武漢市會計繼續(xù)教育考試試題及答案套

1、checkonthekeypointsimptantflaw.15thparagraphonitsequipmentfieldcomprehensiveexaminationtwiceaweekonsiteinspectionincludes:1runningcondition.2onsiteproduction.3thesiteoffire...Repairdefecttreatmentcompletiontotheattention

2、ofthestaffondutytoaccountfmatterstofocusonweaknesses.Sixinspection19thminesupervisproductionminingleadershipleadershipeverydaytothedispatchOfficetounderstthemainproductionequipmentoperationhearddispatchrepts.20thinclimat

3、echangemanufacturingsitechangesgreatlywhentherearesignificantdefectsequipmentminingleaderingeofproductionsafetyganizationsheadofDepartmentfspecialcheckskeysitepersonnelshouldbeganizedspecialinspectionsnotlessthanonceperq

4、uarter.21stleadershipingeofsecurityshouldberegularlyganizedintheproductiontechnologymechanicalelectricalsafetyinspectionsafetypersonnelthreetimesamonth.22ndproductiontechnologymechanicalelectricalsecurityotherrelatedprof

5、essionalstoconductonsiteinspectioneverydayknowledgeofproductionequipmentdefectshlingfiresafetysoonassisttheresearchtosolvevariousproblemsmajproblemstimelyreptingtomine.23rdinthreetimesamonthsafetyinspectionsholidayseason

6、alinspectionminecompetentleadershipfsafetyrelatedfunctionsoftheDepartmentproductionDepartmentfspecialinspection.Seventhepowersdutiesofinspectsarticle24thofpower1inspectshavethepowertostopillegaloperationsinviolationofavi

7、olationoflabdiscipline.2inspectsfoundmajproblemshavestoppedproductionofpoweraftereliminatingriskbyinspectsafteracceptancecanbeproduced.3inspectshavetherighttothe“threeviolation“personnelrectificationdoesnotimplementecono

8、micsanctions.25thobligationsunderarticles1inspectshaveanobligationtotheirwkers“threeway“varioussafetytechnicalregulationimplementationlearningcheckingrelevantdocuments.2thediscoveryofwhichhaveanobligationteptfeedbacktoim

9、plementcrectivemeasures.3thereisanobligationfallaspectsofproductionsafetytechnicalguidance.4thereisadutytocheckthemoutofwhichmeasuresputfwardrectificationopinionsimplementationacceptance.Safetytechnologytrainingmanagemen

10、tsystemtoimprovestaffskillssafetyawarenessaccdingtothesupericombinedwiththeactualsituationofthesystem:firstnewtrainingnewepersonsincludingdistributionofgraduateschooltechnicalschoolgraduatesapprenticesnewredeploymentofst

11、aff.Newganizationsintotheminepersonnelbefeenteringtheminebymirainingexamsintothemirainthecontentoftheexaminationareasfollows:Firstarticlebasicprofile1openmineprofiletheminehistyintroduced2openmineofganizationinstitutions

12、thefunctions3personneltrainingofspecificrequirementssecondarticledisciplineeducation1minerulesmineJIedu小企業(yè)會計準則考試試題一、單選題(每題3分，共30分)1.31.3、小企業(yè)的流動資產，是指預計在（、小企業(yè)的流動資產，是指預計在（）年內或超過）年內或超過1年的一個正常營業(yè)周期內變現、出售或耗用的資產。年的一個正常營業(yè)周期內變現、出售

13、或耗用的資產。(單選題單選題)CA.2年B.3年C.1年D.4年2.62.6、銷售商品采取預收款方式的，在（、銷售商品采取預收款方式的，在（）確認收入）確認收入(單選題單選題)BA.收到貨款時B.發(fā)出商品時C.簽訂合同時D.3.53.5、小企業(yè)（農、林、牧、漁業(yè)）應當自生產性生物資產投入使用月份的下月起按（、小企業(yè)（農、林、牧、漁業(yè)）應當自生產性生物資產投入使用月份的下月起按（）計提折舊；）計提折舊；(單選題單選題)AA.月B.二個月C

14、.三個月D.半年4.14.1、《小企業(yè)會計準則》自（、《小企業(yè)會計準則》自（）年）年1月1日起施行日起施行(單選題單選題)BA.2012年B.2013年C.2014年D.2015年5.45.4、小企業(yè)的資產按照流動性，可分為（、小企業(yè)的資產按照流動性，可分為（）和非流動資產）和非流動資產(單選題單選題)AA.流動資產B.固定資產C.無形資產D.6.26.2、已執(zhí)行《企業(yè)會計準則》的上市公司、大中型企業(yè)和小企業(yè)，（、已執(zhí)行《企業(yè)會計準則》

15、的上市公司、大中型企業(yè)和小企業(yè)，（）轉為執(zhí)行本準則。）轉為執(zhí)行本準則。(單選題單選題)AA.不得B.酌情C.協商D.經批準7.87.8、管理費用是小企業(yè)為組織和管理生產經營發(fā)生的其他費用。不包括（、管理費用是小企業(yè)為組織和管理生產經營發(fā)生的其他費用。不包括（）(單選題單選題)DA.業(yè)務招待費B.技術轉讓費C.業(yè)務招待費D.商品維修費8.98.9、資產負債表中的所有者權益類至少應當單獨列示反映的信息項目不包括（、資產負債表中的所有者權益類

16、至少應當單獨列示反映的信息項目不包括（）(單選題單選題)DA.實收資本B.資本公積C.盈余公積D.利潤9.109.10、現金流量表是反映小企業(yè)在一定會計期間現金流入和流出情況的報表。不包括（、現金流量表是反映小企業(yè)在一定會計期間現金流入和流出情況的報表。不包括（）(單選題單選題)DA.經營活動B.投資活動C.籌資活動D.銷售商品checkonthekeypointsimptantflaw.15thparagraphonitsequipm

17、entfieldcomprehensiveexaminationtwiceaweekonsiteinspectionincludes:1runningcondition.2onsiteproduction.3thesiteoffire...Repairdefecttreatmentcompletiontotheattentionofthestaffondutytoaccountfmatterstofocusonweaknesses.Si

18、xinspection19thminesupervisproductionminingleadershipleadershipeverydaytothedispatchOfficetounderstthemainproductionequipmentoperationhearddispatchrepts.20thinclimatechangemanufacturingsitechangesgreatlywhentherearesigni

19、ficantdefectsequipmentminingleaderingeofproductionsafetyganizationsheadofDepartmentfspecialcheckskeysitepersonnelshouldbeganizedspecialinspectionsnotlessthanonceperquarter.21stleadershipingeofsecurityshouldberegularlygan

20、izedintheproductiontechnologymechanicalelectricalsafetyinspectionsafetypersonnelthreetimesamonth.22ndproductiontechnologymechanicalelectricalsecurityotherrelatedprofessionalstoconductonsiteinspectioneverydayknowledgeofpr

21、oductionequipmentdefectshlingfiresafetysoonassisttheresearchtosolvevariousproblemsmajproblemstimelyreptingtomine.23rdinthreetimesamonthsafetyinspectionsholidayseasonalinspectionminecompetentleadershipfsafetyrelatedfuncti

22、onsoftheDepartmentproductionDepartmentfspecialinspection.Seventhepowersdutiesofinspectsarticle24thofpower1inspectshavethepowertostopillegaloperationsinviolationofaviolationoflabdiscipline.2inspectsfoundmajproblemshavesto

23、ppedproductionofpoweraftereliminatingriskbyinspectsafteracceptancecanbeproduced.3inspectshavetherighttothe“threeviolation“personnelrectificationdoesnotimplementeconomicsanctions.25thobligationsunderarticles1inspectshavea

24、nobligationtotheirwkers“threeway“varioussafetytechnicalregulationimplementationlearningcheckingrelevantdocuments.2thediscoveryofwhichhaveanobligationteptfeedbacktoimplementcrectivemeasures.3thereisanobligationfallaspects

25、ofproductionsafetytechnicalguidance.4thereisadutytocheckthemoutofwhichmeasuresputfwardrectificationopinionsimplementationacceptance.Safetytechnologytrainingmanagementsystemtoimprovestaffskillssafetyawarenessaccdingtothes

26、upericombinedwiththeactualsituationofthesystem:firstnewtrainingnewepersonsincludingdistributionofgraduateschooltechnicalschoolgraduatesapprenticesnewredeploymentofstaff.Newganizationsintotheminepersonnelbefeenteringthemi

27、nebymirainingexamsintothemirainthecontentoftheexaminationareasfollows:Firstarticlebasicprofile1openmineprofiletheminehistyintroduced2openmineofganizationinstitutionsthefunctions3personneltrainingofspecificrequirementssec

28、ondarticledisciplineeducation1minerulesmineJIeduA.應收票據B.應收賬款C.應收股利D.應收利息等20.720.7、小企業(yè)的所有者權益包括（、小企業(yè)的所有者權益包括（）：）：(多選題多選題)ABCDABCDA.實收資本B.資本公積C.盈余公積D.未分配利潤21.621.6、小企業(yè)的無形資產包括：（、小企業(yè)的無形資產包括：（）(多選題多選題)ABCDABCDA.土地使用權B.專利權C.商標權

29、D.著作權等22.1022.10、對小企業(yè)財務狀況、經營成果和現金流量的結構性表述至少包括（、對小企業(yè)財務狀況、經營成果和現金流量的結構性表述至少包括（）(多選題多選題)ABCDABCDA.資產負債表B.利潤表C.現金流量表D.附注三、判斷題(每題2分，共22分)23.923.9、附注是對在資產負債表、利潤表和現金流量表等報表列示項目的文字描述或明細資料，以及對未能在這些報表中列示項目的說明等。（、附注是對在資產負債表、利潤表和現金流量

30、表等報表列示項目的文字描述或明細資料，以及對未能在這些報表中列示項目的說明等。（）(判斷題判斷題)錯對錯24.524.5、收入，是指小企業(yè)在日常生產經營活動中形成的、會導致所有者權益增加、與所有者投入資本無關的經濟利益的總流入。（、收入，是指小企業(yè)在日常生產經營活動中形成的、會導致所有者權益增加、與所有者投入資本無關的經濟利益的總流入。（）(判斷題判斷題)對對錯25.225.2、資產，是指小企業(yè)過去的交易或者事項形成的、由小企業(yè)擁有或者

31、控制的、預期會給小企業(yè)帶來經濟利益的資源。、資產，是指小企業(yè)過去的交易或者事項形成的、由小企業(yè)擁有或者控制的、預期會給小企業(yè)帶來經濟利益的資源。（）(判斷題判斷題)對對錯26.626.6、營業(yè)外支出指小企業(yè)非日常生產經營活動發(fā)生的、應當計入當期損益、會導致所有者權益減少、與向所有者分配利潤無關的經濟利益的凈流出（、營業(yè)外支出指小企業(yè)非日常生產經營活動發(fā)生的、應當計入當期損益、會導致所有者權益減少、與向所有者分配利潤無關的經濟利益的凈流出