四川川大網(wǎng)絡(luò)教育試題及答案

1、alleviationcrucialfurtherdevelopmenttoacceleratetheprocessofwelloffsocietyhascreatedagreatopptunity.18sincetheCentralprovincialpovertyalleviationdevelopmentintotheoverallstrategicplanningpriity“firstproject“fmulatedaseri

2、esofpoliciesnowfocusdevelopmentmeasureshaveallbeenclear.Wewanttoseizetheopptunityprecisionapplicationstrategyfocuspunchbreak“suppt...Supptsthedevelopmentofoldrevolutionaryaseriesofpolicymeasuresinareassuchasinfrastructur

3、epublicservicespromotinghighstardssupptmeopptunitiesfustoacceleratedevelopmentprovidegreatersuppt.Fromprovincespolicyientedsee“1236“povertystming“6873“trafficbreakthrough“6363“waterguaranteesmajactionspeedupimplementatio

4、necologicalsecuritybarrierlongEastenergychemicalbaseconstructionmajstrategyintensiveintroducedprovincial“eightachange““eightaboth“municipal“sixainto““sixbigsuppt“ofdecisiondeploymentconcentratedreleasehasmanypolicygood.I

5、nparticularGansuSilkRoadeconomicbeltofgoldheritageofChinesecivilizationconstructionofadvancingtheinnovationzonejingchuanbasedadvantagecreatenodecitiesprovideabroaderspaceinceareas.FromICountyprojectresourcesseenationalec

6、ologicalcivilizationpilotengineeringmodelCountycycleeconomicmodelCountytwoanationalprojectlingimplementationwillincountryprovincelevelwonmesupptPingliangtojingchuancityinterfastchannelxipingrailwaydoubletrackmajprojectin

7、toprovincesplatewillfurtherupgradeICountytraffichubchanneleconomicstatuspaperBrigadeintegratedbodyZhuJiaJianreservoiragriculturalPVpowergasutilizationcommoditytradingtheagriculturalwholesalemarketMilliontonnesofcontrolle

8、datmospherefruitfreezingdryingfoodproductionlineanumberofmajprojectsimplementedhicapLiuLihereservoirprojectwksmoothlytheseprojectsiginatedfromthe“TwelveFive“continuetoaccumulatetodeveloptheirpotentialinthe“ThirteenFive“c

9、oncentratedduringrelease.ientistodeepentheunderstingofaccurate.Afteryearsoftherevisiondevelopmentofjingchuanstonanewhisticalstartingpointfeaturesofeconomicsocialdevelopmenthaschangedsignificantly.Comprehensiveconstructio

10、nofwelloffsocietyinenteringtheshowdowntowinstagedualactionpoprecisiondrivenbyCountypovertypedfrom37.5%to11.2%.Fullimplementationofthe“117““219“programmeensurethetimelyrealizationofpovertypopeopletoachievewelloffsocietywe

11、mustbattletasks.Fromtheperspectiveofcurrentincomepovillagethepogenerallylackstrongindustrialsupptmostrelyonservicerevenuealongwiththedeepeningofstructuralrefmlowskillshardwkwillbecomeincreasinglydifficultlabincomejumpmem

12、e一、單項(xiàng)選擇題。本大題共50個(gè)小題，每小題2.0分，共100.0分。在每小題給出的選項(xiàng)中，只有一項(xiàng)是符合題目要求的。?會(huì)計(jì)的基本職能是（C）。?反映和考核；?預(yù)測(cè)和決策；?核算和監(jiān)督；?分析和管理會(huì)計(jì)在進(jìn)行核算時(shí)，其主要的計(jì)量單位是（C）。?勞動(dòng)計(jì)量單位；?工時(shí)計(jì)量單位；?貨幣計(jì)量單位；?實(shí)物計(jì)量單位?下列哪項(xiàng)是會(huì)計(jì)核算的第一基本前提（A）。?會(huì)計(jì)主體假設(shè)；?貨幣計(jì)量假設(shè)；?持續(xù)經(jīng)營(yíng)假設(shè)；?歷史成本假設(shè)?下列方法哪些不屬于會(huì)計(jì)核算方法

13、（B）。?成本計(jì)算；?成本分析；?復(fù)式記賬；?財(cái)產(chǎn)清查?某企業(yè)A材料期初結(jié)存2000件，單價(jià)100元；本期購(gòu)進(jìn)5000件，單價(jià)100元；期末盤點(diǎn)數(shù)為900件。采用實(shí)地盤存制和綜合加權(quán)平均法時(shí)，本期發(fā)出材料的成本為（B）。?600000；?；?；?500000?會(huì)計(jì)的主要方法是（B）。?會(huì)計(jì)檢查的方法；alleviationcrucialfurtherdevelopmenttoacceleratetheprocessofwelloffso

14、cietyhascreatedagreatopptunity.18sincetheCentralprovincialpovertyalleviationdevelopmentintotheoverallstrategicplanningpriity“firstproject“fmulatedaseriesofpoliciesnowfocusdevelopmentmeasureshaveallbeenclear.Wewanttoseize

15、theopptunityprecisionapplicationstrategyfocuspunchbreak“suppt...Supptsthedevelopmentofoldrevolutionaryaseriesofpolicymeasuresinareassuchasinfrastructurepublicservicespromotinghighstardssupptmeopptunitiesfustoacceleratede

16、velopmentprovidegreatersuppt.Fromprovincespolicyientedsee“1236“povertystming“6873“trafficbreakthrough“6363“waterguaranteesmajactionspeedupimplementationecologicalsecuritybarrierlongEastenergychemicalbaseconstructionmajst

17、rategyintensiveintroducedprovincial“eightachange““eightaboth“municipal“sixainto““sixbigsuppt“ofdecisiondeploymentconcentratedreleasehasmanypolicygood.InparticularGansuSilkRoadeconomicbeltofgoldheritageofChinesecivilizati

18、onconstructionofadvancingtheinnovationzonejingchuanbasedadvantagecreatenodecitiesprovideabroaderspaceinceareas.FromICountyprojectresourcesseenationalecologicalcivilizationpilotengineeringmodelCountycycleeconomicmodelCoun

19、tytwoanationalprojectlingimplementationwillincountryprovincelevelwonmesupptPingliangtojingchuancityinterfastchannelxipingrailwaydoubletrackmajprojectintoprovincesplatewillfurtherupgradeICountytraffichubchanneleconomicsta

20、tuspaperBrigadeintegratedbodyZhuJiaJianreservoiragriculturalPVpowergasutilizationcommoditytradingtheagriculturalwholesalemarketMilliontonnesofcontrolledatmospherefruitfreezingdryingfoodproductionlineanumberofmajprojectsi

21、mplementedhicapLiuLihereservoirprojectwksmoothlytheseprojectsiginatedfromthe“TwelveFive“continuetoaccumulatetodeveloptheirpotentialinthe“ThirteenFive“concentratedduringrelease.ientistodeepentheunderstingofaccurate.Aftery

22、earsoftherevisiondevelopmentofjingchuanstonanewhisticalstartingpointfeaturesofeconomicsocialdevelopmenthaschangedsignificantly.Comprehensiveconstructionofwelloffsocietyinenteringtheshowdowntowinstagedualactionpoprecision

23、drivenbyCountypovertypedfrom37.5%to11.2%.Fullimplementationofthe“117““219“programmeensurethetimelyrealizationofpovertypopeopletoachievewelloffsocietywemustbattletasks.Fromtheperspectiveofcurrentincomepovillagethepogenera

24、llylackstrongindustrialsupptmostrelyonservicerevenuealongwiththedeepeningofstructuralrefmlowskillshardwkwillbecomeincreasinglydifficultlabincomejumpmeme??2，300；??2500??將庫(kù)存現(xiàn)金存入銀行一般應(yīng)填制下列哪種憑證？（D）。??銀行存款的收款憑證；??銀行存款的付款憑證；??庫(kù)

25、存現(xiàn)金的收款憑證；??庫(kù)存現(xiàn)金的付款憑證??賬戶的基本結(jié)構(gòu)分左右兩方，哪方記增加，哪方記減少應(yīng)由（D）。??賬戶的名稱決定；??賬戶的格式?jīng)Q定；??賬戶的結(jié)構(gòu)決定；??賬戶的經(jīng)濟(jì)內(nèi)容決定??采購(gòu)人員出差回廠報(bào)銷差旅費(fèi)1750元，交回現(xiàn)金100元，應(yīng)編制（D）。??一張收款憑證；??一張付款憑證；??一張轉(zhuǎn)賬憑證；??一張收款憑證，一張轉(zhuǎn)賬憑證??下列賬戶期末肯定無余額的是（A）。??制造費(fèi)用；??在途物資；??應(yīng)收賬款；??本年利潤(rùn)??

26、配比原則是指將一個(gè)會(huì)計(jì)期間的收入和產(chǎn)生收入所發(fā)生的費(fèi)用配比起來進(jìn)行比較，從而正確的計(jì)算出（D）。??產(chǎn)品成本；??產(chǎn)品價(jià)格；??期間費(fèi)用；??當(dāng)期損益??“本年利潤(rùn)”賬戶5月31日的貸方余額表示（C）。??企業(yè)與月份實(shí)現(xiàn)的利潤(rùn)；??企業(yè)5月31日實(shí)現(xiàn)的利潤(rùn)；??企業(yè)年初至5月份累計(jì)實(shí)現(xiàn)的利潤(rùn)；??企業(yè)年初至5月份已預(yù)分配的利潤(rùn)??如果記賬憑證所記金額沒錯(cuò)，所用科目錯(cuò)誤，已登記入賬，應(yīng)用哪種方法更正（C）。??劃線更正法；??補(bǔ)充登記法；