最完整的會(huì)計(jì)基礎(chǔ)習(xí)題及答案詳解

1、and work activities, the community prisoners to enhance awareness of criminal and, in addition, Development zone, the joint labor of judicial and communities should work together on prisoners ' aid in community probl

2、em-solving work in difficult family community prisoners concerns at the same time, I also encourage them to stand, to enhance learning, improves the survival of community inmates skills and employability. 2015 schedule

3、d community prisoners without cannula, leaking pipes and recidivism. (F) strengthening comprehensive management and peace-building efforts, enhancing public security 1, strengthening the construction of patrol and preven

4、tion role to play. A grid is a combination of community management, ratings of individual grid to build networks. Relying on the security of the property, floor length, building peace volunteer, Chengguan, led by communi

5、ty workers, daily inspections in the grid, ensure that Scouts are not leaving, prevention and control without leaving any blind spots. Since the zone of peace in the ranks of volunteers to patrol, 50-70 people walking ar

6、ound every day in every corner of the area, area of security has been further improved.; Second, give full play to role of the police station, weaving “public security“ network and develop social security guard. Accordin

7、g to the Park's various communities (Preparatory Office), enterprise distribution of civilian police, secret, security, integration of auxiliary police officers, wardens, divided into several groups, led by the poli

8、ce every day, security patrols of the park with a full range, especially the Park's main road, patrols in key areas, increase the patrolling frequency, improving the street rate, lower rates. Third, is relying on env

9、ironmental improvement duties, role play officers, increased security checks. Requires card point officers and actively cooperate with the police, vehicle registrations for access cards every day, of suspects for inter

10、rogation, which verifications, interdiction role, improve deterrence, deterrence. 2, perfect control system, efforts to raise the level of prevention. Is on a community basis, adhere to scroll to troubleshoot, rolling re

11、gulation, investigation, treatment principles and organize forces for jurisdiction of further diagnostic screening, comprehensive grasp of serious public security issues in their jurisdiction. Hong Yang Cheng in particul

12、ar surroundings, Tin Hau, bandits outside population centers in the West and other key areas. For these key foreign personnel to gather, to take “tubes other than“ management mode and construction of multidimensional, st

13、ereo, full coverage of the high technology networks, the focus of the Park area, main road junctions installed infrared surveillance cameras 52, realize the whole coverage area and community monitoring, to enhance the s

14、ecurity of society as a whole. Second, positive and comprehensive management members include mutual cooperation and coordination, sector regulation responsibilities seriously, forming a total fighting force, foreign pers

15、onnel to register one by one, regulate the private home rental management. And in Jinhua city as a pilot, under the guidance of the District Public Security Bureau, free zone invested more than 200,000 Yuan cheng village

16、 resident change Super b, Kam Wah-level lock cores2000, effectively enhance the community household anti-theft capabilities. Third, community residents in the Park strictly guard duty system, posts, location, responsibil

17、ity, strict registration verification of persons and vehicles to and from the community.Community walkways were installed at the entrance gate, barrier closes automatically after 10 o'clock every night. Meanwhile, co

18、mmunity peace volunteer, property security patrols day and night alternately in the community and co-operate with community police officers, professional security, increase its security community, park security cases dec

19、reased significantly. Four is to play the role of grass-roots party organizations, people-oriented, good service to area residents, so as to better carry out comprehensive management work. Investments of more than 20,0

20、00 Yuan made 44 of the CMC community governance and property management services related to publicity and peace-building work, in Jinhua city put up pilot district's danyuanlou building, community people can understa

21、nd the community organization network architecture and community security patrol every day situations, thereby enhancing safety awareness, reduce the rate to ensure community safety, stability. 3, major renovation work t

22、o improve social security. Based on practical work, Tin Hau Kou West communities identified as key management areas of social security, according to stick to scroll to troubleshoot, rolling regulation, the principles of

23、investigation, remediation, organized in-depth diagnostic to troubleshoot the jurisdiction, by way of carry on, held seminars, mobilize the masses to report, a comprehensive grasp of the area's serious public securi

24、ty issues. Period, in conjunction with the urban management department twice a week on days, XI Kou touch-bar regulation, identify problems in time, to solve. And actively cooperate with the police of new external person

25、nel in information collection, the unified register and take a variety of forms, often talking with rental households and external personnel, remind them to take care of their valuables and installations, educate themsel

26、ves and family members obey the law, increase safety awareness, suspicious personnel and timely reporting to the community or to call 110. Meanwhile, monthly with “designer“ focus special rectification actions, raids on

27、Tin Hau, XI Kou, and achieved good results. To form the good situation of the people make concerted efforts, jurisdictions of law and order situation has been significantly improved to ensure the peace. 4, strengthen l

28、eadership, carry out the responsibility. Annual objectives of the development zone, is the inclusion of political and legal work, carefully planned, strategically, implement the plan. Formation of party and Government le

29、aders assuming overall responsibility, members of the comprehensive management accountability system. Second is the development of the political and legal work and other work, and community, the Preparatory Office and r

30、elevant departments, enterprises in the zones, Internet cafes had signed the work goal responsibility (signing of up to 100%), such as effective governance, the rule of law to create comprehensive work into the grass-roo

31、ts level, the implementation of specific responsibility. Third, joint meetings on a regular basis, careful analysis of stability of social security, study and solve difficulties and problems in the work. Four is to imple

32、ment “three in one“ approach, offices. Strengthening the building of grassroots organizations, adjustment equipped with strong leadership, community (Preparatory Office) the Director of the comprehensive management offic

33、e, organization, promotion and implementation of grass-roots peace-building efforts. Five is the integration of resources, according to the “six one“ pipe ... Police,會(huì)計(jì)基礎(chǔ)習(xí)題及答案詳解 會(huì)計(jì)基礎(chǔ)習(xí)題及答案詳解第一章 第一章1. 下列各會(huì)計(jì)要素， （）不是反映財(cái)務(wù)狀況的會(huì)

34、計(jì)要素。A．資產(chǎn)B．負(fù)債C．收入D．所有者權(quán)益[答案]: C[解析]: 反映財(cái)務(wù)狀況的會(huì)計(jì)要素包括資產(chǎn)、負(fù)債、所有權(quán)益。2. 在會(huì)計(jì)職能中，屬于控制職能的是（） 。A．進(jìn)行會(huì)計(jì)核算B．實(shí)施會(huì)計(jì)監(jiān)督C．參與經(jīng)濟(jì)決策D．評(píng)價(jià)經(jīng)營(yíng)業(yè)績(jī)[答案]: B[解析]: 會(huì)計(jì)監(jiān)督職能也被稱為控制職能，即實(shí)施過(guò)程控制，包括事前、 事中和事后的監(jiān)督。3. 下列各會(huì)計(jì)要素， （）不屬于所有者權(quán)益。A．資本公積金B(yǎng)．盈余公積金C．未分配利潤(rùn)D．累計(jì)折舊[答案]:

35、 D[解析]: 所有者權(quán)益包括企業(yè)投資者對(duì)企業(yè)的投入資本以及形成的資本公 積金、盈余公積金和未分配利潤(rùn)等。4. 下列方法中，不屬于會(huì)計(jì)核算方法的有（e） 。A．填制會(huì)計(jì)憑證B．登記會(huì)計(jì)賬簿C．編制財(cái)務(wù)預(yù)算D．編制會(huì)計(jì)報(bào)表[答案]: C[解析]: 會(huì)計(jì)核算的七種方法包括：（1）設(shè)置會(huì)計(jì)科目和賬戶；（2）復(fù) 式記賬；（3）填制和審核會(huì)計(jì)憑證；（4）登記賬簿；（5）成本計(jì) 算；（6）財(cái)產(chǎn)清查；（7）編制會(huì)計(jì)報(bào)表。5. 會(huì)計(jì)核算的最終環(huán)節(jié)是（）

36、 。A．確認(rèn)B．計(jì)量C．計(jì)算D．報(bào)告[答案]: D[解析]: 會(huì)計(jì)核算的最終環(huán)節(jié)是報(bào)告，是指通過(guò)編制會(huì)計(jì)報(bào)表的形式有關(guān) 方面和人員提供會(huì)計(jì)信息，它是會(huì)計(jì)工作的最終環(huán)節(jié)。6. 關(guān)于會(huì)計(jì)的說(shuō)法錯(cuò)誤的是（） 。A．會(huì)計(jì)是一項(xiàng)經(jīng)濟(jì)管理活動(dòng)B．會(huì)計(jì)的主要工作是核算和監(jiān)督C．會(huì)計(jì)的對(duì)象針對(duì)的是某一主體平時(shí)所發(fā)生的經(jīng)濟(jì)活動(dòng)D．貨幣是會(huì)計(jì)唯一計(jì)量單位[答案]: D[解析]: 貨幣是會(huì)計(jì)核算的主要計(jì)量單位，但并不是唯一的計(jì)量單位。7. 下列各項(xiàng)中不屬于謹(jǐn)

37、慎性原則要求的是 （）A．資產(chǎn)計(jì)價(jià)時(shí)從低B．利潤(rùn)估計(jì)時(shí)從高C．不預(yù)計(jì)任何可能發(fā)生的收益D．負(fù)債估計(jì)時(shí)從高[答案]: B[解析]: 謹(jǐn)慎性原則要求企業(yè)在進(jìn)行會(huì)計(jì)核算時(shí)，不得多計(jì)資產(chǎn)或收益、 少計(jì)負(fù)債或費(fèi)用，也不得計(jì)提秘密準(zhǔn)備。但如果在資產(chǎn)計(jì)價(jià)及損益確 定時(shí)，如果有兩種或兩種以上的方法或金額可供選擇時(shí)，應(yīng)選擇使本 期凈資產(chǎn)和利潤(rùn)較低的方法或金額。即資產(chǎn)計(jì)價(jià)時(shí)從低，負(fù)債估計(jì)時(shí) 從高；不預(yù)計(jì)任何可能的收益，但如果有合理的基礎(chǔ)可以估計(jì)時(shí)，應(yīng) 預(yù)計(jì)

38、可能發(fā)生的損失和費(fèi)用。8. 下列不屬于會(huì)計(jì)核算 12 項(xiàng)一般原則的是 （）A．劃分收益性支出與資本性支出B．歷史成本計(jì)價(jià)C．權(quán)責(zé)發(fā)生制原則D．貨幣計(jì)量[答案]: D[解析]: 會(huì)計(jì)核算的 12 項(xiàng)一般原則應(yīng)該了解。9. 下列屬于反映企業(yè)財(cái)務(wù)狀況的會(huì)計(jì)要素是 （）A．收入B．所有者權(quán)益C．費(fèi)用D．利潤(rùn)[答案]: B[解析]: 反映財(cái)務(wù)狀況的會(huì)計(jì)要素包括：資產(chǎn)、負(fù)債、所有者權(quán)益。10. 投資人投入的資金和債權(quán)人投入的資金，投入企業(yè)后，形成企

39、業(yè)的 （）A．成本B．費(fèi)用C．資產(chǎn)D．負(fù)債[答案]: C[解析]: 投資人或債權(quán)人投入企業(yè)的資金即構(gòu)成了企業(yè)的經(jīng)濟(jì)資源（即資 產(chǎn)）.11. 會(huì)計(jì)核算過(guò)程中，會(huì)計(jì)處理方法前后各期（） 。A．應(yīng)當(dāng)一致，不得隨意變更B．可以變動(dòng)，但須經(jīng)過(guò)批準(zhǔn)C．可以任意變動(dòng)D．應(yīng)當(dāng)一致，不得變動(dòng)[答案]: A[解析]: 在會(huì)計(jì)核算時(shí)，應(yīng)當(dāng)按照規(guī)定的會(huì)計(jì)處理方法進(jìn)行，會(huì)計(jì)指標(biāo)應(yīng) 當(dāng)口徑一致，相互可比。12. 資金的循環(huán)與周轉(zhuǎn)過(guò)程不包括（） 。A．供應(yīng)過(guò)程B．生

40、產(chǎn)過(guò)程C．銷售過(guò)程D．分配過(guò)程[答案]: D[解析]: 資金的循環(huán)與周轉(zhuǎn)是資金運(yùn)動(dòng)的主要組成部分，在資金運(yùn)動(dòng)過(guò)程 中有三個(gè)環(huán)節(jié)：包括供應(yīng)過(guò)程、生產(chǎn)過(guò)程、銷售過(guò)程。13. 下列經(jīng)濟(jì)業(yè)務(wù)中， （）不會(huì)發(fā)生。A．資產(chǎn)增加，權(quán)益增加；B．資產(chǎn)減少，權(quán)益增加；C．權(quán)益不變，資產(chǎn)有增有減；D．資產(chǎn)不變，權(quán)益有增有減；[答案]: B[解析]: 由資產(chǎn)=權(quán)益的平衡關(guān)系便可判斷。14. 在會(huì)計(jì)核算原則中，要求合理核算可能發(fā)生的費(fèi)用和損失的原則是指 （）

41、。A．謹(jǐn)慎原則B．可比性原則C．一貫性原則and work activities, the community prisoners to enhance awareness of criminal and, in addition, Development zone, the joint labor of judicial and communities should work together on prisoners ' a

42、id in community problem-solving work in difficult family community prisoners concerns at the same time, I also encourage them to stand, to enhance learning, improves the survival of community inmates skills and employabi

43、lity. 2015 scheduled community prisoners without cannula, leaking pipes and recidivism. (F) strengthening comprehensive management and peace-building efforts, enhancing public security 1, strengthening the construction

44、 of patrol and prevention role to play. A grid is a combination of community management, ratings of individual grid to build networks. Relying on the security of the property, floor length, building peace volunteer, Chen

45、gguan, led by community workers, daily inspections in the grid, ensure that Scouts are not leaving, prevention and control without leaving any blind spots. Since the zone of peace in the ranks of volunteers to patrol, 50

46、-70 people walking around every day in every corner of the area, area of security has been further improved.; Second, give full play to role of the police station, weaving “public security“ network and develop social sec

47、urity guard. According to the Park's various communities (Preparatory Office), enterprise distribution of civilian police, secret, security, integration of auxiliary police officers, wardens, divided into several gr

48、oups, led by the police every day, security patrols of the park with a full range, especially the Park's main road, patrols in key areas, increase the patrolling frequency, improving the street rate, lower rates. Thi

49、rd, is relying on environmental improvement duties, role play officers, increased security checks. Requires card point officers and actively cooperate with the police, vehicle registrations for access cards every day,

50、of suspects for interrogation, which verifications, interdiction role, improve deterrence, deterrence. 2, perfect control system, efforts to raise the level of prevention. Is on a community basis, adhere to scroll to tro

51、ubleshoot, rolling regulation, investigation, treatment principles and organize forces for jurisdiction of further diagnostic screening, comprehensive grasp of serious public security issues in their jurisdiction. Hong Y

52、ang Cheng in particular surroundings, Tin Hau, bandits outside population centers in the West and other key areas. For these key foreign personnel to gather, to take “tubes other than“ management mode and construction of

53、 multidimensional, stereo, full coverage of the high technology networks, the focus of the Park area, main road junctions installed infrared surveillance cameras 52, realize the whole coverage area and community monitor

54、ing, to enhance the security of society as a whole. Second, positive and comprehensive management members include mutual cooperation and coordination, sector regulation responsibilities seriously, forming a total fightin

55、g force, foreign personnel to register one by one, regulate the private home rental management. And in Jinhua city as a pilot, under the guidance of the District Public Security Bureau, free zone invested more than 200,0

56、00 Yuan cheng village resident change Super b, Kam Wah-level lock cores2000, effectively enhance the community household anti-theft capabilities. Third, community residents in the Park strictly guard duty system, posts,

57、location, responsibility, strict registration verification of persons and vehicles to and from the community. 3 / 28Community walkways were installed at the entrance gate, barrier cl

58、oses automatically after 10 o'clock every night. Meanwhile, community peace volunteer, property security patrols day and night alternately in the community and co-operate with community police officers, professional

59、security, increase its security community, park security cases decreased significantly. Four is to play the role of grass-roots party organizations, people-oriented, good service to area residents, so as to better carry

60、out comprehensive management work. Investments of more than 20,000 Yuan made 44 of the CMC community governance and property management services related to publicity and peace-building work, in Jinhua city put up pilot

61、 district's danyuanlou building, community people can understand the community organization network architecture and community security patrol every day situations, thereby enhancing safety awareness, reduce the rate

62、 to ensure community safety, stability. 3, major renovation work to improve social security. Based on practical work, Tin Hau Kou West communities identified as key management areas of social security, according to stick

63、 to scroll to troubleshoot, rolling regulation, the principles of investigation, remediation, organized in-depth diagnostic to troubleshoot the jurisdiction, by way of carry on, held seminars, mobilize the masses to rep

64、ort, a comprehensive grasp of the area's serious public security issues. Period, in conjunction with the urban management department twice a week on days, XI Kou touch-bar regulation, identify problems in time, to so

65、lve. And actively cooperate with the police of new external personnel in information collection, the unified register and take a variety of forms, often talking with rental households and external personnel, remind them

66、to take care of their valuables and installations, educate themselves and family members obey the law, increase safety awareness, suspicious personnel and timely reporting to the community or to call 110. Meanwhile, mont

67、hly with “designer“ focus special rectification actions, raids on Tin Hau, XI Kou, and achieved good results. To form the good situation of the people make concerted efforts, jurisdictions of law and order situation ha

68、s been significantly improved to ensure the peace. 4, strengthen leadership, carry out the responsibility. Annual objectives of the development zone, is the inclusion of political and legal work, carefully planned, strat