2022年会计从业资格考试-会计基础-考试真题第二十六章

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty consumption ha s made some progres s, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, affect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period and the Sham Shui Po Di strict, must be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng reform and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in one" and the im provement of overall scheme of reform, wil l prom ote an integrated a nd coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five ref orms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately after the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssues. But by t he third

一、单项选择题(本题型共20小题，每小题1分，本题型共20分。从每小题给出的四个备选答案中选出一个正确的答案。)

1.“会计”这一名词出现于我国下列哪一时期( )

A.西周

B.东周

C.秦

D.西汉

2.建立持续经营假设的目的是( )。

A.为了保证企业的生产经营活动的正常进行

C.货币计量与实物计量需要 .

3.取得银行借款存入银行将引起( )。

A.资产一增一减

B.资产和负债同时增加

c.资产和所有者权益同时增加 D.资产和所有者权益一增一减

4.由动态三要素组成的会计等式是( )。

A.资产=负债+所有者权益 B。资产=负债+权益

C.收入一费用=利润

D.资产+费用=负债+所有者权益

5.预付款项属于( )。

A.债权

B.基金

C.费用

D.资本

6.复式记账以( )为理论依据。

A.资金运动规律

B.利润的计算 c.会计等式 D.资产的增减

7.保证会计核算系统性的必要措施或专门方法是( )。

A.设立会计科目与账户

B.填制和审核会计凭证

8.在下列项目中，属于国家统一规定的一级会计科目的是( )。

A。应交增值税 B.专利权 C.利息费用 D.所得税费用

lenary sessi on, e ach session of the Ce ntral Committee of nati onal i nstituti ons and personnel pr oblem s have been arra nged, you ca n concentrate on nati onal development a nd reforms. Previous ple nary se ssion is ofte n branded w ith a central leadi ng collective, often by l ooki ng at the thir d plenum of the init iative t o found the curre nt central lea dership colle ctive gover nance characteristi cs. From the analysis of the process of economic reform i n Chi na, plenary sessi on, 12 session, 14, 16 ple nary se ssion have programmatic meani ng, respective ly, marking t he four stage s of Chi na's economi c reform, and t hat the start-up phase of reform, reform, construction pha se and perfe cting the S ocial ist market economy framework stage of sociali st market economy. Previous ple nary session topics propose d to the third plenary sessi on of "taking class struggle as t he key link," shifted to socialist moder nization; 12 session marked t he change from rural to urba n, esta blished wit h public owner shi p as the F oundati on of a planned commodity economy; 13 session at a time whe n both t he ol d and the new system cha nge, gover nance a nd re ctify the economic order; 14 ... Fair and efficie nt and aut horitative Socialist judi cial system, saf eguard t he people's intere sts. Legal authority t o uphol d the Constituti on, dee peni ng the reform of administrative law e nforceme nt, ensure t hat the rig ht to exercise judicial pow er indepe nde ntly and impartially a ccordi ng to law the prosecution, perfecting the runni ng mechanism of judi cial powe r, improve t he system of judi cial pr otection of huma n rights. Ple nary session, Affairs the right to a dhere to the system, and let the people a uthority to let the pow er run in the Sun, is shut up i n a cage of the system power poli cy. Deci sion Scie nce, impleme ntation shoul d be constructed strong, supervise the runni ng of powerful syste m, improve the system of punishing a nd preventing corr upti on, promoti ng political i ntegrity, a nd strive to achieve cadres ' honest and Gover nment integrit y, cle an politics. To form a scientific and effective coordi nation of power restricti on a nd mechanisms to stre ngthe n anti-corr upti on i nstituti onal i nnovation a nd i nstituti onal protecti on, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, e nha nci ng national cultural soft pow er, must adhere to the orientati on of a dvanced Socialist cultur e, adhere to the devel opme nt of Soci alist culture wit h Chi nese characteristi cs, a dhere t o the people-centre d work-orie nted, further dee pe ning reform of culture. o improve the cult ural manageme nt system, establi sh a nd impr ove the modern market system a nd buil ding modern public cult ural service system, improve t he level of culture ope ning. Ple nary session, achievi ng devel opment re sults more equitable benefit of all people, we must speed up reform of social programs a nd solve the i ssues of concern t o the people the most dire ct and rea l interest, a nd better meet the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty cons umption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, af fect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period and the Sham Shui Po Di strict, m ust be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng ref orm and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in one" and the im provement of over all scheme of reform, wil l prom ote an integrated a nd

coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately after the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssues. But by t he third

9.某企业资产总额100万元，本期发生下列经济业务：(1)用银行存款购买原材料20

万元;(2)用银行存款偿还企业的贷款10万元;(3)实际收到前期赊销款15万元。期末企业资产总额是( )。

A.55万元

B.85万元

C.90万元

D.105万元

10. 国家有关规定，单位编制年度财务会计报告的结账日是( )

A. 必看下方分录综合题为本次考试真题

B. 当年的12月31日

C. 次年的1月1日

D. 次年的1月10日

11、对于资产类账户而言，就企业一个月的全部经济业务来讲，下列哪个结果是对的()

A.每个资产账户的借方发生额大于贷方发生额

B，每个资产账户的借方发生额小于贷方发生额

C，资产类账户借方发生额合计大于，等于，小于贷方发生额合计都有可能出现

D.资产类账户借方发生额合计必然大于贷方发生额合计

12本期发生额及余额试算平衡表中不存在平衡关系的是()

期初余额的借方和贷方

本期发生额的借方和贷方

期末余额的借方和贷方

期初余额的借方和期末余额的贷方

13、根据与甲工厂的协议，将本公司前欠甲工厂的货款50000元转作该厂对本企业的投资。企业编制的会计分录是：

借：应付账款 5000

lenary sessi on, e ach session of the Ce ntral Committee of nati onal i nstituti ons and personnel pr oblem s have been arra nged, you ca n concentrate on nati onal development a nd reforms. Previous ple nary se ssion is ofte n branded w ith a central leadi ng collective, often by l ooki ng at the thir d plenum of the initiative t o found the curre nt central lea dership colle ctive gover nance characteristi cs. From the analysis of the process of economic reform i n Chi na, plenary sessi on, 12 session, 14, 16 ple nary se ssion have programmatic meani ng, respective ly, marking t he four stage s of Chi na's economi c reform, and t hat the start-up phase of reform, reform, construction pha se and perfe cting the S ocial ist market economy framework stage of sociali st market economy. Previous ple nary session topics propose d to the third plenary sessi on of "taking class struggle as t he key link," shifted to socialist moder nization; 12 session marked t he change from rural to urba n, esta blished wit h public

owner shi p as the F oundati on of a planned commodity economy; 13 session at a time whe n both t he ol d and the new system cha nge, gover nance a nd re ctify the economic order; 14 ... Fair and efficie nt and aut horitative Socialist judi cial system, safeguard t he people's intere sts. Legal authority t o uphol d the Constituti on, dee peni ng the reform of administrative law e nforceme nt, ensure t hat the rig ht to exercise judicial pow er indepe nde ntly and impartially a ccordi ng to law the prosecution, perfecting the runni ng mechanism of judi cial powe r, improve t he system of judi cial pr otection of huma n rights. Ple nary session, Affairs the right to a dhere to the system, and let the people a uthority to let the pow er run in the Sun, is shut up i n a cage of the system power poli cy. Deci sion Scie nce, impleme ntation shoul d be constructed strong, supervise the runni ng of powerful syste m, improve the system of punishing a nd preventing corr upti on, promot ng political i ntegrity, a nd strive to achieve

cadres ' honest and Gover nment integrit y, cle an politics. To form a scientific and effective coordi nation of power restricti on a nd mechanisms to stre ngthe n anti-corr upti on i nstituti onal i nnovation a nd i nstituti onal protecti on, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, e nha nci ng national cultural soft pow er, must adhere to the orientati on of a dvanced Socialist cultur e, adhere to the devel opme nt of Soci alist culture wit h Chi nese characteristi cs, a dhere t o the people-centre d work-orie nted, further dee pe ning reform of culture. o improve the cult ural manageme nt system, establi sh a nd impr ove the modern market system a nd buil ding modern public cult ural service system, improve t he level of culture ope ning. Ple nary session, achievi ng devel opment re sults more equitable benefit of all people, we must speed up reform of social programs a nd solve the i ssues of concern t o the people the most dire ct and rea l interest, a nd better meet

the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty consumption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, affect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period an d the Sham Shui Po Di strict, must be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng reform and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in on e" and the im provement of overall scheme of reform, wil l prom ote an integrated a nd coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately af ter the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssu es. But by t he third

贷：实收资本 5000

期末编制试算平衡表后，下列说法正确的是()

试算平衡，会计记录正确

试算平衡，但会计记录不正确

试算不平衡，但会计记录正确

试算不平衡，会计记录不正确

14、到了会计期末所有损益类账户都有要结清转入()账户

A.投资收益 B。盈余公积 C。本年利润 D。利润分配

15.发生额试算平衡直接根据()来确定

A.资产与权益的平衡关系

B.总账与明细账的控制与被控制关系

C.账户的对应关系

D.借贷记账法的记账规则

16.()是指对所发生的每项经济业务事项，都要以会计凭证为依据，一方面记入有关总分类账户，另一方面记入总账所属明细分类账户的方法。

A.复式记账法 B。借贷记账法 C。平行登记 D。同时登记

17.“差旅费报销单”属于()凭证

A.记账凭证 B。汇总凭证 C。外来原始凭证 D。累计凭证

18.税务部门统一印制的增值税专用发票属于()

A.通用原始凭证 B。专用凭证 C。累计凭证 D。汇总原始凭证

19.下列时效性最弱的原始凭证是()

A，支票 B。发货票 C。银行汇票 D。银行本票

lenary sessi on, ea ch sessi on of the Ce ntral Committee of nati onal i nstituti ons a nd personnel problems have bee n arrange d, you can conce ntrate on national devel opme nt and reforms. Previous pl enary se ssi on is often brande d with a central leadi ng collective, often by l ooki ng at the third plenum of the i nitiative to found the current ce ntral leader shi p coll ective gover nance characteri stics. From the analysis of the process of economic reform in Chi na, pl enary se ssi on, 12 session, 14, 16 ple nary session have pr ogrammatic meaning, respectivel y, marking the four stages of China's economic reform, a nd that the start-up phase of reform, reform, construction phase a nd perfecting t he Socialist market economy framework stage of sociali st market economy. Previous ple nary session topi cs propose d to the t hird pl enary se ssi on of "taking cla ss str uggle as the key li nk," shi fted to socia list modernizati on; 12 session marked the chang e from rural to urba n, esta blished wit h publi owner shi p as the Foundation of a pla nne d commodity economy; 13 session at a time whe n bot h the old and the new system cha nge, governance and rectify the e conomic order; 14 ... Fair and efficient a nd a uthoritative Sociali st judicial system, safeguard the pe ople's interests. Legal authority to uphol d the Constitution, deepe ning t he reform of administrative law e nforceme nt, ensure that the right to exercise judicial power i ndepe nde ntly and impartially accor ding to law t he pr ose cution, perfecting the running me cha nism of judicial pow er, impr ove the system of judi cial prote ction of huma n rights. Pl enary sessi on, Affairs the right to a dher e to the system, a nd let the pe ople a uthority to let the power r un in t he Sun, is shut up in a cage of the system power poli cy. Deci sion Scie nce, im plementation should be constructed str ong, supervise the running of pow erful system, i mprove the system of puni shi ng and preventi ng corrupti on, promoti ng political integrit y, and strive to a chieve cadres ' hone st and Gover nment integrit y, clea n politics. To form a scientific a nd effective coor dinati on of power restri ction and mecha nisms t o strengthen anti-corruption instituti onal innovation and instituti onal prote ction, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, enhancing national cultural soft powe r, must a dhere t o the ori entatio n of advanced S ociali st cult ure, a dhere t o the dev elopment of Socialist culture wit h Chinese characteristi cs, a dhere t o the p eople-centre d work-orie nted, further dee peni ng reform of cult ure. o improve the cult ural management sy stem, establish and improve t he modern market system and buildi ng moder n publi c cultural servi ce system, impr ove the level of cult ure openi ng. Ple nary se ssion, a chievi ng devel opme nt results more equitable benefit of all people, we must spee d up reform of social programs a nd solve the i ssue s of concern to the pe ople t he most direct and real interest, and better meet the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty cons umption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, af fect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period and the Sham Shui Po Di strict, m ust be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng ref orm and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in one" and the im provement of over all scheme of reform, wil l prom ote an integrated a nd

coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately after the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssues. But by t he third

20.将记账凭证分为收款凭证，付款凭证和转账凭证三种，这是按照其()不同来划分的。

A.填列方式 B，反映的经济业务内容 C。基本要求 D。记账凭证的编号

参考答案：B

二、多项选择题(本大题共20小题，每小题2分，共40分。每小题均有两个以上正确答案，请从每题的备选答案中选出你认为正确的所有答案，在答题卡相应位置上用28铅笔填涂相应的答案代码。每题所有答案选择正确的得分;错答、漏答均不得分。)

1.会计主体可以是( )。

A.企业内部的某一单位或企业中的一个特定的部分

2.作为会计要素的费用，包括( )。

A.长期待摊费用

B.经营管理费用 c.研究开发费用 D.生产费用

3.下面属于会计核算的具体内容有( )。

A.经济业务

B.经济事项

C.经济活动

D.经济政策

4.企业实行定期或不定期的财产清查可以( )。

A.挖掘现有财产物资的潜力

B.防止资产流失、损耗

c.加速资金周转 D.保证会计信息真实可靠

5.下列不属于长期负债的科目有( )。

A.“交易性金融负债”

B.“应交税费”

c.“应付债券” D.“应付利息”

6.下面关于会计账户和会计科目的联系，叙述正确的有( )。

A.都是对会计对象具体内容的科学分类

D.会计科目是账户的名称，是设置账户的依据

7.任何一项经济业务的发生，都会引起会计要素( )。

lenary sessi on, e ach session of the Ce ntral Committee of nati onal i nstituti ons and personnel pr oblem s have been arra nged, you ca n concentrate on nati onal development a nd reforms. Previous ple nary se ssion is ofte n branded w ith a central leadi ng collective, often by l ooki ng at the thir d plenum of the initiative t o found the curre nt central lea dership colle ctive gover nance characteristi cs. From the analysis of the process of economic reform i n Chi na, plenary sessi on, 12 session, 14, 16 ple nary se ssion have programmatic meani ng, respective ly, marking t he four stage s of Chi na's economi c reform, and t hat the start-up phase of reform, reform, construction pha se and perfe cting the S ocial ist market economy framework stage of sociali st market economy. Previous ple nary session topics propose d to the third plenary sessi on of "taking class struggle as t he key link," shifted to socialist moder nization; 12 session marked t he change from rural to urba n, esta blished wit h public

owner shi p as the F oundati on of a planned commodity economy; 13 session at a time whe n both t he ol d and the new system cha nge, gover nance a nd re ctify the economic order; 14 ... Fair and efficie nt and aut horitative Socialist judi cial system, safeguard t he people's intere sts. Legal authority t o uphol d the Constituti on, dee peni ng the reform of administrative law e nforceme nt, ensure t hat the rig ht to exercise judicial pow er indepe nde ntly and impartially a ccordi ng to law the prosecution, perfecting the runni ng mechanism of judi cial powe r, improve t he system of judi cial pr otection of huma n rights. Ple nary session, Affairs the right to a dhere to the system, and let the people a uthority to let the pow er run in the Sun, is shut up i n a cage of the system power poli cy. Deci sion Scie nce, impleme ntation shoul d be constructed strong, supervise the runni ng of powerful syste m, improve the system of punishing a nd preventing corr upti on, promot ng political i ntegrity, a nd strive to achieve

cadres ' honest and Gover nment integrit y, cle an politics. To form a scientific and effective coordi nation of power restricti on a nd mechanisms to stre ngthe n anti-corr upti on i nstituti onal i nnovation a nd i nstituti onal protecti on, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, e nha nci ng national cultural soft pow er, must adhere to the orientati on of a dvanced Socialist cultur e, adhere to the devel opme nt of Soci alist culture wit h Chi nese characteristi cs, a dhere t o the people-centre d work-orie nted, further dee pe ning reform of culture. o improve the cult ural manageme nt system, establi sh a nd impr ove the modern market system a nd buil ding modern public cult ural service system, improve t he level of culture ope ning. Ple nary session, achievi ng devel opment re sults more equitable benefit of all people, we must speed up reform of social programs a nd solve the i ssues of concern t o the people the most dire ct and rea l interest, a nd better meet

the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty consumption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, affect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period an d the Sham Shui Po Di strict, must be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng reform and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in on e" and the im provement of overall scheme of reform, wil l prom ote an integrated a nd coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately af ter the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssu es. But by t he third

B.至少一个及一个以上具体项目的增减变化

8.下列有关借贷记账法的记账规则的说法中，正确的有( )。

A.对任何类型的经济业务，都一律采用“有借必有贷，借贷必相等”的规则

B.不论是一借多贷，多借一贷，还是多借多贷，借贷双方的金额必须相等

C.每一账户的借方发生额合计与贷方发生额合计必然相等

D.有关账户之间都会形成应借、应贷的相互关系

9.以下经济业务，不应记人制造费用账户借方的有( )。

A.业务招待费

B.展览费‘

c.车间发生的办公赞 D.车间管理人员的工资和福利费

10.审核原始凭证的合法性，包括审核所记录经济业务是否( )。

A.违反国家法律法规的情况

B.履行了规定的凭证传递程序

C.履行了规定的凭证审核程序

D.有贪污****等行为

11、会计凭证保管的内容包括()

A.整理会计凭证 B。装订会计凭证

C.归档存查会计凭证 D。加具封面并签章

12、对于总账科目设置账簿时，可设()

A.数量金额式 B。三栏式 C。活页账 D。订本账

13、在实际工作中，成本费用类科目采用多栏式明细账的具体设置格式有()

A.只按借方发生额设置专栏，贷方发生额在借方直接用红字冲销

B.在借方设专栏，贷方设一总的金额栏、再设一余额栏

C.只按贷方发生额设置专栏，借方发生额在贷方直接用红字冲销

lenary sessi on, ea ch sessi on of the Ce ntral Committee of nati onal i nstituti ons a nd personnel problems have bee n arrange d, you can conce ntrate on national devel opme nt and reforms. Previous pl enary se ssi on is often brande d with a central leadi ng collective, often by l ooki ng at the third plenum of the i nitiative to found the current ce ntral leader shi p coll ective gover nance characteri stics. From the analysis of the process of economic reform in Chi na, pl enary se ssi on, 12 session, 14, 16 ple nary session have pr ogrammatic meaning, respectivel y, marking the four stages of China's economic reform, a nd that the start-up phase of reform, reform, construction phase a nd perfecting t he Socialist market economy framework stage of sociali st market economy. Previous ple nary session topi cs propose d to the t hird pl enary se ssi on of "taking cla ss str uggle as the key li nk," shi fted to socia list modernizati on; 12 session marked the chang e from rural to urba n, esta blished wit h publi owner shi p as the Foundation of a pla nne d commodity economy; 13 session at a time whe n bot h the old and the new system cha nge, governance and rectify the e conomic order; 14 ... Fair and efficient a nd a uthoritative Sociali st judicial system, safeguard the pe ople's interests. Legal authority to uphol d the Constitution, deepe ning t he reform of administrative law e nforceme nt, ensure that the right to exercise judicial power i ndepe nde ntly and impartially accor ding to law t he pr ose cution, perfecting the running me cha nism of judicial pow er, impr ove the system of judi cial prote ction of huma n rights. Pl enary sessi on, Affairs the right to a dher e to the system, a nd let the pe ople a uthority to let the power r un in t he Sun, is shut up in a cage of the system power poli cy. Deci sion Scie nce, im plementation should be constructed str ong, supervise the running of pow erful system, i mprove the system of puni shi ng and preventi ng corrupti on, promoti ng political integrit y, and strive to a chieve cadres ' hone st and Gover nment integrit y, clea n politics. To form a scientific a nd effective coor dinati on of power restri ction and mecha nisms t o strengthen anti-corruption instituti onal innovation and instituti onal prote ction, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, enhancing national cultural soft powe r, must a dhere t o the ori entatio n of advanced S ociali st cult ure, a dhere t o the dev elopment of Socialist culture wit h Chinese characteristi cs, a dhere t o the p eople-centre d work-orie nted, further dee peni ng reform of cult ure. o improve the cult ural management sy stem, establish and improve t he modern market system and buildi ng moder n publi c cultural servi ce system, impr ove the level of cult ure openi ng. Ple nary se ssion, a chievi ng devel opme nt results more equitable benefit of all people, we must spee d up reform of social programs a nd solve the i ssue s of concern to the pe ople t he most direct and real interest, and better meet the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty cons umption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, af fect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period and the Sham Shui Po Di strict, m ust be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng ref orm and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in one" and the im provement of over all scheme of reform, wil l prom ote an integrated a nd coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately after the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssues. But by t he third

D.在贷方设专栏，借方设一总的金额栏，再设一余额栏

14、下列有关总分类账与明细分类账关系的说法中，正确的有()

A.明细分类账是总分类账的明细记录

B.明细分类账对总分类账起补充说明的作用

C.三栏式明细分类账格式与三栏式总分类账格式相同

D.总分类账所提供的资料是编制会计报表的重要依据，而明细分类账提供的则不是

15、账证核对是指核对会计账簿记录与原始凭证，记账凭证的()是否一致，记账方向是否相符

A.时间 B。凭证字号 C。内容 D。金额

16、结财的内容通常包括()

A.结清各种损益类账户，并据以计算确定本期利润

B.结清各资产账户，分别结出本期发生额合计和余额

C.结清各负债账户，分别结出本期发生额合计和余额

D.结清各所有者权益账户，分别结出本期发生额合计和余额

17、结账的时间一般在()

A.月末 B。季末 C。年末 D。每日营业终了

参考答案：ABC

18、长期股权投资包括( )。

A. 对子公司的投资

B. 对合营企业的投资

C. 对联营企业的投资

lenary sessi on, e ach session of the Ce ntral Committee of nati onal i nstituti ons and personnel pr oblem s have been arra nged, you ca n concentrate on nati onal development a nd reforms. Previous ple nary se ssion is ofte n branded w ith a central leadi ng collective, often by l ooki ng at the thir d plenum of the initiative t o found the curre nt central lea dership colle ctive gover nance characteristi cs. From the analysis of the process of economic reform i n Chi na, plenary sessi on, 12 session, 14, 16 ple nary se ssion have programmatic meani ng, respective ly, marking t he four stage s of Chi na's economi c reform, and t hat the start-up phase of reform, reform, construction pha se and perfe cting the S ocial ist market economy framework stage of sociali st market economy. Previous ple nary session topics propose d to the third plenary sessi on of "taking class struggle as t he key link," shifted to socialist moder nization; 12 session marked t he change from rural to urba n, esta blished wit h public owner shi p as the F oundati on of a planned commodity economy; 13 session at a time whe n both t he ol d and the new system cha nge, gover nance a nd re ctify the economic order; 14 ... Fair and efficie nt and aut horitative Socialist judi cial system, safeguard t he people's intere sts. Legal authority t o uphol d the Constituti on, dee peni ng the reform of administrative law e nforceme nt, ensure t hat the rig ht to exercise judicial pow er indepe nde ntly and impartially a ccordi ng to law the prosecution, perfecting the runni ng mechanism of judi cial powe r, improve t he system of judi cial pr otection of huma n rights. Ple nary session, Affairs the right to a dhere to the system, and let the people a uthority to let the pow er run in the Sun, is shut up i n a cage of the system power poli cy. Deci sion Scie nce, impleme ntation shoul d be constructed strong, supervise the runni ng of powerful syste m, improve the system of punishing a nd preventing corr upti on, promot ng political i ntegrity, a nd strive to achieve cadres ' honest and Gover nment integrit y, cle an politics. To form a scientific and effective coordi nation of power restricti on a nd mechanisms to stre ngthe n anti-corr upti on i nstituti onal i nnovation a nd i nstituti onal protecti on, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, e nha nci ng national cultural soft pow er, must adhere to the orientati on of a dvanced Socialist cultur e, adhere to the devel opme nt of Soci alist culture wit h Chi nese characteristi cs, a dhere t o the people-centre d work-orie nted, further dee pe ning reform of culture. o improve the cult ural manageme nt system, establi sh a nd impr ove the modern market system a nd buil ding modern public cult ural service system, improve t he level of culture ope ning. Ple nary session, achievi ng devel opment re sults more equitable benefit of all people, we must speed up reform of social programs a nd solve the i ssues of concern t o the people the most dire ct and rea l interest, a nd better meet the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty consumption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, affect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period an d the Sham Shui Po Di strict, must be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng reform and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in on e" and the im provement of overall scheme of reform, wil l prom ote an integrated a nd

coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately af ter the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssu es. But by t he third

D. 投资企业对被投资企业不具有控制、共同控制和重大影响，并且在活跃市场中有报价、公允价值能够可靠计量的权益性投资

19、可以用作原始凭证，调整账簿记录的是()

A.现金盘点报告表 B。实存账存对比表

C.未达账项 D。银行存款余额调节表

20、属于我国多步式利润表的主要计算步骤的有()

A.计算主营业务利润 B，计算营业利润

C.计算利润总额 D。计算净润

三、判断题(共 20 道，每题 1 分，计20分)

1.会计监督，只能是在发生和完成经济活动后，对其合法性和合理性进行检查、分析、考核和评价。( )

2.会计基本假设是会计确认、计量和报告的前提，是对会计核算所处时间、空间环境等所作的多种推测。( )

3.经济事项是指在单位内部发生的所有事件。( )

4.如果某一总分类科目所属的明细分类科目较多，可以对明细分类科目进一步分级设置二级科目或三级科目等。( )

5.一般情况下，凡有余额的账户，其余额的方向与其增加数所登记的方向相同。( )

6.使用的记账方法不同，账户左右两方具体反映的内容却应是相同的。( )

7.借贷记账法是历史上第一种复式记账法，也是当前世界各国普遍采用的、最具科学性和代表性的一种复式记账方法。( )

8.余额试算平衡是直接根据借贷记账法的记账规则为依据进行的试算平衡。( )

9.如果在总分类账户中登记借方，那么在其所属的明细分类账户中也应当记借方;相反，如果在总分类账户中记贷方，那么，在其所属的明细分类账户中也应当记贷方。

三、判断题(30题，每小题1分，共30分，判对得分)

lenary sessi on, ea ch sessi on of the Ce ntral Committee of nati onal i nstituti ons a nd personnel problems have bee n arrange d, you can conce ntrate on national devel opme nt and reforms. Previous pl enary se ssi on is often brande d with a central leadi ng collective, often by l ooki ng at the third plenum of the i nitiative to found the current ce ntral leader shi p coll ective gover nance characteri stics. From the analysis of the process of economic reform in Chi na, pl enary se ssi on, 12 session, 14, 16 ple nary session have pr ogrammatic meaning, respectivel y, marking the four stages of China's economic reform, a nd that the start-up phase of reform, reform, construction phase a nd perfecting t he Socialist market economy framework stage of sociali st market economy. Previous ple nary session topi cs propose d to the t hird pl enary se ssi on of "taking cla ss str uggle as the key li nk," shi fted to socia list modernizati on; 12 session marked the chang e from rural to urba n, esta blished wit h publi

owner shi p as the Foundation of a pla nne d commodity economy; 13 session at a time whe n bot h the old and the new system cha nge, governance and rectify the e conomic order; 14 ... Fair and efficient a nd a uthoritative Sociali st judicial system, safeguard the pe ople's interests. Legal authority to uphol d the Constitution, deepe ning t he reform of administrative law e nforceme nt, ensure that the right to exercise judicial power i ndepe nde ntly and impartially accor ding to law t he pr ose cution, perfecting the running me cha nism of judicial pow er, impr ove the system of judi cial prote ction of huma n rights. Pl enary sessi on, Affairs the right to a dher e to the system, a nd let the pe ople a uthority to let the power r un in t he Sun, is shut up in a cage of the system power poli cy. Deci sion Scie nce, im plementation should be constructed str ong, supervise the running of pow erful system, i mprove the system of puni shi ng and preventi ng corrupti on, promoti ng political integrit y, and strive to a chieve

cadres ' hone st and Gover nment integrit y, clea n politics. To form a scientific a nd effective coor dinati on of power restri ction and mecha nisms t o strengthen anti-corruption instituti onal innovation and instituti onal prote ction, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, enhancing national cultural soft powe r, must a dhere t o the ori entatio n of advanced S ociali st cult ure, a dhere t o the dev elopment of Socialist culture wit h Chinese characteristi cs, a dhere t o the p eople-centre d work-orie nted, further dee peni ng reform of cult ure. o improve the cult ural management sy stem, establish and improve t he modern market system and buildi ng moder n publi c cultural servi ce system, impr ove the level of cult ure openi ng. Ple nary se ssion, a chievi ng devel opme nt results more equitable benefit of all people, we must spee d up reform of social programs a nd solve the i ssue s of concern to the pe ople t he most direct and real interest, and better meet

the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty cons umption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, af fect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period and the Sham Shui Po Di strict, m ust be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng ref orm and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in one" and the im provement of over all scheme of reform, wil l prom ote an integrated a nd

coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately after the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssues. But by t he third

1.会计监督，只能是在发生和完成经济活动后，对其合法性和合理性进行检查、分析、考核和评价。( )

2.会计基本假设是会计确认、计量和报告的前提，是对会计核算所处时间、空间环境等所作的多种推测。( )

3.经济事项是指在单位内部发生的所有事件。( )

4.如果某一总分类科目所属的明细分类科目较多，可以对明细分类科目进一步分级设置二级科目或三级科目等。( )

5.一般情况下，凡有余额的账户，其余额的方向与其增加数所登记的方向相同。( )

6.使用的记账方法不同，账户左右两方具体反映的内容却应是相同的。( )

7.借贷记账法是历史上第一种复式记账法，也是当前世界各国普遍采用的、最具科学性和代表性的一种复式记账方法。( )

8.余额试算平衡是直接根据借贷记账法的记账规则为依据进行的试算平衡。( )

9.如果在总分类账户中登记借方，那么在其所属的明细分类账户中也应当记借方;相反，如果在总分类账户中记贷方，那么，在其所属的明细分类账户中也应当记贷方。

10.平行登记是企业内部牵制制度在会计核算上的具体运用。( )

11.对于不真实、不合法的原始凭证，应退回给有关经办人员，由其负责将有关凭证补充完整、更正错误或重开后，再办理正式会计手续。( )

12.会计人员可根据重要性原则有选择性地对原始凭证进行审核或免审。( )

13.记账凭证也是编制会计报表的直接依据。( )

14.会计凭证的传递一般包括传递程序和传递时间两个方面。( )

15.会计凭证作为记账的依据，在发生贪污、盗窃、违法乱纪行为时，会计凭证不能作为依法处理的有效证据。( )

16.分类账簿能提供连续系统的信息，反映企业资金运动的全貌。序时账簿则反映资金运动的各种状态、形式及其构成。( )

lenary sessi on, e ach session of the Ce ntral Committee of nati onal i nstituti ons and personnel pr oblem s have been arra nged, you ca n concentrate on nati onal development a nd reforms. Previous ple nary se ssion is ofte n branded w ith a central leadi ng collective, often by l ooki ng at the thir d plenum of the initiative t o found the curre nt central lea dership colle ctive gover nance characteristi cs. From the analysis of the process of economic reform i n Chi na, plenary sessi on, 12 session, 14, 16 ple nary se ssion have programmatic meani ng, respective ly, marking t he four stage s of Chi na's economi c reform, and t hat the start-up phase of reform, reform, construction pha se and perfe cting the S ocial ist market economy framework stage of sociali st market economy. Previous ple nary session topics propose d to the third plenary sessi on of "taking class struggle as t he key link," shifted to socialist moder nization; 12 session marked t he change from rural to urba n, esta blished wit h public

owner shi p as the F oundati on of a planned commodity economy; 13 session at a time whe n both t he ol d and the new system cha nge, gover nance a nd re ctify the economic order; 14 ... Fair and efficie nt and aut horitative Socialist judi cial system, safeguard t he people's intere sts. Legal authority t o uphol d the Constituti on, dee peni ng the reform of administrative law e nforceme nt, ensure t hat the rig ht to exercise judicial pow er indepe nde ntly and impartially a ccordi ng to law the prosecution, perfecting the runni ng mechanism of judi cial powe r, improve t he system of judi cial pr otection of huma n rights. Ple nary session, Affairs the right to a dhere to the system, and let the people a uthority to let the pow er run in the Sun, is shut up i n a cage of the system power poli cy. Deci sion Scie nce, impleme ntation shoul d be constructed strong, supervise the runni ng of powerful syste m, improve the system of punishing a nd preventing corr upti on, promot ng political i ntegrity, a nd strive to achieve

cadres ' honest and Gover nment integrit y, cle an politics. To form a scientific and effective coordi nation of power restricti on a nd mechanisms to stre ngthe n anti-corr upti on i nstituti onal i nnovation a nd i nstituti onal protecti on, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, e nha nci ng national cultural soft pow er, must adhere to the orientati on of a dvanced Socialist cultur e, adhere to the devel opme nt of Soci alist culture wit h Chi nese characteristi cs, a dhere t o the people-centre d work-orie nted, further dee pe ning reform of culture. o improve the cult ural manageme nt system, establi sh a nd impr ove the modern market system a nd buil ding modern public cult ural service system, improve t he level of culture ope ning. Ple nary session, achievi ng devel opment re sults more equitable benefit of all people, we must speed up reform of social programs a nd solve the i ssues of concern t o the people the most dire ct and rea l interest, a nd better meet

the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty consumption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, affect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period an d the Sham Shui Po Di strict, must be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng reform and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well -off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in on e" and the im provement of overall scheme of reform, wil l prom ote an integrated a nd coor dinate d economic, politi cal, cultural , social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well -off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately af ter the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssu es. But by t he third

lenary sessi on, ea ch sessi on of the Ce ntral Committee of nati onal i nstituti ons a nd personnel problems have bee n arrange d, you can conce ntrate on national devel opme nt and reforms. Previous pl enary se ssi on is often brande d with a central leadi ng collective , often by l ooki ng at the third plenum of the i nitiative to found the current ce ntral leader shi p coll ective gover nance characteri stics. From the analysis of the process of economic reform in Chi na, pl enary se ssi on, 12 session, 14, 16 ple nary session have pr ogrammatic meaning, respectivel y, marking the four stages of China's economic reform, a nd that the start-up phase of reform, reform, construction phase a nd perfecting t he Socialist market economy framework stage of sociali st market economy. Previous ple nary session topi cs propose d to the t hird pl enary se ssi on of "taking cla ss str uggle as the key li nk," shi fted to socia list modernizati on; 12 session marked the chang e from rural to urba n, esta blished wit h publi owner shi p as the Foundation of a pla nne d commodity economy; 13 session at a time whe n bot h the old and the new system cha nge, governance and rectify the e conomic order ; 14 ... Fair and efficient a nd a uthoritative Sociali st judicial system, safeguard the pe ople's interests. Legal authority to uphol d the Constitution, deepe ning t he reform of administrative law e nforceme nt, ensure that the right to exercise judicial power i ndepe nde ntly and impartially accor ding to law t he pr ose cution, perfecting the running me cha nism of judicial pow er, impr ove the system of judi cial prote ction of huma n rights. Pl enary sessi on, Affairs the right to a dher e to the system, a nd let the pe ople a uthority to let the power r un in t he Sun, is shut up in a cage of the system power poli cy. Deci sion Scie nce, im plementation should be constructed str ong, supervise the running of pow erful system, i mprove the system of puni shi ng and preventi ng corrupti on, promoti ng political integrit y, and strive to a chieve cadres ' hone st and Gover nment integrit y, clea n politics. To form a scientific a nd effective coor dinati on of power restri ction and mecha nisms t o strengthen anti -corruption instituti onal innovation and instituti onal prote ction, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, enhancing national cultural soft powe r, must a dhere t o the ori entatio n of advanced S ociali st cult ure, a dhere t o the dev elopment of Socialist culture wit h Chinese characteristi cs, a dhere t o the p eople-centre d work-orie nted, further dee peni ng reform of cult ure. o improve the cult ural management sy stem, establish and improve t he modern market system and buildi ng moder n publi c cultural servi ce system, impr ove the level of cult ure openi ng. Ple nary se ssion, a chievi ng devel opme nt results more equitable benefit of all people, we must spee d up reform of social programs a nd solve the i ssue s of concern to the pe ople t he most direct and real interest , and better meet the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

17.账簿登记完毕后，要在记账凭证上签名或者盖章，并在记账凭证的右上方编号处注明账簿页数或画对勾。( )

18.为了保持账簿记录的持久性，防止涂改，登记账簿必须使用蓝黑墨水或碳素墨水并用钢笔、圆珠笔书写，不得使用铅笔。( )

19.总分类账的格式有三栏式、多栏式、数量金额式和横线登记式(或称平行式)等多 20.各种对账工作应在结账后逐一进行。( )

四、综合题(本题型共计45分，要求一36分，要求二9分。计算结果出现小数的，均保留小数点后两位数。)

(一)【资料】某企业2003年5月份发生如下经济业务：

1.收到华方公司发运来的一批材料，该批会计从业考试真题通关群号(一三八九五四二四九)在责令限期改初级会计考试真题通关群号(四三八三二零六二四)正的同时材料的买价35 000元，运杂费900元，增值税进项税额6 050元。上月曾预付购货款15 000元，现在将剩余的款项以银行存款付清。

1、王红首次担任明宇公司的总账会计，她根据各总账账户的余额，编制了2007年3月31日的试算平衡表如下： 明宇公司试算平衡表 2007年3月31日 单位：元

会计科目

期初余额

本期发生额 期末余额 借方

贷方

借方

贷方

借方

贷方

现金 银行存款 应收账款 原材料发出商品

固定资产 无形资产 短期借款应付账款

长期借款 实收资本

5200 30000

4000 9000

86000 12000

7000 11000 40000 80000 8200

22500 500 20000 3000

2000 11000

15000

45000

6000 12000 18000

5200 7500 4500 29000 3000

86000 12000

11000

52000 83000 200

rapid deve lopme nt of the market economy environme nt to expl ore publi c servants ' duty consumpti on monetizati on reform has provided a good foundation. The socialization of rear servi ce work has been la unche d, and rapi d progre ss in some pl aces a nd departme nts, duty consumption monetiza tion of carrier a nd a ppr oach to manageme nt has bee n resolve d. Thir d, in re cent years, explori ng the monetizati on of duty cons umption ha s made some progress, have gai ned some experi ence and ca n provi de reference to the compre he nsive reform of the system of publi c serva nts ' duty consumpt ion further. Impl ementing a n "honest ca nteen", sta ndar dize official e ntertaini ng manageme nt; enhancing t he telecommuni cation expe nse manag ement; elimi nation of County travel and countrysi de subsi dies; research "village official s" capitalizati on ma nagement of corporate spe ndi ng, a nd so on. Finally, gr oup ...

18 session to be hel d i n Beijing from Novem ber 9, 2013 t o 12t h. 35 years ago blew the t hird plenary session of the reform and openi ng up i n the spri ng bree ze, cha nged, af fect t he w orld; t oda y, 35 ye ars later, in t he eyes of the nation and the worl d expect, agai n to reform mark Chi na, ushe red in t he 18 session. XI Ge neral Se cretary pointe d out that China's reform ha s entere d a crucial period and the Sham Shui Po Di strict, m ust be base d on greater politi cal courage a nd wisdom, l ose no time in deepeni ng reform in im portant fiel ds. Dares t o cra ck a hard nut, dares to question the Rapids, whi ch dares t o break t he barrier of i deas, and dare t o benefit cure barriers. Deepeni ng ref orm and openi ng up is on sche dule t o achieve i nstituti onal safeguards of the moderately well-off. Under the "five in one" the General lay out of socialist m oder nization requirement s, 18 session of the de cisi on w as a "five in one" and the im provement of over all scheme of reform, wil l prom ote an integrated a nd coor dinate d economic, politi cal, cultural, social a nd e col ogical civilization construction of the five reforms and the party's constr ucti on i n the are a of instit utional reform. The "five in one" programme is to a chi eve a compre hensive reform of instit utional guara ntees for obje ctives of buil d a well-off societ y, the smoot h pr ogress of the constructi on of a well-off society and reform the obje ctives of the pr ogramme. One, holdi ng time and pla ce importance on November 9, 2013 to the 18 se ssi on of the 12t h Beijing since 1978, 35, have been 7 ple nary se ssion, ea ch time on major issue s of political a nd economic life of the country has made importa nt de ployment. In a ccorda nce with PRC political practi ce, ofte n at every session of the CPC Ce ntral Committee in a plenary sessi on was held immediately after the party's Congress, on the theme "personnel", di scussi ng ele ction Central's top lea ders, such as t he el ection of the Standing Committee of the politi cal Burea u, through t he Central Committee members, deci sions, such as members of the Ce ntral Military Commission. The second ple nary se ssion, is held i n two se ssi ons before the ge neral ele ction, mainly to discuss a new State personnel i ssues. But by t he third

资本公积8000

合计8200081000

由于试算平衡表不平，王红十分着急。后经主管会计认真查阅账簿记录和相关凭证，发现王红的账簿记录存在以下问题：

(1)将一笔现金增加500元的业务，误记为银行存款增加500元。

(2)一笔用现金500元购买原材料的业务尚未入账。

(3)收回应收账款500元，记账凭证正确，但记账时误登记在应收账款账户的借方。

(4)用银行存款1000元偿还短期借款，登记账簿时重复了一次。

lenary sessi on, e ach session of the Ce ntral Committee of nati onal i nstituti ons and personnel pr oblem s have been arra nged, you ca n concentrate on nati onal development a nd reforms. Previous ple nary se ssion is ofte n branded w ith a central leadi ng collective, often by l ooki ng at the thir d plenum of the initiative t o found the curre nt central lea dership colle ctive gover nance characteristi cs. From the analysis of the process of economic reform i n Chi na, plenary sessi on, 12 session, 14, 16 ple nary se ssion have programmatic meani ng, respective ly, marking t he four stage s of Chi na's economi c reform, and t hat the start-up phase of reform, reform, construction pha se and perfe cting the S ocial ist market economy framework stage of sociali st market economy. Previous ple nary session topics propose d to the third plenary sessi on of "taking class struggle as t he key link," shifted to socialist moder nization; 12 session marked t he change from rural to urba n, esta blished wit h public owner shi p as the F oundati on of a planned commodity economy; 13 session at a time whe n both t he ol d and the new system cha nge, gover nance a nd re ctify the economic order; 14 ... Fair and efficie nt and aut horitative Socialist judi cial system, safeguard t he people's intere sts. Legal authority t o uphol d the Constituti on, dee peni ng the reform of administrative law e nforceme nt, ensure t hat the rig ht to exercise judicial pow er indepe nde ntly and impartially a ccordi ng to law the prosecution, perfecting the runni ng mechanism of judi cial powe r, improve t he system of judi cial pr otection of huma n rights. Ple nary session, Affairs the right to a dhere to the system, and let the people a uthority to let the pow er run in the Sun, is shut up i n a cage of the system power poli cy. Deci sion Scie nce, impleme ntation shoul d be constructed strong, supervise the runni ng of powerful syste m, improve the system of punishing a nd preventing corr upti on, promot ng political i ntegrity, a nd strive to achieve cadres ' honest and Gover nment integrit y, cle an politics. To form a scientific and effective coordi nation of power restricti on a nd mechanisms to stre ngthe n anti-corr upti on i nstituti onal i nnovation a nd i nstituti onal protecti on, sound improveme nt style normal system. Ple nary session, buil ding a sociali st cult ure in Chi na, e nha nci ng national cultural soft pow er, must adhere to the orientati on of a dvanced Socialist cultur e, adhere to the devel opme nt of Soci alist culture wit h Chi nese characteristi cs, a dhere t o the people-centre d work-orie nted, further dee pe ning reform of culture. o improve the cult ural manageme nt system, establi sh a nd impr ove the modern market system a nd buil ding modern public cult ural service system, improve t he level of culture ope ning. Ple nary session, achievi ng devel opment re sults more equitable benefit of all people, we must speed up reform of social programs a nd solve the i ssues of concern t o the people the most dire ct and rea l interest, a nd better meet the nee ds of the people. To deepe n educati on reform, improve i nstituti onal me cha nisms for the

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