difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \-indifferent not insist your dream, without serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 一、单项选择题(本题型共20小题，每小题1分，本题型共20分。从每小题给出的四个备选答案中选出一个正确的答案。)
1、我国的会计法律制度由会计法律、会计行政法规、国家统一的会计制度和( A)构成。 A、地方性会计法规 B、地方性经济法规 C、地方性政策法规 D、地方性法律法规
2、《会计从业资格管理办法》规定，会计从业资格证书一经取得，在( C )有效。 A、全省范围内 B、本行业内 C、全国范围内 D、财政系统内
3、一个单位应当设置会计机构还是在有关机构中设置专职会计人员，由各单位( A )。 A、根据会计业务的繁简和实际需要决定 B、提出设置方案，报税务部门批准 C、提出设置方案，报财政部门批准 D、提出设置方案，报审计部门批准
4、财经法律关系主体享有的经济权利和承担的经济义务是财经法律关系的( C )。 A、主体 B、客体 C、内容 D、范围
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses mosthope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \d way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \hout serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 5、根据法的内容不同来划分，行政诉讼法属于( B )。 A、狭义的法 B、程序法 C、实体法 D、普通法
6、《中华人民共利国会计法》规定，主管全国会计工作的单位是( D )。 A、全国人大财经委 B、国家税务总局 C、中国人民银行 D、国务院财政部门
7、下列各项中，属于代理记账机构不能办理的业务是( D )。 A、接受委托进行会计核算 B、对外提供财务会计报告 C、向税务机关提供税务资料 D、接受委托进行社会审计
8、小李出差后将火车票遗失，无法报账，下列处理方法中，正确的是( B )。 A、售票单位开具证明，加盖公章，单位会计机构负责人批准后，代作原始凭证 B、小李写出详细情况，由会计机构负责人和单位负责人批准后，代作原始凭证 C、售票单位开具证明，经售票单位会计机构负责人和单位领导批准后，代作原始凭证 D、小李写出详细情况，加盖售票单位公章，单位领导批准后，代作原始凭证 9、按照会计核算的真实性和客观性要求，各单位会计核算的依据必须是( D )
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \ofessionals\different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\of advancing with the times, forge ahead, often reflect themselves n adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses mosthope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \d way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \Non-indifferent not insist your dream, without serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i A、原始凭证 B、会计账簿 C、记账凭证
D、实际发生的经济业务
10. 国家有关规定，单位编制年度财务会计报告的结账日是( ) A. 必看 下方案例分析题为本次考试真题 B. 当年的12月31日 C. 次年的1月1日 D. 次年的1月10日
11. 下列哪种做法不是违反税务管理的行为?() A.未按规定的期限办理税务登记 B.未按规定设置账簿 C.未按规定期限办理纳税申报
D.未按规定将其全部账号向税务机关报告
12. 根据《税收征管法》的规定，可以处以0.5倍以上5倍以下罚款的是：() A.拒绝税务机关检查 B.逃避税务机关追缴欠税 C.骗取出口退税 D抗税
13. 2009年4月10日会计人员在据以登记账簿前发现本月9日收到甲客户支付8000元包装物押金，编制了如下的记账凭证： 借：银行存款 80000
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \eralists\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \hout serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 贷：应收账款—甲 80000 对此错误应采用的更正方法是()。
A.采用划线更正法将原错误凭证中“应收账款-甲”科目更正为“其他应付款—甲”，金额更正为“8000”
B.先填制一张与原凭证内容相同的红字冲销凭证，再填制一张正确的蓝字更正凭证 C.填制一张与原凭证科目相同，金额为多记的72000元的红字调整凭证 D.重新填制一张正确的蓝字凭证，替换原错误凭证
14. 原在上海工作持有当地会计从业资格证的张华，调入深圳某单位继续从事会计工作，根据相关规定，他应当向原注册登记机构办理() A.上岗注册登记 B.离岗备案 C.调转登记 D.变更登记
15. 甲公司开具了一张收款人为乙公司的支票，乙公司的业务人员利用私刻的乙公司印章将该支票背书转让给丙公司，甲公司开户银行对该支票进行审查后并未发现异常，遂办理了款项划转，后乙公司的业务人员伙同丙公司相关人员侵吞了该款项。根据相关法规，甲单位的开户银行就上述事件()。 A.不承担责任
B.承担对甲公司的赔偿责任 C.承担对乙公司的赔偿责任
D.承担向乙公司业务人员追讨付款的责任
16. 甲公司为深圳市一上市公司，委托已建账且会计记录完整的乙公司加工一批应缴消费税的消费品,对于该消费品的应纳消费税应() A.由甲公司查账征收 B.由甲公司代扣代缴
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \ofessionals\different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\of advancing with the times, forge ahead, often reflect themselves n adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses mosthope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \d way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \Non-indifferent not insist your dream, without serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i C.由乙公司代收代缴 D.委托乙公司代征
17. “常在河边走，就是不湿鞋”，这句话体现的会计职业道德规范内容() A.参于管理 B.廉洁自律 C.提高技能 D.强化服务
18. 根据会计法律制度的有关规定，在办理会计工作交接手续中，发现“白条抵库”的现象应采取的做法是() A.由监交人负责查清处理
B.由接管人员在移交后负责查清处理 C.由移交人员在规定期限内负责查清处理 D.由会计档案管理人员负责查清处理
19. 在整个税收征管中处于核心环节和关键地位的是() A.税款征收 B.纳税申报 C.税务登记 D.凭证管理
20. 税务机关按照()的原则，核发《外出经营活动税收管理证明》，其有效期一般为30天，最长不得超过180天。 A.单一证书 B.权责发生制
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \eralists\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \hout serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in C.收付实现制 D.一地一证
二、多项选择题(在每个题列出的5个选项中至少有2个是符合题意的，请将正确选项的字母填在题后的括号内，本类题共10分，每小题1分，多选、少选、错选、不选均不得分。) l、会计法律制度的特点包括(ABCD) A、强制性 B、标准型 C、普遍适应性 D、预测性
2、下列各项中，属于经济职权的包括(ABC) A、经济决策权 B、资源配置权 C、经济监督权 D、法人财产权
3、会计基础工作规范规定，除出纳不得兼任稽核、会计档案和收入、费用、债权债务的记账工作外，会计工作岗位设置可以(ABCD) A、一人一岗 B、一人多岗 C、一岗多人
D、根据本单位会计业务的需要设置会计工作岗位
4、关于会计人员办理会计工作交接前的准备工作，下列说法中，正确的有(AB) A、编制移交清册
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \ofessionals\different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\of advancing with the times, forge ahead, often reflect themselves n adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses mosthope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \d way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \Non-indifferent not insist your dream, without serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i B、整理资料、公物，对未了事项和遗留问题写出书面说明 C、已受理但未办理的经济业务不再办理 D、尚未登记的账目不再登记
5、财政部门建立的会计人员管理信息系统，所记录的持有会计从业资格证人员的信息有(ABCD)
A、基础信息和注册、变更、调转登记情况 B、从事会计工作情况 C、接受继续教育情况 D、受到奖惩的情况
6、依法设账是指开展经济活动的单位必须按照(BCD)的规定设置和记录会计账簿。 A、单位主管部门文件 B、国家统一的会计制度 C、法律 D、法规
7、会计凭证按照其来源和用途，分为(AD) A、原始凭证 B、复式记账凭证 C、单式记账凭证 D、记账凭证
8、下列各项中，属于对会计账簿的监督内容主要有(ABCD) A、是否按规定设置账簿
B、有无伪造、毁灭会计账簿的情况
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \eralists\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \hout serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in C、会计账簿的启用、记录是否规范 D、是否涂改、变造会计记录
9、《人民银行结算账户管理办法》规定，存款人不得发生的行为包括(ABC) A、出租银行结算账户 B、出借银行结算账户 C、套取银行信用 D、跨行支付
10、下列各项中，属于一般存款账户可以办理的业务有(BD) A、日常经营活动的资金收付 B、借款转存 C、现金支取
D、借款归还
11. 下列各项中，属于变造会计凭证行为的是()。
A.某公司为一客户虚开销货发票一张，并按票面金额的10%收取好处费 B.某业务员将购货发票上的金额50万元，用“消字灵”修改为80万元报账 C.企业某现金出纳将一张报销凭证上的金额7000元涂改为9000元
D.购货部门传来一张购货发票，原金额计算有误，出票单位已作更正并加盖出票单位公章
12. 下列关于纳税人，扣缴义务人的权利陈述正确的是()。 A.有权要求税务机关为纳税人、扣缴义务人的情况保密 B.享有申请减税、免税、退税的权利
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \ofessionals\different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\of advancing with the times, forge ahead, often reflect themselves n adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses mosthope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \d way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \Non-indifferent not insist your dream, without serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i C.纳税人因有特殊困难，不能按期缴纳税款的，经省级国家税务局、地方税务局批准，可以延迟纳税，但最长不能超过3个月
D.纳税人自结算缴纳税款之日起2年内发现超过应纳税额缴纳的税款，可以向税务机关要求退还多缴的税款交互式加算银行的存款利息
13，以下有关会计的法律制度中，属于会计核算类法律制度的有() A.小企业会计制度资料来源于 B.企业会计准则----基本准则 C.企业会计准则----应用指南 D.会计基础工作规范
14. 财务情况说明书是对单位一定会计期间内财务，成本等情况进行分析总结的书面文字报告。一般公司，企业的财务情况说明书应当包括以下内容() A，资金增减和资金周转情况 B.利润实现和利润分配情况 C.各种财产物资变动情况 D.下一年底盈利预测情况
15. 根据《中华人民共和国会计法》的规定，对于“随意变更会计处理方法”的行为，应当承担的法律责任是()
A.由县级以上人民政府财务部门责令限期改正 B.对单位处以5000元以上10万元以下的罚款
C.对其直接负责的主管人员可以处以2000元以上2万元以下的罚款 D.构成犯罪的，依法追究刑事责任
16，中央税属于中央政府的财政收入，由国家税务局征收管理;地方税属于各级地方政府的财政收入，同地方税务局征收管理，下列属于中央税的有()
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \eralists\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \hout serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in A.消费税 B.关税
C.城市维护建设税 D.增值税
17. 以下属于《会计法》对于公司，企业会计核算的特别禁令的有() A.不得虚列费用，成本 B。不得伪造原始凭证 C.不得随意改变资产的确认标准 D。不得推迟确认收入 18. 以下属于对流转额课税的有()。 A.增值税 B.关税 C.营业税 D.印花税
19. 以下由税务机关负责征收的有()。 A.营业税 B.印花税 C.关税 D.教育费附加
20. 职业道德意识包括()。 A.职业心理 B.职业行为 C.职业伦理
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \ofessionals\different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\of advancing with the times, forge ahead, often reflect themselves n adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses mosthope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \d way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \Non-indifferent not insist your dream, without serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i D.职业观念
三、判断题(对的在括号内打“√”，错的打“×”,每小题1分，共10分。不答、错答不得分也不扣分)
1、法的强制性是以军队、警察、法庭、监狱作为后盾的。对
2、2005年，财政部第26号令发布的《会计从业资格管理办法》是会计规范性文件 错 3、某学生准备报考注册会计师，并认为只要考试合格就可以从事会计工作。错 4、设置会计账簿的种类和具体要求，应当符合《中华人民共和国会计法》和国家统一会计制度的规定。
5、原始凭证是对经济业务按其性质加以归类，确定会计分录，并据以登记会计账簿的凭证。错
6、企业在编制年度财务会计报告前，应当全面清查资产、核实债务。
7、某国有企业因经营业绩滑坡，无法实现当年利润目标，单位负责人对财务负责人说“我们一定要实现今年的利润目标，既然会计师事务所是我们出钱请的，要他们按我们的要求出具审计报告”。错
8、非银行金融机构和其他单位可以作为中介机构办理支付结算业务。错
9、银行汇票可以用于转账，即使填写了“现金”字样的银行汇票，也不能用于支取现金。错
10、“账外账”是指不在依法设置的会计账簿上对经济业务事项进行统一登记核算，而另外私自设置会计账簿进行登记核算的行为。
11、地方各级人民政府不属于《中华人民共和国税收征收管理法》遵守主体。错 12、纳税人享受减税、免税待遇的，在减税、免税期间不需办理纳税申报。错 13、定期定额征收的方式一般适用于无完整考核依据的小型纳税单位。
14、职业道德意识是指从业人员在职业生活中对事物进行善恶判断所引起的内心体验。错
15、会计职业道德是会计人员提高素质的内在要求。
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \eralists\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \hout serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation in 16、违反《中华人民共和国会计法》的行为，也一定是违反了会计职业道德要求的行为。 17、会计人员的职业判断能力包括专业操作能力和操作的创新能力。错 18、道德教育的过程，是人们的道德品质形成和完善的过程。 19、会计职业道德教育的主要形式包括形势教育和品德教育。错
20、我们在进行道德评价时，必须坚持的基本原则是动机和效果的辩证统一。 21. 我国企业会计准则应用指南共38个，对38项具体会计准则中的重点、疑点、难点作出解释和指引。()
22. 利润表是指反映企业在一定会计期间的经营状况的会计报表。() 23. 某国有企业的财务负责人违反会计法的行为是不可以进行行政处罚的。() 24. 银行为存款人开立一般存款账户、专用存款账户和临时存款账户的，应自开户之日起2个工作日通知基本存款账户开户银行()
25. 会计职业道德规范中的“坚持准则”就是要求会计人员在处理业务过程中，严格按照会计准则办事。()
26. 会计职业道德从内涵上讲，应包括两个层面的内容：一是会计职业对会计工作的客观要求(客观、公正、公平、可靠、相关、有用等)，二是从事会计职业的人员的德行(职业良心、职业品质、职业态度、职业技能、职业作风等)。()
27. 增值税专用发票只限于增值税一般纳税人领购使用，小规模纳税人不得领购使用。()
28. 小王取得工科硕士学位，从事会计工作满1年，可以报考中级会计资格。() 29. 职工因公出差旅费时所填写的“借款单”、应在职工报销差旅费并结清借款时退还给职工。()
30. 违法会计行为是指会计机构和会计人员违反了《会计法》和其他法律、行政法规、国家统一的会计制度的行为。()
四、案例题(根据以下案例，结合有关财经法规知识做出分析。本类题共6小题，每小题6分，共计36分。)
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \ofessionals\different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\of advancing with the times, forge ahead, often reflect themselves n adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses mosthope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \d way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \lise in uplifting blend with the article\h a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\h-minded can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \hin their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extentbecause of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \he people and country.\business foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \l official even has so feelings, alone we is to\ng \s of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \Non-indifferent not insist your dream, without serenity not go far.\s the sublimation of the soul. As ownship and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i 甲企业在2007年发生了如下情况：
(1) 张莉是甲企业的会计，赵红是甲企业的出纳，两人多年来同处一室，在工作上互相配合，关系很好。赵红的丈夫个人开办了一个经销电脑配件的公司，最近根据电脑市场信息，有一种计算机软件销量前景看好，但因个人账面资金不足，无法进货。于是赵红的丈夫
让赵红想办法借些款项。赵红想到了单位账户的存款，于是自己填了票面金额为24000元的现金
支票一张，在张莉上班离开办公室时，私自将张莉保管的印鉴加盖在现金支票上，从银行提取了现金。一个月后，赵红又将24000元现金填现金缴款单存人单位银行账户。不久，张莉在月末对账时，发现了此事。
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \eralists\n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of
2016年会计从业资格考试-财经法规-考试真题第四章
