会计学原理题库第一章.doc

out city created, and care masses life, focus work, in-depth investigation, more out boutique masterpiece, makes we of research results more to into led of decision vision, more to in national some has effect of newspaper Shang published, for advance work, and publicity changde play due of role. Third, information submitted to be pragmatic. Quick and timely. The ancients said: for the time system; statement back for the time being, nothing. Therefore, the submission of information to do four, that is, find the problem faster, editorial writing, send and read faster approval and feedback to implement quickly. To be true and accurate. True mainly reflect the full picture of events, one is one, two, this is the life of the information. Accuracy is primarily qualitative and quantitative questions, quantitative objective of publicQualitative logic. To be reliable and useful. We submit information to have access to decision-making, to guide and promote the work and solve practical problems. Mixed cum. On the negative information and emergency information, rapid escalation in strict accordance with the procedures, firm, newspaper, newspapers, never late, fail to report, false claim and skimming. Investee 2. supervision and insist on, around and protecting their interests to touch the truth, seek practical results. Adhere to people-oriented, the most important thing is to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. We carry out inspection, so must go deep among the masses, go deep into the realities, always pay attention to the peoples livelihood, to grasp the public sentiment, and earnestly safeguard the benefit, addressing the masses are most concerned about and reflecting the strongest issues, efforts to solve the problem of decisions implemented and not implemented. One is to stick to principles. Right of inspection is one of the most important powers of the Office, should not only dare to use, but also with caution. So-called dared to use, is to hold a number of important issues, bold supervision over supervision, track inspection, problems are not solved do not pass, the blame does not hold did not miss, dissatisfaction of the masses did not miss, the real right of supervision authority, with the benefits. Call with caution, is supervising departments should strengthen the consciousness of authorized strictly according to procedure, preventing the supervision and excessive to prevent adding burden to grass-roots. To this end, the supervision Department of the Party Committee of supervision must be under city and County party Committee Secretary-General (Office). Second, we should focus on. Is the Governor, those related to the globalEvent, Governor the protracted difficult, strong Governor during emergency urgent. Not having special departments in charge of the General Governor, under the normal procedure can do good things not Governor, not authorized by County leaders, not the Governor. Third is to solve the problem. The purpose of supervision, to resolve the problem. To adhere to and further improve the题 1 得 4 分，满分 4 分 可比性不仅包括同一企业的纵向对比，还包括不同企业的横向对比。 所选答案：对正确答案：对问题 2 得 4 分，满分 4 分 会计主体和法人主体是同一概念。 所选答案：错正确答案：错问题 3 得 4 分，满分 4 分 企业本月销售产品并未实际收到货款仍计算为本月收入的做法体现的是( ). 所选答案： 权责发生制 正确答案： 权责发生制 问题 4 得 4 分，满分 4 分 谨慎原则是指在会计核算中应尽量低估企业的资产和可能发生的损失、费用。 所选答案：错正确答案：错问题 5 得 4 分，满分 4 分 会计主体假设规定了会计核算的（ ）。 所选答案： 空间范围 正确答案： 空间范围 问题 6 得 4 分，满分 4 分 会计法在我国会计规范体系中处于最高层次。 所选答案：对正确答案：对问题 7 得 4 分，满分 4 分 会计的基本职能是 所选答案： 核算 监督 正确答案： 核算 监督 问题 8 得 4 分，满分 4 分 下列业务属于会计核算范围的事项是( )。 所选答案： 收到某单位投入的一项无形资产 向银行借入3个月的短期借款 向工人发放工资 正确答案： 收到某单位投入的一项无形资产 向银行借入3个月的短期借款 向工人发放工资 问题 9 得 4 分，满分 4 分 会计主要利用的计量单位是（ ）。 所选答案： 货币单位 正确答案： 货币单位 问题 10 得 4 分，满分 4 分 下列业务不属于会计核算范围的事项是（ ）。 所选答案： 与外企业签定购料合同 正确答案： 与外企业签定购料合同 问题 11 得 4 分，满分 4 分 下列原则中不属于信息质量要求的原则是( )。 所选答案： 配比原则 正确答案： 配比原则 问题 12 得 4 分，满分 4 分 会计按其报告的对象不同，又有财务会计与管理会计之分。 所选答案：对正确答案：对问题 13 得 4 分，满分 4 分 根据权责发生制原则，下列各项中应计入本期的收入和费用的是（ ）。 所选答案： 本期销售货款收存银行 计提本期固定资产折旧费 正确答案： 本期销售货款收存银行 计提本期固定资产折旧费 问题 14 得 4 分，满分 4 分 充分估计未来可能发生的损失和费用的做法体现了会计核算中应遵循的质量要求是( )。 所选答案： 谨慎性 正确答案： 谨慎性 问题 15 得 4 分，满分 4 分 权责发生制是以权益、责任是否发生为标准来确定本期收益和和费用。 所选答案：对正确答案：对问题 16 得 4 分，满分 4 分 会计监督的内容有以下几个方面（ ）。 所选答案： 真实性 合法性 合理性 正确答案： 真实性 合法性 合理性 问题 17 得 4 分，满分 4 分 我国所有企业的会计核算都必须以人民币作为记账本位币。 所选答案：错正确答案：错问题 18 得 4 分，满分 4 分 现代会计核算就是对已经发生的经济业务进行记录和反映，属于事后算账。 所选答案：错正确答案：错问题 19 得 4 分，满分 4 分 有关会计人员的法规包括( )。 所选答案： 会计人员职权条例 总会计师条例 中华人民共和国注册会计师法 正确答案： 会计人员职权条例 总会计师条例 中华人民共和国注册会计师法 问题 20 得 4 分，满分 4 分 货币度量是唯一的会计计量单位。 所选答案：错正确答案：错问题 21 得 4 分，满分 4 分 我国宋代四柱清册中的旧管是指（ ）。 所选答案： 期初结存 正确答案： 期初结存 问题 22 得 4 分，满分 4 分 用来定期总括反映企业的财务状况和经营成果的专门方法是（ ）。 所选答案： 编制财务会计报告 正确答案： 编制财务会计报告 问题 23 得 4 分，满分 4 分 下列各项中适用于划分各会计期间收入和费用的基础是（ ）。 所选答案： 权责发生制 正确答案： 权责发生制 问题 24 得 4 分，满分 4 分 由于会计分期才产生了权责发生制和收付实现制。 所选答案：对正确答案：对问题 25 得 4 分，满分 4 分 持续经营和会计分期的基本前提明确了会计核算的( )。 所选答案： 时间范围 正确答案： 时间范围 外脚手架搭设，悬挂安全网，铺设跳板，进行层间封闭，外脚手架上垃圾及杂物的清理,外脚手架的日常围护，配合外装单位做好外脚手架的修改，及时清理外脚手架上垃圾及杂物feelings survey, by looking up public sentiments to find problems. Problems will increase its special supervision, set up accounts, hold on to it. We should conscientiously implement the leading contracting matters, secured, had an answer to everything, then settles rate of 100%. Have an impact on some of the outstanding issues, supervision departments and information components together, play the supervisory role of the news media to promote problem solving. Investee 3. insist on a daily run, around the practice of truth catching efficiency, focus specification. To give full play to the party Office around connecting, coordinating internal and external features, contact, rally at all levels, to motivate every aspect, adhere to the truth, strengthening standardized management to achieve coherent, efficient and effective functioning of the daily work of the Party Committee. Is processing messages should strive to streamline, standardize and quality. Streamlining is to control the number of messages, compress messages, reducing procedures, improve message handling efficiency. Specifications, is to strictly enforce the ban issued by the Communist party authorities in document handling regulations and provincial and municipal regulations, conscientiously strengthen and improve communications management to ensure that party documents orderly. High quality, is to improve the quality of message processing, it is necessary to accurately implementing the intention of the Party Committee, clearance, good communications, policy program closed, ensuring that there is no error. Second meeting scheduled to ensure thorough, safe and efficient. Any arrangements for the meetings and events, carefully arranged, item-by-item interface implemented, sure. To vigorously streamline meetings, activities, number of pressure reduction, scale to ensure that leadership emerged from the General Conference and entertainment services, focus on big things, matters. Third, reception services should lay stress on humane, personal, cultural and human. Reception and work directly with people, reception services directly affecting the Office of party Committee The image of the region. At the same time strengthening the construction of library, improve the reception conditions, more human-oriented, persona