoun

29、tytravelcountrysidesubsidiesresearch“villageofficials“capitalizationmanagementofcpatespendingsoon.Finallygroup...18sessiontobeheldinBeijingfromNovember92013to12th.35yearsagoblewthethirdplenarysessionoftherefmopeningupint

30、hespringbreezechangedaffectthewldtoday35yearslaterintheeyesofthenationthewldexpectagaintorefmmarkChinausheredinthe18session.XIGeneralSecretarypointedoutthatChinasrefmhasenteredacrucialperiodtheShamShuiPoDistrictmustbebas

31、edongreaterpoliticalcouragewisdomlosenotimeindeepeningrefminimptantfields.DarestocrackahardnutdarestoquestiontheRapidswhichdarestobreakthebarrierofideasdaretobenefitcurebarriers.Deepeningrefmopeningupisonscheduletoachiev

32、einstitutionalsafeguardsofthemoderatelywelloff.Underthe“fiveinone“theGenerallayoutofsocialistmodernizationrequirements18sessionofthedecisionwasa“fiveinone“theimprovementofoverallschemeofrefmwillpromoteanintegratedcodinat

33、edeconomicpoliticalculturalsocialecologicalcivilizationconstructionofthefiverefmsthepartysconstructionintheareaofinstitutionalrefm.The“fiveinone“programmeistoachieveacomprehensiverefmofinstitutionalguaranteesfobjectiveso

34、fbuildawelloffsocietythesmoothprogressoftheconstructionofawelloffsocietyrefmtheobjectivesoftheprogramme.OneholdingtimeplaceimptanceonNovember92013tothe18sessionofthe12thBeijingsince197835havebeen7plenarysessioneachtimeon

35、majissuesofpoliticaleconomiclifeofthecountryhasmadeimptantdeployment.InaccdancewithPRCpoliticalpracticeoftenateverysessionoftheCPCCentralCommitteeinaplenarysessionwasheldimmediatelyafterthepartysCongressonthetheme“person

36、nel“discussingelectionCentralstopleaderssuchastheelectionoftheStingCommitteeofthepoliticalBureauthroughtheCentralCommitteemembersdecisionssuchasmembersoftheCentralMilitaryCommission.Thesecondplenarysessionisheldintwosess

37、ionsbefethegeneralelectionmainlytodiscussanewStatepersonnelissues.ButbythethirdplenarysessioneachsessionoftheCentralCommitteeofnationalinstitutionspersonnelproblemshavebeenarrangedyoucanconcentrateonnationaldevelopmentre

38、fms.Previousplenarysessionisoftenbredwithacentralleadingcollectiveoftenbylookingatthethirdplenumoftheinitiativetofoundthecurrentcentralleadershipcollectivegovernanceacteristics.Fromtheanalysisoftheprocessofeconomicrefmin

39、Chinaplenarysession12session1416plenarysessionhaveprogrammaticmeaningrespectivelymarkingthefourstagesofChinaseconomicrefmthatthestartupphaseofrefmrefmconstructionphaseperfectingtheSocialistmarketeconomyframewkstageofsoci

40、alistmarketeconomy.Previousplenarysessiontopicsproposedtothethirdplenarysessionof“takingclassstruggleasthekeylink“shiftedtosocialistmodernization12sessionmarkedthechangefromruraltourbanestablishedwithpublicownershipasthe

41、Foundationofaplannedcommodityeconomy13sessionatatimewhenboththeoldthenewsystemchangegovernancerectifytheeconomicder14...FairefficientauthitativeSocialistjudicialsystemsafeguardthepeoplesinterests.LegalauthitytoupholdtheC

42、onstitutiondeepeningtherefmofadministrativelawenfcementensurethattherighttoexercisejudicialpowerindependentlyimpartiallyaccdingtolawtheprosecutionperfectingtherunningmechanismofjudicialpowerimprovethesystemofjudicialprot

43、ectionofhumanrights.PlenarysessionAffairstherighttoadheretothesystemletthepeopleauthitytoletthepowerrunintheSunisshutupinacageofthesystempowerpolicy.DecisionScienceimplementationshouldbeconstructedstrongsupervisetherunni

44、ngofpowerfulsystemimprovethesystemofpunishingpreventingcruptionpromotingpoliticalintegritystrivetoachievecadreshonestGovernmentintegritycleanpolitics.Tofmascientificeffectivecodinationofpowerrestrictionmechanismstostreng

45、thenanticruptioninstitutionalinnovationinstitutionalprotectionsoundimprovementstylenmalsystem.PlenarysessionbuildingasocialistcultureinChinaenhancingnationalculturalsoftpowermustadheretotheientationofadvancedSocialistcul

46、tureadheretothedevelopmentofSocialistculturewithChineseacteristicsadheretothepeoplecentredwkientedfurtherdeepeningrefmofculture.Toimprovetheculturalmanagementsystemestablishimprovethemodernmarketsystembuildingmodernpubli

47、cculturalservicesystemimprovethelevelofcultureopening.Plenarysessionachievingdevelopmentresultsmeequitablebenefitofallpeoplewemustspeeduprefmofsocialprogramssolvetheissuesofconcerntothepeoplethemostdirectrealinterestbett

48、ermeettheneedsofthepeople.Todeepeneducationrefmimproveinstitutionalmechanismsfthe3B長(zhǎng)期應(yīng)付款C應(yīng)付債券D應(yīng)付賬款C17.下列各項(xiàng)中，不應(yīng)確認(rèn)為費(fèi)用的是（）。A固定資產(chǎn)凈損失B廣告宣傳費(fèi)C管理費(fèi)用D財(cái)務(wù)費(fèi)用A18.下列關(guān)于填制記賬憑證時(shí)對(duì)錯(cuò)誤的處理方法的表述中，正確的是（）。A更正并加蓋更正人員的印章和公章B更正并加蓋公章C更正并加蓋更正人員的印章D重新填

49、制記賬憑證D19.下列關(guān)于負(fù)債及所有者權(quán)益類科目期末余額的表述中，正確的是（）。A一般在貸方B一般在借方和貸方C一般無(wú)余額D一般在借方A20.企業(yè)以銀行存款支付應(yīng)付賬款，會(huì)引起相關(guān)會(huì)計(jì)要素變化。下列表述中，正確的是（）。A一項(xiàng)資產(chǎn)增加，另一項(xiàng)資產(chǎn)的減少B一項(xiàng)資產(chǎn)減少，一項(xiàng)負(fù)債增加C一項(xiàng)資產(chǎn)減少，一項(xiàng)負(fù)債減少D一項(xiàng)負(fù)債減少，另一項(xiàng)負(fù)債增加C二、多選題：1.下列各項(xiàng)中，屬于記賬憑證賬務(wù)處理程序缺點(diǎn)的有（）。A不具有試算平衡的作用，不利于保證

50、總賬登記的正確性B編制匯總記賬憑證的程序比較繁瑣C總分類賬無(wú)法詳細(xì)地反映經(jīng)濟(jì)業(yè)務(wù)的發(fā)生情況D登記總分類賬的工作量較大AD2.企業(yè)對(duì)外提供的會(huì)計(jì)報(bào)表，應(yīng)當(dāng)依次編定頁(yè)數(shù)，加具封面，裝訂成冊(cè)。下列人員中，應(yīng)在封面上簽章的有（）。A會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人B單位主管會(huì)計(jì)工作的負(fù)責(zé)人C單位負(fù)責(zé)人D總會(huì)計(jì)師ABCD3.下列關(guān)于負(fù)債的，正確的有（）。A負(fù)債是現(xiàn)時(shí)存在的，由過(guò)去的經(jīng)濟(jì)業(yè)務(wù)所產(chǎn)生的經(jīng)濟(jì)責(zé)任B負(fù)債是能夠用貨幣確切計(jì)量或合理估計(jì)的經(jīng)濟(jì)責(zé)任C負(fù)債需要在將