会计从业资格考试《会计基础》题库

rapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third第1题：根据我国统一会计制度的规定,企业的利润表采用（D ）。

A:账户式B:报告式 C:单步式D:多步式

第2题：原始凭证按照格式不同,分为（B）。 A:外来凭证和自制凭证 B:通用凭证和专用凭证

C:一次凭证、累计凭证和汇总凭证 D:单项凭证和汇总凭证

第3题：财产清查中查明的属于定额内合理损耗的生产用原材料的盘亏,报经审批后应列作（D）。 A:制造费用B:营业外支出 C:其他应收款D:管理费用

第4题：财产清查中盘亏固定资产的原值减去累计折旧后的差额,报经审批之后应列作（B）。 A:管理费用B:营业外支出 C:其他业务支出D:营业外收入

第5题：总分类账户一般只用（D）计量。 A:实物量度B:货币和实物量度 C:劳动量度D:货币量度

第6题：会计人员在进行会计核算的同时,对特定主体经济活动的合法性、合理性进行审查,称为（C）。

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economc reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\nization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial systemsafeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the ssues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining managemnt; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third A:会计预测B:会计核算 C:会计监督D:财产清查

第7题：企业发生的下列经济业务中,能够引起资产总额与负债总额同时减少的是（B）。

A:开出并承兑商业汇票抵付前欠外单位账款 B:以银行存款偿还前欠外单位账款 C:联营到期,退还投资者投资 D:将盈余公积转增资本金

第8题：下列各项中,不属于资产项目的是（D）。 A:预付账款B:应收账款 C:应收票据D:预收账款

第9题：将每一相关的交易或事项登记在一行,从而可依据其每一行各个栏目的登记是否齐全来判断该交易或事项的进展情况的账簿,是（C）。

A:多栏式账簿B:活页式账簿 C:横线登记式账簿D:两栏式账簿

第10题：借贷记账法下的发生额平衡是由（A）决定的。 A:“有借必有贷,借贷必相等”的记账规则 B:“资产=权益”的会计等式 C:平行登记要点 D:账户的结构

第11题：企业以银行存款向公益组织捐赠,编制的会计分录中借

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\ modernization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question the Rapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \neral layout of socialist modernization requirements, 18 session of the decision was a \nt of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \hensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \sonnel\ction Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the Central Committee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the thir

会计从业资格考试《会计基础》题库

方账户应是（D）。 A:管理费用B:银行存款 C:营业外收入D:营业外支出

第12题：企业按规定预收购货单位的购货款,应记入下列（A)账户贷方。

A:预收账款B:库存商品 C:主营业务收入D:其他应付款

第13题：下列各项中,不属于款项的是（A）。 A:商业汇票B:外埠存款 C:银行汇票存款D:信用证存款

第14题：企业为了购买原材料而预付给供应单位的款项,应记入（B）账户借方。 A:应收账款B:预付账款 C:在途物资D:原材料

第15题：连接会计凭证与会计报表的中间环节是（C）。 A:设置账户B:复式记账 C:会计账簿D:财产清查

第16题：下列会计要素计量属性中,仅用于资产计量的是（B）。 A:重置成本B:可变现净值 C:现值D:历史成本

第17题：现金收款凭证上的日期应当是（A）。 A:编制该收款凭证的日期B:收取现金的日期

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \ss struggle as the key link,\fted to socialist modernization; 12 session marked the change from rural to urban, established with publiownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achieve cadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. o deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining managemnt; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third C:所附原始凭证上注明的日期D:登记现金总账的日期 第18题：错账查找的“二除法”,适用于查找（C）错误。 A:数字顺序错位B:相邻数字颠倒 C:记反账D:漏记或重记

第19题：记账人员在登记账簿后,当年发现所依据的记账凭证中使用的会计科目有误,则应采用的更正方法是（B）。 A:划线更正法B:红字更正法 C:补充登记法D:修改更正法

第20题：下列各项中,不属于记账凭证基本内容的是（B）。 A:应记会计科目、记账方向及金额 B:交易或事项的数量、单价和金额 C:交易或事项的内容摘要

D:凭证的名称,填制凭证的日期和凭证的编号 第21题：净利润是指利润总额减去（C）后的金额。 A:应交所得税B:营业外收支净额 C:所得税费用D:营业税金及附加 第22题：中期财务报告不包括（A）。 A:所有者权益变动表B:现金流量表 C:附注D:现金流量表和附注

第23题：财产清查按其范围分类可以分为（B）。 A:定期清查和不定期清查B:全面清查和局部清查 C:内部清查和外部清查D:资产清查与债务核对

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\ modernization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question the Rapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \neral layout of socialist modernization requirements, 18 session of the decision was a \nt of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \hensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \sonnel\ction Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the Central Committee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the thir

会计从业资格考试《会计基础》题库

第24题：下列账簿中,应采用横线登记式账页的是（D）。 A:生产成本明细账B:营业外支出明细账

C:租入固定资产登记簿D:其他应收款-备用金明细账

第25题：复式记账法对每笔经济业务事项都要在（C）中进行登记。

A:一个账户B:两个账户

C:两个或两个以上相互联系的账户 D:所有账户

第26题：下列账簿中,必须采用订本式账簿的是（A）。 A:库存现金日记账和银行存款日记账 B:总账C:备查账 D:普通日记账

第27题：借贷记账法下的余额平衡是由（B）决定的。 A:“有借必有贷,借贷必相等”的记账规则 B:“资产=权益”的会计等式 C:平行登记要点 D:账户的结构

第28题：下列各项中,不属于会计核算具体内容的是（C）。 A:款项和有价证券的收付B:资本的增减 C:购销合同的签订D:财务成果的计算和处理

第29题：为了计算确定企业一定期间的经营成果,期末,应将各（D）账户的余额转入“本年利润”账户。

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \ss struggle as the key link,\fted to socialist modernization; 12 session marked the change from rural to urban, established with publiownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achieve cadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. o deepen education reform, improve institutional mechanisms for the

rapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question the Rapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \neral layout of socialist modernization requirements, 18 session of the decision was a \nt of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \hensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \sonnel\ction Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the Central Committee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the thir

会计从业资格考试《会计基础》题库

第57题：（AC）是行政事业单位资金运动的主要形式。 A:经费收入B:经营收入 C:经费支出D:经营支出

第58题：下列账簿中,应当每年更换一次而不能跨年度连续使用的有（BCD）。

A:财产物资明细账B:现金日记账 C:总账D:银行存款日记账

第59题：下列属于会计核算专门方法的有（ABCD）。 A:成本计算B:财产清查 C:设置会计科目和账户 D:复式记账

第60题：下列账簿中,不必每年更换一次而可以跨年度连续使用的有（ACD）。

A:债权债务明细账B:总账

C:固定资产卡片账D:租入固定资产登记簿

第61题：利润包括收入减去费用后的净额、直接计入当期利润的利得和损失等。（A） A:对B:错

第62题：我国早在宋代就有了“四柱清册结算法”,为会计科学的发展做出了重要贡献。A A:对B:错

第63题：应收及预收款是资产,应付及预付款是负债。（B）

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \ss struggle as the key link,\fted to socialist modernization; 12 session marked the change from rural to urban, established with publiownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achieve cadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. o deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining managemnt; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third A:对B:错

第64题：采用科目汇总表账务处理程序,可以在登记总账之前对发生额进行试算平衡,保证记账工作质量。（A） A:对B:错

第65题：结账时应划结账线,月结时通栏划单红线,年结时通栏划双红线。（A） A:对B:错

第66题：账簿与账户的关系是形式与内容的关系,账簿是外在形式,账户是真实内容。（A） A:对B:错

第67题：账户的基本结构是分为左方、右方两个方向,左方登记增加,右方登记减少。（B） A:对B:错

第68题：会计档案保管清册应由档案机构编制。（B） A:对B:错

第69题：所有者权益变动表在一定程度上体现了企业综合收益,综合收益包括净利润和直接计入所有者权益的利得和损失。（A） A:对B:错

第70题：实行会计电算化的单位,其记账凭证可由计算机自动编制,无需经有关人员签章。（B） A:对B:错

第71题：原始凭证仅是填制记账凭证的依据,登记账簿只能依据

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\ modernization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question the Rapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \neral layout of socialist modernization requirements, 18 session of the decision was a \nt of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \hensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \sonnel\ction Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the Central Committee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the thir

会计从业资格考试《会计基础》题库

记账凭证。（B） A:对B:错

第72题：依法设置会计账簿是单位进行会计核算的最基本的要求。（A） A:对B:错

第73题：复式记账凭证不便于分工记账,而单式记账凭证有利于分工记账。（A） A:对B:错

第74题：在民族自治地区,会计记录应使用中文,并可以同时使用当地通用的一种民族文字。（A） A:对B:错

第75题：单式记账凭证是按单项交易或事项分别填制的记账凭证。（) A:对B:错

第76题：变造原始凭证是采取涂改、挖补以及其他方法来改变真实内容的原始凭证。（A） A:对B:错

第77题：不论是手工记账还是采用电子计算机进行会计核算,都必须保证会计资料的真实完整。（A） A:对B:错

第78题：总分类账户以下的二级账户和三级账户等均称为明细分类账户。（A）

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \ss struggle as the key link,\fted to socialist modernization; 12 session marked the change from rural to urban, established with publiownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achieve cadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. o deepen education reform, improve institutional mechanisms for therapid development of the market economy environment to explore public servants ' duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants ' duty consumption further. Implementing an \nteen\ndardize official entertaining managemnt; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research \s\on management of corporate spending, and so on. Finally, group ...18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that China's reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question theRapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the \out of socialist modernization requirements, 18 session of the decision was a \one\provement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the party's construction in the area of institutional reform. The \programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the party's Congress, on the theme \scussing election Central's top leaders, such as the election of the Standing Committee of the political Bureau, through the CentralCommittee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the third A:对B:错

第79题：实施财产清查时,应先清查数量,核对有关账簿记录等,后认定质量。A A:对B:错

第80题：会计档案只要保管期满,都应立即销毁。（B） A:对B:错

lenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of China's economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of \struggle as the key link,\ modernization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 ... Fair and efficient and authoritative Socialist judicial system, safeguard the people's interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achievecadres ' honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. o improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for the

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