well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational一、单项选择题(每题1分，共20分)
1.会计法律是指由( )经过一定立法程序制定的有关会计工作的法律。 A.国务院 B.财政部
C.全国人民代表大会及其常务委员会 D.地方人民代表大会
2.注册会计师的全国组织是( )。 A.中国注册会计师协会 B.财政部 C.中国证监会
D.国家工商行政管理总局
3.会计资料所反映的内容和结果与本单位实际发生的经济业务内容及结果相一致，表明会计资料具有( )。 A.真实性 B.完整性 C.可比性 D.及时性
4.取得( )才能开始进行账务处理。 A.外来的原始凭证 B.编制的记账凭证
C.经审核无误、合法的原始凭证 D.自制的原始凭证
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line of play to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writing the report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational 5.下列表述中，正确的是( )。
A.纳税人转让土地使用权，应当向其机构所在地主管税务机关申报纳税 B.纳税人出租土地使用权，应当向其机构所在地主管税务机关申报纳税 C.纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税 D.纳税人出租不动产.应当向其机构所在地主管税务机关申报纳税
6.根据《会计从业资格管理办法》的规定，会计从业资格证书一经取得，在( )有效。 A.全省范围内 B.本行业内 C.全国范围内 D.财政系统内
7.下列选项中，不属于单位、个人和银行在进行支付结算活动时所必须遵循的行为准则的是( )。
A.恪守信用，履约付款原则 B.谁的钱进谁的账，由谁支配原则 C.银行不垫款原则 D.监督用款原则
8.关于现金收支的基本要求，下列表述不正确的是( )。 A.开户单位收入现金一般应于当日送存开户银行
B.开户单位支付现金，可以从本单位的现金收入中直接支付
C.开户单位对于符合现金使用范围规定，从开户银行提取现金的，应写明用途，由本单位财会部门负责人签字盖章，并经开户银行审查批准 D.不准单位之间相互借用现金
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line ofplay to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writing the report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tntamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational 9.存款人日常经营活动发生的资金收付以及工资、奖金的支付，都应该通过( )办理。 A.银行结算账户 B.基本存款账户 C.一般存款账户 D.专用存款账户
10下列各项中， 必看下方的判断题与案例分析题 它们为本次考试真题于会计职业道德惩处形式的是( )。
A.在行业内部公共刊物上曝光 B.在行业范围内通报批评
C.指令其参加一定学时的继续教育课程 D.吊销会计从业资格 参考答案：D
11.税收是按照国家法令预定的标准征收的.即征税对象、税目、税率、纳税义务人、计算纳税办法和期限等都是税收法规预先规定的，这体现的是税收( )的特征。 A.强制性 B.固定性 C.无偿性 D.稳定性
12.按照《会计人员继续教育规定》，持有会计从业资格证书的人每年参加继续教育不得少于( )学分。 A.16 B.24
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line of play to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writinghe report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational C.36 D.48
13.存款人开立单位银行结算账户，自正式开立之日起( )个工作日后，方可使用该账户办理付款业务。 A.2 B.3 C.4 D.5
14.单位从其银行结算账户支付给个人银行结算账户的款项，每笔超过( )万元的，应向其开户银行提供《人民币银行结算账户管理办法》所规定的付款依据。 A.1 B.3 C.5 D.10
15.一般存款账户不得办理的业务是( )。 A.存款人借款转存 B.存款人借款归还 C.现金缴存 D.现金支付
16.从事生产、经营的纳税人应当自开立基本存款账户或者其他存款账户之日起( )日内，向主管税务机关书面报告其全部账号。 A.5
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line ofplay to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writing the report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tntamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational B.7 C.10 D.15
17.单位在支票上的签章，为该单位的( )加其法定代表人或其授权的代理人的签名或盖章。
A.公章或财务专用章 B.公章或发票专用章 C.公章和财务专用章 D.只能用单位公章
18.下列票据当事人中，属于基本当事人的是( )。 A.承兑人 B.背书人 C.保证人 D.收款人
19.支票的提示付款期限为自出票13起( )日。 A.5 B.10 C.15 D.30
20.不能行使票据追索权的票据当事人是( )。 A.收款人 B.背书人
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line of play to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writinghe report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational C.保证人 D.出票人
二、多项选择题(每题2分，共40分)
21.会计基础工作规范规定，除出纳人员不得兼任稽核、会计档案和收入、费用、债权债务的记账工作外，会计工作岗位设置可以( )。 A.一人一岗 B.一人多岗 C.一岗多人
D.根据本单位会计业务的需要设置会计工作岗位
22.按照《中华人民共和国会计法》的规定，记账人员与经济业务事项和会计事项的( )人员的职责权限应当明确。并相互分离、相互制约。 A.稽核 B.经办 C.财物保管 D.审批
23.下列不是会计行政法规的制定依据的是( )。 A.《总会计师条例》
B.《企业会计准则——基本准则》 C.《会计法》
D.以财政部部长令形式发布的会计规章
24.增值税专用发票的联次统一规定包括( )。 A.第一联为存根联
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line ofplay to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writing the report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tntamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational B.第二联为发票联 C.第三联为记账联 D.第四联为存根联
25.财政部门对某企业进行会计检查，遭到该企业会计部门的阻挠，并故意隐匿关键的会计凭证和会计账簿，对此企业应负的法律责任有( )。 A.对企业处5000元以上10万元以下的罚款
B.对直接负责的主管人员和其他直接责任人员，可以处3000元以上5万元以下的罚款 C.属于关键工作人员的,应做出书面检查 D.吊销会计人员资格证书
26.一般纳税人的下列各情形中，不得领购使用增值税专用发票的有( )。 A.会计核算不健全，不能准确核算进项税、销项税及应纳增值税的 B.销售的货物全部属于免税项目的 C.纳税人当月购买专用发票而未申报纳税的 D.当月进项税大于销项税，应纳税额为负数的
27.根据《中华人民共和国会计法》的规定，对受到打击报复的会计人员应采取的补救措施通常有( )。 A.消除影响 B.恢复名誉
C.恢复原有职务、级别 D.实行经济补偿
28.下列各项中，属于财政部门对各单位实施监督的事项的是( )。 A.是否依法设置会计账簿
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line of play to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writinghe report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational B.从事会计工作的人员是否具备会计专业技术资格 C.会计资料是否真实完整
D.会计核算是否符合《中华人民共和国会计法》和国家统一会计制度的规定 29.下列各项中，属于会计从业资格证书管理内容的有( )。 A.上岗注册登记 B.离岗备案 C.调转登记 D.变更登记
30.下列各项中，属于出纳人员不得兼管的工作的有( )。 A.稽核
B.收入、费用账目登记 C.会计档案保管 D.债权、债务账目登记
31.按照规定，纳税人必须持税务机关登记证件办理的事项有(， )。 A.开立银行账户 B.领购发票 C.申请退税 D.申请办理延期缴税
32.根据《票据法》的规定，出票人签发( )，银行应予以退票，并按票面金额处以5%但不低于1 000元罚款。 A.空头支票
B.签章与预留银行签章不符的支票
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line ofplay to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writing the report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tntamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational C.未使用碳素墨水或墨汁填写的支票 D.使用支付密码地区，支付密码错误的支票
33.根据《税收征收管理法》的规定，税务管理主要内容包括( )。 A.税务登记 B.税务检查 C.发票管理 D.纳税申报
34.下列各项中，属于专业发票的有( )。 A.商品房销售发票 B.电信企业的邮票收据 C.保险公司的保险凭证 D.交通运输企业的客票
35.下列有关税收优先的原则的表述中，正确的有( )。 A.税收优先于无担保债权 B.税收优先于企业弥补亏损
C.税收优先于抵押权、质押权和留置权的执行 D.税收优先于罚款、没收非法所得
36.注册会计师开展独立审计时，应依据( )等法律、法规的规定实施审计活动。 A.《企业会计制度》 B.《注册会计师法》 C.《独立审计准则》
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line of play to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writinghe report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational D.《企业会计准则》
37.下列各项中，属于会计职业道德教育内容的有( )。 A.观念教育 B.规范教育 C.警示教育
D.与会计职业道德相关的教育
38.《政府采购法》规定的可以采用单一来源方式采购的情形有( )。 A.只能从唯一供应商处采购的
B.发生了不可预见的紧急情况不能从其他供应商处采购的
C.必须保证原有采购项目一致性或者服务配套的要求，需要继续从原供应商处添购，且添购资金总额不超过原合同采购金额10%的 D.采购人习惯使用某产品
39.甲单位出纳人员小王，不能兼管的会计工作有( )。 A.稽核 B.会计档案保管 C.固定资产明细账登记 D.应收账款总账登记
40.开具发票时需按实际情况填写完整，并在( )加盖单位财务印章或发票专用章。 A.存根联 B.发票联 C.抵扣联 D.各联次
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line ofplay to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writing the report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tntamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational三、判断题(每题1分，共20分)
41.会计法律是会计法律制度中层次最高的法律规范，是制定其他会计法规的依据。( ) A.正确 B.错误
42.某中外合作经营企业2014年8月接到市财政局通知，市财政局将对该公司的会计工作情况进行调查。其负责人表示，企业属于中外合作企业，不受《中华人民共和国会计法》的约束，财政局无权对其进行检查。( ) A.正确 B.错误
43.伪造会计凭证，是指用涂改、挖补等手段来改变会计凭证的真实内容，歪曲事实真相的行为。 ( ) A.正确 B.错误
44.原始凭证金额有错误的，如果是小写金额的错误，应按照“划线更正法”予以更正，并且签章。若是大写金额有错误的，应当由出具单位重开，不得在原始凭证上更正。( ) A.正确 B.错误
45.单位内部监督的主体是单位内部审计机构。 ( ) A.正确 B.错误
46.为提高工作效率，经单位会计机构负责人批准，出纳人员可以兼任会计档案保管和债权债务账目的登记工作。( ) A.正确
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line of play to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writinghe report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational B.错误
47.行使票据追索权的当事人仅限于票据记载的收款人，保证人即使代为清偿票据债务，也不能行使追索权。( ) A.正确 B.错误
48.开户单位支付现金，从刚收到的一笔款项中直接支付。 ( ) A.正确 B.错误
49.临时存款账户的有效期最长不得超过3年。( ) A.正确 B.错误
50.背书人未记载被背书人名称即将票据交付他人的，该票据无效。 ( ) A.对 B.错误
10.会计职业道德初级会计考试真题通关群号 规范中的“强化服务”就是要求会计人员具有文明的服务态度、强烈会计从业考试真题通关群号 的服务意识和优良的服务质量。( ) A: 正确 B: 错误 答案:A 解析: 略
51.会计人员如果在填制记账凭证时发生错误，应当重新填制。 ( )
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line ofplay to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writing the report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tntamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational A.正确 B.错误
52.普通发票的联次包括存根联、记账联、发票联和抵扣联。 ( ) A.正确 B.错误
53.使用活页式账页，应当按账户顺序编号，并须定期装订成册。装订前应当按账页顺序编写页码，另加目录，记明每个账户的名称和页次。( ) A.正确 B.错误
54.储蓄账户除办理现金存取业务外，也可办理转账结算。 ( ) A.正确 B.错误
55.有为他人虚开、为自己虚开、让他人为自己虚开、介绍他人虚开增值税专用发票行为之一的，一律按票面所列货物的适用税率全额征补税款，并按有关法律处罚。( ) A.正确 B.错误
56.税务机关可以采取书面通知纳税人开户银行或者其他金融机构冻结纳税人的金额略高于应纳税款的存款作为税收保全措施。( ) A.正确 B.错误
57.票据的伪造是指无权限人对票据上签章以外的记载事项加以改变的行为。 ( ) A.正确
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line of play to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writinghe report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. \phasis on\of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both \ntial performance\both subjective efforts, take another look at the objective condition; both \nother look at the \cond, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset thepositive significance of evaluation. Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding \d development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never bestrengthened password centralized management, enhanced password communication network and the construction of electronic Government Affairs network, strengthen the translation of code cables work, strengthen the management of important files, make sure that the password is absolutely safe, ensure that Cryptography is absolutely clear. History of work to write a history of the original, compiled a book called changde Yearbook, out of a journal of the history of the publication, production of a song of the past after reading forums, changde, a story of people's hard work and exhibition. Archives to go the path of managing archives according to law, strengthen the construction of all types of archives, with the focus on key project archives, private enterprises, credit and Community Archives Archives, making full use of electronic means of technology and network, and promote the standardization and legalization of archives and information. Investee 4. insist on the logistics, will be around strong strong reforms, cadres of service management. Office workers is to be for this, deepen reform, strengthen management, and continuously meet the cadres of the organs function properly and the need for material and cultural life. One is to enhance the logistical support capability. Adapt to the new situation of the market economy, making full use of social power, flexibility in the use of market mechanisms and accelerate the process of marketization and socialization of logistic services. Adhere to the institutionalization of the logistics management, establish and implement a financial management system, trolley management systems, health management systems, security systems, such as the logistics management system, strengthen the management of human, financial, material, and logistical services standardized and institutionalized track. Secondly, we should strengthen the management ofconstruction. Increasing investment, improving the working conditions of organs; overall civilization create an activity, and constantly improve the level of civilization; to promote greening, lighting, purification, flowers, landscaping, Office workers create a good environment for work and life. Third, to improve staff welfare. To in policy allows of range within, trying to for Office cadres workers solution housing, and couples separation, and children employment, aspects of actual difficult provides help, has conditions of place and units, also should appropriate to increased cadres workers of welfare, real do \er left people, feelings left people, appropriate treatment left people\Office staff in pay hard efforts of while, feel organization of warm, get due of affordable. Investee 5. insist on the team, will focus on stimulating vitality who care and respect for people. o Office cadres for the cut ... Learning style, strengthen the theoretical knowledge, optimize the structure of knowledgeand continuously improve the quality of cadres and workers. Attention to their physical health, and actively carry out regular wholesome recreational B.错误
58.开立基本存款账户实行备案制，无须中国人民银行核准。 ( ) A.正确 B.错误
59.支票既可以用于同城转账结算，也可用于异地转账结算。 ( ) A.正确 B.错误
60.票据的共同保证人为两人以上的，保证人之间承担连带责任。即在共同保证的情况下.持票人可不分先后向保证人中的一人或数人或全体就全部票据金额及有关费用行使票据权利，共同保证人不得拒绝。( ) A.正确 B.错误
eople-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. erms of Office, is to lead the vast numbers of cadres to activelyadapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business. Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests oftemptations, exciting \he spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. \ce, its governance, its level, bear the responsibility of the Division.\s is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to \n official term for the benefit of\ously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, %ug in own responsibility\nhance the education of leading cadres, cadres and cadres workefforts to revitalize the Office of human resources, Office work is full of vigor and vitalityactivity, and constantly improve the physical quality of cadres and workers. Broaden the channels into his Office, increase the intensity of writing the open selection of cadres and cadres there, change text structure is not optimal conditions, and continuously improve the overall quality of cadres and workers. The second is to create a relaxed environment. With a deep affection for Office cadres, cadres and the mentality of the concern, attention to their conditions of life, do more work on straighten out emotion, to cheer on, and strive to create a lively and positive working atmosphere. Members of the leading Group Office of the party committees at all levels, more Exchange of ideas with the cadres and workers, with an equal mind, humble attitude of listening, take concrete actions to create a harmonious atmosphere. Thirdly, attention to their growth. Office is the place where talents. Leaders at all levels concerned Office cadres, as well as giving them tasks, from yadanzi, so that they get exercise and improve in practice, more political interest and to foster, increase the intensity of promoted use of Office cadres, effort into high office into a high, high, high multiple of a pool of water. (D) the investee insists, is at a new historical period of carrying forward the spirit of man, the fundamental line ofplay to people's creativity. People-oriented, not only in the ideological understanding deep understanding of its rich content, but also in practice correctly. 1. insist on the unity of knowledge. Knowledge is the forerunner, purpose of the line is known. Know non-difficult, difficult, line into SI, actions speak louder than words. People-oriented, must resolve on the understanding that the problems, practices in place, and make sure the unity of knowledge. One s to ensure that it works. Humans live in a world that is made from natural, human, social, consisting of three parts. Practice of people-oriented, from man and nature, man and society, man and man to grasp the relationship between, and enhance system performance and integrity. Not long ago, Shenzhen, decided to postpone the timetable for basically realizing socialist modernization by 2005 to 2010, the main reason is a reflection of people's living standards and the indicators of progress towards sustainable development lagged. This is a rational, is also a kind of courage. As requested by the people-oriented to do Office work, be sure to keep abreast of the scientific development thought of the Party Committee, close to the local economic and social reality, keep abreast of the needs of the people, so that politics can be to the point, set to get the key. Second, to adhere to it. People can not hang on the mouth, too many, few even preaching one thing and doing the opposite. For Office work, is to better is most enriching policy recommendations, caring for the people writing the report article, many people nursingsupervision, do more for most people gain Benefits of practical good. Pay particular attention to the opinions of the masses and listen to good grooming, reflects the good, guide and protect the enthusiasm of the masses, played
2016年会计从业资格考试之财经法规真题-第七章
