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 constuction 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、开户单位在发生日常零星支出时，可以使用现金的结算起点为 ( )元。 A 、 1000 B 、 2000 C 、 3000 D 、 4000 答案： A
解析：开户单位发生的日常零星支出，可以使用的现金结算起点为1000元。 2、 下列选项中，不属于政府采购当事人的是 ( )。 A 、 采购人 B 、 保证人 C 、 供应商 D 、 采购代理机构 答案： B
解析： 本题考查政府采购当事人。政府采购当事人是指在政府采购活动中享有权利和承担义务的各类主体。包括采购人、供应商和采购代理机构。 3、 下列各项不属于财政部门监督范围的是 ( )。
A 、 各单位从事会计工作的人员是否取得了会计从业资格证书并接受管理 B 、 会计机构负责人是否符合任职条件 C 、 会计主管人员是否符合任职条件
D 、 会计机构负责人的任免是否经过财政部门审批 答案： D
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 ther, 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 is 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 解析： 根据 《会计法》第32条规定，财政部门对各单位的下列情况实施监督：(1)是否依法设置会计账簿;(2)会计凭证、会计账簿、财务报表和其他会计资料是否真实、完整;(3)会计核算是否符合本法和国家统一的会计制度的规定：(4)从事会计工作的人员是否具备从业资格。
4、会计法律制度是指 ( )制定的，用以调整会计关系的各种法律、法规、规章和规范性文件的总称。
A 、 全国人民代表大会及其常务委员会 B 、 国家权力机关和行政机关 C 、 国务院
D 、 国家主管会计工作的行政部门 答案： B
解析：会计法律制度是指国家权力机关和行政机关制定的，用以调整会计关系的各种法律、法规、规章和规范性文件的总称。
5、定日付款的商业汇票，持票人应当在 ( )向付款人提示承兑。 A 、 汇票到期日前 B 、 1个月内 C 、 3个月内 D 、 2个月内 答案： A
解析：定日付款的商业汇票，持票人应当在汇票到期日前向付款人提示承兑。 6、关于银行汇票的背书转让，说法正确的是 ( )。 A 、 填明“现金”字样的可以背书转让
B 、 背书转让以不超过出票金额的实际结算金额为准
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 is 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 s 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 \el. Second, 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 employmnt, 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 、 实际结算金额超过出票金额的银行汇票可以背书转让 D 、 银行汇票不可以背书转让 答案： B
解析：银行汇票可以背书转让，但填明“现金”字样的不得背书转让。背书转让以不超过出票金额的实际结算金额为准。未填写实际结算金额或实际结 算金额超过出票金额的银行汇票不得背书转让。 7、 会计职业道德修养的方法不包括 ( )。 A 、 不断地进行“ 内省” B 、 要提倡“慎独”精神 C 、 要提倡发表个人意见 D 、 虚心向先进人物学习 答案： C
解析： 本题考查会计职业道德修养的方法。
8、 下列关于会计档案销毁的说法，正确的有 ( )。
A 、 对于保管期满的会计档案，需要销毁时，应由单位会计机构提出销毁意见 B 、 经单位负责人批准后，单位会计机构和档案管理机构共同派员监销会计档案 C 、 保管期满但未结清的债权债务原始凭证及其他未了事项的原始凭证需要销毁 D 、 正在项目建设期的建设单位，其保管期满的会计档案需要销毁 答案： B
解析： 会计档案应当按照规定程序销毁。对于保管期满的会计档案，需要销毁时，应由单位档案管理机构提出销毁意见，会同会计机构共同鉴定、严格审查，编造销毁清册，报单位负责人批准后。由单位档案管理机构和会计机构共同派员监销。保管期满但未结清的债
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. \n its place, 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 is 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权债务原始凭证及其他未了事项的原始凭证，不得销毁，应当单独抽出立卷，保管到未了事项完结时为止。正在项目建设期间的建设单位，其保管期满的会计档案不得销毁。 9、下列说法中，错误的是 ( )。
A 、 填写票据和结算凭证时.作为收款人的单位和银行的名称应当记载全称或者规范化简称
B 、 票据的出票日期必须使用中文大写 C 、 阿拉伯小写数字前面，均应填写人民币符号
D 、 票据的中文大写日期未按要求规范填写的.银行不予受理 答案： D
解析：选项D票据的中文大写日期未按要求规范填写的，银行可予受理，但由此造成损失的，由出票人自行承担。选项A、B、C的说法均正确。
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.会计从业资格考试真题地址 C.http://139.129.76.120:7086 D.吊销会计从业资格 参考答案：D
11.银行对1年未发生收付活动且未欠开户银行债务的单位银行结算账户，应通知单位自发出通知之日起( )日内办理销户手续，逾期视同自愿销户，未划转款项列入久悬未取专户管理。 A.15 B.20 C.30
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 is 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 s 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 \el. Second, 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 employmnt, 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.40
12.单位和个人在开具发票时，应在发票联和抵扣联加盖单位( )或者发票专用章。 A.业务专用章 B.财务专用章 C.合同专用章 D.证明专用章
13.信用卡透支利息，自签单日或银行记账日起15日内按日息__________计算，超过15日按日息__________计算，超过30日或透支金额超过规定限额的，按日息__________计算。( )
A.万分之二：万分之五：万分之十 B.万分之五;万分之十;万分之十五 C.万分之三;万分之八;万分之十 D.万分之五：万分之八;万分之十
14.手口缴义务人应扣未扣、应收而不收税款的，由税务机关向纳税人追缴税款，对扣缴义务人处相应税款( )的罚款。 A.50%以上5倍以下 B.1倍以上5倍以下 C.50%以上3倍以下 D.1倍以上3倍以下
15.某工厂为小规模纳税人，2012年4月购进原材料2000元，取得增值税专用发票，进项税额为340元。当期生产产品以15000元的价格(含税)卖出。已知小规模纳税人适用的增值税征收率为3%。则该厂当月应纳增值税额为( )元。 A.96.89
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. \n its place, 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 is 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 B.436.89 C.450 D.110
16.存款人地址变更，未在规定期限内通知银行的，应给予__________并处以__________元的罚款。( ) A.警告;1000 B.警告;3000 C.处分：3000 D.处分;5000
17.纳税人在纳税期间没有应纳税款的，( )。 A.应当按规定办理纳税申报 B.无须办理纳税申报
C.并人下一纳税期办理纳税申报 D.由税务部门决定是否需要办理纳税申报
18.甲公司因财务人员张某计算错误，少缴税款2万元，税务机关可以追征税款、滞纳金的时限为( )年。 A.1 B.2 C.3 D.5
19.下列表述中违反《预算法》的规定的是( )。 A.国家实行中央和地方分税制
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 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 is 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 s 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 \el. Second, 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 employmnt, 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.经本级人民代表大会批准的预算，可随意改变 C.预算年度自公历1月1日起，至12月31日止 D.预算收入和预算支出以人民币元为计算单位 20.保证会计工作客观公正的前提是( )。 A.端正态度 B.依法办事 C.实事求是 D.如实反映
二、多项选择题(每题2分，共40分)
21、 下列岗位中，不必持有会计从业资格证书的有 ( )。 A 、 行政管理
B 、 单位单独设立的档案管理部门 C 、 总账 D 、 证券投资 答案： A,B,D
解析： 根据规定，会计从业资格证书适用于：(1)会计机构负责人(会计主管人员);(2)出纳;(3)稽核;(4)资本、基金核算;(5)收入、支出、债权债务核算;(6)工资、成本费用、财务成果核算;(7)财产物资的收发、增减核算;(8)总账;(9)财务报表编制;(10)会计机构内会计档案管理。行政管理、单位单独设立的档案管理部门和证券投资不属于会计职位，不需要取得会计从业资格证书。
22、 下列属于伪造会计资料的行为的有 ( )。 A 、 伪造根本不存在的经济事项的原始凭证 B 、 用夸大、缩小或隐匿事实的手法填制原始凭证
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. \n its place, 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 is 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 C 、 制作假工资表
D 、 根据虚假发票编制记账凭证 答案： A,B,C,D
解析： 所谓伪造会计资料，是指以虚假经济业务或者资金往来为前提，编制虚假的会计凭证、会计账簿和其他会计资料的行为。主要表现有伪造根本不存在的经济事项的原始凭证;或者以存在的会计经济事项为基础，用夸大、缩小或隐匿事实的手法进行伪造原始凭证。如制作假发票、假收据、假工资表等原始凭证：或者由于会计人员审核不严或玩忽职守、丧失原则，以伪造的原始凭证为基础，填制记账凭证，如根据假发票凭空编制记账凭证的行为等。
23、 计税依据也称计税标准，可以分为 ( )。 A 、 从价计征 B 、 从量计征 C 、 复合计征 D 、 核定计征 答案： A,B,C
解析： 本题考查税法的构成要素。计税依据可以分为从价计征、从量计征和复合计征三种类型。
24、 下列关于会计核算的一般要求的说法中，正确的有 ( )。
A 、 国家机关、社会团体、企业和事业单位和其他组织，都应当依法设置会计账簿 B 、 以虚假的经济业务事项或资料进行会计核算，是一种严重的违法行为 C 、 各单位采用的会计处理方法前后各期应当保持一致，不得自行随意变更 D 、 在中国境内设立的外商投资企业的会计记录文字，必须且只能使用中文 答案： A,B,C
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 is 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 s 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 \el. Second, 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 employmnt, 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 解析： 本题考查会计核算的一般要求。根据规定，在中国境内设立的外商投资企业、外国企业和其他外国组织的会计记录文字可以同时使用一种外国文字。故选ABC。 25、国库单一账户体系包括 ( )。 A 、 国库单一账户 B 、 财政部零余额账户 C 、 预算单位零余额账户 D 、 预算外资金财政专户 答案： A,B,C,D
解析：国库单一账户体系包括：国库单一账户、财政部门零余额账户、预算单位零余额账户、预算外资金财政专户和特设专户。 26、我国会计法律制度包括 ( )。 A 、 会计法律 B 、 会计行政法规 C 、 会计部门规章 D 、 地方性会计法规 答案： A,B,C,D
解析：我国的会计法律制度主要包括四个层次，即会计法律、会计行政法规、会计部门规章和地方性会计法规。
27、 银行汇票的记载事项有 ( )。 A 、 表明“银行汇票”的字样 B 、 有效日期 C 、 无条件支付的承诺
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. \n its place, 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 is 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 D 、 出票日期 答案： A,C,D
解析： 银行汇票的记载事项有：(1)表明“银行汇票”的字样;(2)无条件支付的承诺;(3)确定的金额;(4)付款人名称;(5)收款人名称;(6)出票日期;(7)出票人签章。
28、 根据 《增值税暂行条例》规定，单位和个体经营者的下列行为中， ( )视同销售货物。
A 、 将货物交付其他单位或者个人代销 B 、 销售代销货物
C 、 将货物移送设在同一县(市) 的其他机构 D 、 购进货物无偿赠送个人 答案： A,B,D
解析： 视同销售行为包括：将货物交付其他单位或者个人代销;销售代销货物：设有两个以上机构并实行统一核算的纳税人，将货物从一个机构移送至其他机构用于销售.但相关机构设在同一县、市的除外;将自产、委托加工的货物用于非增值税应税项目;将自产、委托加工的货物用于集体福利或者个人消费;将自产、委托加工或者购进的货物作为投资，提供给其他单位或者个体工商户：将自产、委托加工或者购进的货物分配给股东或者投资者;将自产、委托加工或者购进的货物无偿赠送其他单位或者个人。 29、 下列关于预算的调整，说法正确的有 ( )。
A 、 县级以上各级政府预算的调整方案必须提请本级人大常务委员会审查和批准 B 、 预算调整方案由各级全国人民代表大会常务委员会负责具体编制
C 、 接受上级返还或者补助的地方政府。应当按照上级政府规定的用途使用款项，不得擅自改变用途
D 、 政府有关部门以及本级预算安排的资金拨付给下级政府有关部门的专款，必须经过上级政府财政部门同意并办理预算划转手续 答案： A,C
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 is 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 s 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 \el. Second, 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 employmnt, 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 解析： 根据规定，预算调整方案由政府财政部门负责具体编制。政府有关部门以及本级预算安排的资金拨付给下级政府有关部门的专款，必须经过本级政府财政部门同意并办理预算划转手续。故选项BD错误。选AC。 30、 会计档案的保管期限有 ( )。 A 、 3年 B 、 5年 C 、 10年 D 、 20年 答案： A,B,C
解析： 定期保管的会计档案期限分为3年、5年、10年、15年和25年五类 31.根据《票据法》的规定，下列各项中，属于票据行为的有( )。 A.票据丧失后向银行挂失止付的行为 B.出票人签发票据并将其交付给收款人的行为
C.汇票付款人承诺在汇票到期日支付汇票金额并签章的行为
D.票据债务人以外的人，为担保特定债务人履行票据债务而在票据上记载有关事项并签章的行为
32.下列关于信用卡的表述中，符合规定的有( )。
A.信用卡仅限于合法持卡人本人使用，持卡人不得出租或转借信用卡 B.单位卡账户的资金一律从其专用存款账户转账存人 C.单位卡一律不得支取现金
D.发卡银行可以根据信用卡申请人的资信程度，要求信用卡申请人提供担保 33.下列各项中，属于税收的作用的有( )。
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. \n its place, 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 is 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 A.税收是国际经济交往中维护国家利益的可靠保证 B.税收是国家调控经济运行的重要手段 C.税收是国家组织财政收入的主要形式 D.具有维护国家政权的作用
34.下列税额中，属于准予从销项税额中抵扣的进项税额的有( )。 A.从销售方取得的增值税专用发票上注明的增值税额 B.按运输费用普通发票上注明的运输费用金额计算的进项税额 C.从海关取得的海关进口增值税专用缴款书上注明的增值税额 D.按销售发票上注明的农产品买价计算的进项税额
35.根据个人所得税法律制度的规定，下列各项中，属于个人所得税居民纳税人的有( )。
A.在中国境内有住所的个人
B.在中国境内无住所而在境内居住满1年的个人 C.在中国境内无住所又不居住的个人
D.在中国境内无住所而在中国境内居住不满1年的个人 36.下列各项中，属于未按规定领购发票的行为的有( )。 A.向税务机关以外的单位和个人领购发票 B.贩运、窝藏假发票 C.未按规定缴销发票 D.私售、倒买倒卖发票
37.根据我国《预算法》的规定，下列各项中，属于全国人民代表大会常务委员会负责的有( )。
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 is 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 s 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 \el. Second, 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 employmnt, 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.具体编制中央预算、决算草案 B.监督中央和地方预算的执行 C.审查和批准中央决算
D.具体组织中央和地方预算的执行
38.下列各项中，属于适用《政府采购法》的主体的有( )。 A.某市中级人民法院采购办公设备 B.某股份有限公司购买生产设备 C.某省级人民医院购买医疗设备 D.某国有企业订购一套大型计算机系统 39.强化服务的基本要求主要表现在( )。 A.强化服务意识 B.端正服务态度 C.提高服务质量 D.完善服务内容
40.注册会计师保持独立性的含义包括( )。 A.实质上的独立 B.独立自主设立会计账簿 C.形式上的独立 D.独立自主审查会计凭证 三、判断题(每题1分，共20分)
4 1、 出票人在填制票据时，必须以中文和阿拉伯数字同时记载票据金额，两者不一致时，以中文记载金额为准。 ( )
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. \n its place, 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 is 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 答案： 错
解析： 出票人在填制票据时，必须以中文和阿拉伯数字同时记载票据金额，两者不一致时.票据无效。
42、 支票出票人所签发的支票金额不得超过其付款时在付款人处实有的存款金额;出票人签发的支票金额超过其付款时在付款人处实有的存款金额的支票为空头支票。禁止签发空头支票。 ( ) 答案： 对
解析： 支票的出票人所签发的支票金额不得超过其付款时在付款人处实有的存款金额。如果出票人签发的支票金额超过其付款时在付款人处实有的存款金额，在法律上，该支票称为空头支票。签发空头支票是一种违法行为，对其责任人要给予严厉的处罚和制裁，构成犯罪的.要依法追究其刑事责任。
43、 坚持准则指的就是坚持会计准则。 ( ) 答案： 错
解析： 本题考查坚持准则的含义。坚持准则，这里的“准则”不仅指会计准则，而且包括会计法律、法规、国家统一的会计制度以及与会计工作相关的法律制度。
44、 会计专业职务分为高级会计师(高级职务) 、会计师( 中级职称) 、会计员(初级职务) 。 ( ) 答案： 错
解析： 本题主要考查会计专业职务。会计专业职务是区分会计人员从事业务工作的技术等级。根据 《会计专业职务试行条例》的规定，会计专业职务名称定为：高级会计师、会计师、助理会计师、会计员。高级会计师为高级职称，会计师为中级职称，助理会计师、会计员为初级职称。
45、 银行不得为任何单位或者个人冻结、扣款，不得停止单位、个人存款的正常支付。 ( ) 答案： 错
解析： 本题考查支付结算的要求。除国家法律另有规定外，银行不得为任何单位或者个人冻结、扣款，不得停止单位、个人存款的正常支付。
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 is 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 s 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 \el. Second, 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 employmnt, 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 46、 全国人民代表大会及其常务委员会对中央和地方预算、决算进行监督。 ( ) 答案： 对
解析： 全国人民代表大会及其常务委员会对中央和地方预算、决算进行监督。县级以上地方各级人民代表大会及其常务委员会对本级和下级预算、决算进行监督。乡、民族乡、镇人民代表大会对本级预算、决算进行监督。
47、 竞争性谈判应根据符合采购需求、质量和服务相等且报价最低的原则确定成交供应商。 ( ) 答案： 对
解析： 此题暂无解析
48、 在同城范围内，收款人收取公用事业费或根据国务院的规定，可以使用同城特约委托收款。 ( ) 答案： 对
解析： 本题主要考查委托收款的使用范围。在同城范围内，收款人收取公用事业费或根据国务院的规定，可以使用同城特约委托收款。收取公用事业费，必须具有收付双方事先签订的经济合同，由付款人向开户行授权，并经开户行同意，报经中国人民银行当地分支行批准。
49、 存款人尚未清偿其开户银行债务的，不得申请撤销该账户。 ( ) 答案： 对
解析： 存款人尚未清偿其开户银行债务的，不得申请撤销该账户
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
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. \n its place, 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 is 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 解析: 略
51.会计人员对不真实、不合法的原始凭证，有权不予受理，并向单位负责人报告，请求查明原因，追究相关当事人的责任。( ) A.正确 B.错误
52.银行汇票丧失，可以由失票人通知付款人或者代理付款人挂失止付。( ) A.正确 B.错误
53.纳税申报采取邮寄申报方式的，以到达地的邮政局邮戳日期为实际申报日期。( ) A.正确 B.错误
54.财政部门可以通过将会计从业资格证书注册登记管理与会计职业道德检查相结合的途径来实现对会计职业道德的监督检查。( ) A.正确 B.错误
55.各单位必须严格按照《会计法》的要求执行，保证所提供的会计资料真实、完整。( ) A.正确 B.错误
56.会计机构负责人(会计主管人员)办理交接手续，由单位负责人监交。( ) 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 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 is 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 s 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 \el. Second, 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 employmnt, 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 57.从事会计工作的人员，必须取得会计从业资格证书。( ) A.正确 B.错误
58.行政处罚的形式包括罚款、没收违法所得、责令停产停业、行政拘留等。( ) A.正确 B.错误
59.申请人或收款人无论是单位还是个人，出票银行均可为其签发现金银行汇票。( ) A.正确 B.错误
60.不论单位还是个人。签发支票的金额都不能超过银行存款余额。( ) 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. \n its place, 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 is 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-第九章
