Manipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand一、单项选择题(本题型共20小题，每小题1分，本题型共20分。从每小题给出的四个备选答案中选出一个正确的答案。)
1.下列各项中，属于会计行政法规的是( ) A.《企业会计制度》 B.《会计基础工作规范》 C.《总会计师条例》 D.《会计档案管理办法》
2.根据《中华人民共和国会计法》的规定，有权制定国家统一的会计制度的政府部门是( )
A.国务院财政部 B.国务院各业务主管部门 C.国务院
D.省级人民政府财政部门
3.根据《中华人民共和国会计法》的规定，财务会计报告的责任主体是( ) A.会计机构负责人 B.总会计师 C.会计主管人员 D.单位负责人
4.下列不属于会计监督体系的是( ) A.金融机构监督 B.单位内部监督 C.政府监督
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advntages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that is Manipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand D.社会监督
5.下列有关银行汇票描述中，正确的是( ) A.银行汇票可以转账，也可以用于支取现金 B.银行汇票的提示付款期限自出票日起2个月 C.银行汇票填明“现金”字样的，不得背书转让
D.未填明“现金”字样和代理付款人的银行汇票丧失，也可以挂失止付 6.下列不属于票据行为的是( ) A.保证 B.背书 C.承兑 D.转让
7.在行政处罚和行政处分两种方式中，都包括一个共同措施是( ) A.警告 B.罚款 C.开除 D.拘留
8.会计类专业学历(或学位)的，自毕业之日起( )年内，可免试《会计基础》，《初级电算化》 A.3年 B.1年 C.2年 D.半年
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that isManipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand 9.从事生产经营的纳税人应当自领取营业执照之日起( )日内，持有关证件向税务机关申报登记。 A.60日 B.30日 C.15日 D.90日
10. 国家有关规定，单位编制年度财务会计报告的结账日是( ) A. 必看 下方案例分析题为本次考试真题 B. 当年的12月31日 C. 次年的1月1日 D. 次年的1月10日
11、下列各项中，属于会计修订性惯例要求的原则是() A.客观性 B.可比性 C.权责发生制 D.谨慎性
12、下列各项中，不属于企业会计基本准则的内容是() A.财务会计报告目标 B.会计报表具体格式 C.会计基本假设和会计基础 D.会计信息质量要求
13爱岗敬业是从事会计工作的()
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvemnts. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) the official designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that is Manipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand A.内在要求 B.基本原则 C.基本要求 D.外在动力
14“民无信不立”出自() A.《大学》 B.《中庸》 C.《老子》 D.《论语》
15、会计人员必须坚持客观公正的原则，最基本的是坚持() A.不做假账 B.诚实守信 C.廉洁自律 D.依法办事
16、下列提法中，错误的是()
A.国家机关、社会团体、公司、企业、事业单位都应当按照《中华人民共和国会计法》和国家统一的会计制度的要求设置会计账簿，进行会计核算
B.不具备设置会计机构条件的单位，应当委托批准设立的代理记帐机构代理记帐 C.各单位设置会计账簿的种类和具体要求，应当符合《中华人民共和国会计法》和国家统一的会计制度的规定
D.单位根据本单位实际情况，可以在法定会计账册外另行设置会计账簿进行登记、核算 17、单位内部会计监督的主体是各单位的()
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that isManipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand A.会计机构、会计人员 B.单位负责人 C.审计人员 D.纪检监察人员
18、会计职业道德评价的基本标准是() A.美与丑 B.善与恶 C.正义与非正义 D.规范与不规范
19、跨地区的非独立核算分支机构应当自设立之日起()日内，向所在地税务机关办理注册登记。 A.15 B.30 C.60 D. 180
20、会计职业道德修养既包括道德行为修养，也包括道德()修养 A.知识 B.理论 C.理想 D.意志
二、多项选择题(在每个题列出的5个选项中至少有2个是符合题意的，请将正确选项的字母填在题后的括号内，本类题共10分，每小题1分，多选、少选、错选、不选均不得分。)
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvemnts. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) the official designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that is Manipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand 1.下列各项中，属于会计行政法规的是( ) A.《企业会计制度》
B.《会计基础工作规范》来源：考试大 C.《总会计师条例》 D.《会计档案管理办法》
2.根据《中华人民共和国会计法》的规定，有权制定国家统一的会计制度的政府部门是( )
A.国务院财政部考试论坛 B.国务院各业务主管部门 C.国务院
D.省级人民政府财政部门
3.根据《中华人民共和国会计法》的规定，财务会计报告的责任主体是( ) A.会计机构负责人 B.总会计师 C.会计主管人员 D.单位负责人
4.下列不属于会计监督体系的是( ) A.金融机构监督 B.单位内部监督 C.政府监督 D.社会监督
5.下列有关银行汇票描述中，正确的是( )
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that isManipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand A.银行汇票可以转账，也可以用于支取现金 B.银行汇票的提示付款期限自出票日起2个月 C.银行汇票填明“现金”字样的，不得背书转让
D.未填明“现金”字样和代理付款人的银行汇票丧失，也可以挂失止付 6.下列不属于票据行为的是( ) A.保证 B.背书 C.承兑 D.转让
7.在行政处罚和行政处分两种方式中，都包括一个共同措施是( ) A.警告
B.罚款来源：考试大 C.开除 D.拘留
8.会计类专业学历(或学位)的，自毕业之日起( )年内，可免试《会计基础》，《初级电算化》 A.3年 B.1年 C.2年 D.半年
9.从事生产经营的纳税人应当自领取营业执照之日起( )日内，持有关证件向税务机关申报登记。
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvemnts. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) the official designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that is Manipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand A.60日 B.30日 C.15日 D.90日
10.下列发票中，属于专业发票的是( ) A.增值税发票 B.广告业发票 C.商品房销售发票 D.国有铁路客运发票
11、下列各项中，应当作为原始凭证构成要素的有( )。 A.填制凭证的日期 B.经济业务的内容 C.填制凭证单位的领导签章 D.接受凭证单位的名称
12、对账就是将账簿记录的有关数字与( )等进行相互核对，以保证账证相符、账表相符、账实相符。 A.库存实物 B.货币资金 C.有价证券 D.往来单位或个人
13、下列关于单位内部会计监督的提法中，正确的有( )。 A.单位负责人负责内部会计监督制度的组织实施
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that isManipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand B.会计人员和单位内部其他人员是内部会计监督制度的具体实施者 C.单位负责人对内部会计监督实施情况承担最终责任 D.内部会计监督就是会计机构、会计人员监督单位负责人
14、《中华人民共和国会计法》规定，财政部门是国家会计监督的重要主体，其主要职责：是：监督检查( )。
A.各单位是否依法设置会计账簿
B.各单位的会计凭证、会计账簿、财务会计报告和其他会计资料是否真实、完整 C.各单位会计核算是否符合法律、行政法规和国家统一的会计制度的规定 D.各单位从事会计工作的人员是否具备会计从业资格 15、《中华人民共和国票据法》中的“票据”是指( )。 A.汇票 B.本票 C.发票 D.支票
16、银行结算账户按用途分类分为( )。 A.基本存款账户 B.一般存款账户 C.专用存款账户 D.临时存款账户
17、税款征收方式是指税务机关根据实际情况确定的计算征收税款的方式和形式。其中查定征收方式一般适用于( )的纳税单位。
A.财务会计制度比较健全，能够认真履行纳税义务
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvemnts. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) the official designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that is Manipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand B.账册不够健全
C.能够控制原材料或进销货 D.无完整考核依据
18、行政处分与行政处罚的共同之处是( )。 A.均为具体行政行为 B.均为惩戒措施 C.制裁的对象相同 D.承担的法律责任相同
19、对于经核准上市交易的证券，发行人应当按规定披露信息，该信息不得( )。 A.提前泄露 B.有误导性陈述 C.有重大遗漏 D.有虚假记载
20、职业道德作为一种社会现象，是不断发展和完善的，其动力主要有( )。 A.社会生产力的发展 B.社会生产方式的变化 C.职业活动方式的变化 D.社会地位的变化 三、简答题
(1)纳税申报方式包括哪些? (2)税收征收方式包括那些?
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that isManipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand (3)什么是个人银行结算账户?使用范围什么?
(4)根据《中华人民共和国会计法》规定，会计机构、会计人员如何审核原始凭证? (5)税务登记的范围包括那些? (6)什么是诚实守信?基本要求是什么? 四、判断题
1、法是特定的国家机关按照特定的方式发布的规范性文件，因此并不是国家发布的任何文件都是法。 ( )
2、《会计基础工作规范》是财政部制定并发布的会计规范性文件，不是国家统一的会计制度。 ( )
3、职业道德行为是指职业范围内明文规定或约定俗成的判断标准和行为模式。( ) 4、会计职业活动是会计职业道德产生和发展的实践基础。 ( ) 5、会计准则是处理经济业务、设计单位会计制度的间接因素。 ( )
6、取得会计从业资格证书的人员才能上岗从事会计工作;未取得会计从业资格证书的人员，不得从事会计工作。 ( )
7、会计人员的个人自律是会计职业道德的最高境界。 ( ) 8、会计职业道德修养主要表现为会计人员的自我教育活动。 ( )
9、会计档案销毁后，单位负责人应当在会计档案销毁清册上签章，并将销毁情况报告上级主管单位负责人。 ( )
10、会计人员办理工作交接后，移交人员对自己移交的会计资料的合法性、真实性不再承担法律责任。 ( )
11、纳税人被工商行政管理机关吊销营业执照的，应当自营业执照被吊销之日起30日内，向原税务登记机关申报办理注销税务登记。 ( )
12、有限责任公司和股份有限公司的财务会计报告编制完成后，应当先行委托注册会计师进行审计，并将注册会计师出具的审计报告随同财务会计报告一并对外提供。( )
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvemnts. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) the official designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that is Manipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand 13、相对于单位内部会计监督而言，外部会计监督主要是指注册会计师依法接受委托从事的独立审计。 ( )
14、票据金额应以中文大写和阿拉伯小写数字同时记载，两者必须一致;两者不一致的，以中文大写金额数字为准。 ( )
15、建立单位内部控制制度和奖惩机制是提高会计人员职业道德的重要内容之一。 ( ) 16、违反《中华人民共和国会计法》的行为，不一定是违反会计职业道德要求的行为。 ( )
17、法律制裁是实现法律责任的方式，其内容包括制裁、补偿和强制。其中，制裁是最主要的实现法律责任的方式。 ( )
18、张三违反《中华人民共和国会计法》，因情节严重被其所在县财政部门吊销会计从业资格证书。 ( )
19、奉献社会是职业道德的出发点和归宿。 ( )
20、纳税人发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的，税务机关有权核定其应纳税额。 ( )
五、案例题(根据以下案例，结合有关财经法规知识做出分析。本类题共6小题，每小题6分，共计36分。)
甲企业在2007年发生了如下情况：
(1) 张莉是甲企业的会计，赵红是甲企业的出纳，两人多年来同处一室，在工作上互相配合，关系很好。赵红的丈夫个人开办了一个经销电脑配件的公司，最近根据电脑市场信息，有一种计算机软件销量前景看好，但因个人账面资金不足，无法进货。于是赵红的丈夫
让赵红想办法借些款项。赵红想到了单位账户的存款，于是自己填了票面金额为24000元的现金
支票一张，在张莉上班离开办公室时，私自将张莉保管的印鉴加盖在现金支票上，从银行提取了现金。一个月后，赵红又将24000元现金填现金缴款单存人单位银行账户。不久，张莉在月末对账时，发现了此事。
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that isManipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand
manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvemnts. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) the official designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that is
2016年会计从业资格考试-财经法规-考试真题第八章
