1国考法规测试题.doc

财务条例和会计职业道德测试(单一主题)1.企业基础工作规范属于()。结社法会计管理条例会计法规会计规范性文件国际会计实务国际统一会计制度2.根据会计法的规定，有权制定统一的国家会计制度的政府部门是()。国务院国务院财政部门国务院主管部门省人民政府财政部门国务院商务部全国人大常委会3.会计档案的保管期限分为永久和定期两类。正常羁押期分为五类：3年、5年、10年、15年和25年。保管期限从()开始。财政年度结束后的第一天每月结束后的第一天经济业务发生日期会计档案装订日期每个季度结束后的第一天会计档案移交给档案管理部门。4.根据会计法的规定，内部会计监督的对象是()。单位负责人经济管理行为的合法性该股的经济活动本单位会计机构负责人的工作业绩本单位会计人员处理会计事务的合法性该股的社会活动该股的收入和支出活动5.下列属于特殊行业特定业务准则中的特定会计准则是()。建筑包工合同投资房地产现金流量表合并财务报表再保险合同6.根据刑法的规定，对会计人员实施报复犯罪的，处()有期徒刑或者拘役。不到三年五年以下三年多了五年多了七岁以下七年多了7.填写账单金额，应填写人民币10088元()。一万捌百零八元人民币10，0818元整人民币10000.88元整人民币10088元整人民币10，0818元人民币10，088元8.下列属于票据法规定的票据是()。银行汇票结合发票提货单仓单股票9.被工商行政管理机关吊销营业执照或者被其他机关吊销登记的纳税人，应当自营业执照被吊销或者注销之日起一定期限内向原税务登记机关申请注销税务登记。截止日期是()。15号20日25日30日354010 .中国的税收征收方式包括()。检查收集纳税担保强制征用收取滞纳金税收保全递延税款支付会计人员必须端正态度，依法办事，实事求是，秉公办事，保持应有的独立性，这体现在()中的会计职业道德。诚实守信提高技能参与式管理客观公正奉献正直和自律12.会计专业岗位是区分会计人员技术水平的()。商业技能法律资格公文行政职责技术能力资格13.企业在进行会计核算时，应根据交易或事项的经济本质进行核算，而不应仅仅以其合法形式作为核算的基础。这是会计原则中的()原则要求。真实性相互关系警告相似性经济实质比法律形式更重要。清楚14.审计、税务、证券监管、人民银行和保险监管等部门可以根据规定的职责和权限对()单位进行监督检查。核算资料会计行为经济活动会计人员会计凭证会计报表15.在以下项目中，根据会计从业资格管理办法的规定，有()项工作可以在未获得会计资格证书的情况下执行。会计机构负责人出纳员资本和基金会计会计机构外部的档案管理总会计师会计16.()是由开证行签发的汇票，在提示汇票时，根据实际结算金额无条件支付给收款人或持票人。银行汇票商业票据收集和验收支票本票信用证17.对于没有固定营业场所或财务状况不佳的纳税人After paying the deposit according to the face value limit and quantity of the invoice received and purchased, the invoice will be issued automatically.Other taxpayers with sound financial systems will issue invoices on their behalf.No invoice will be issued.Delay in issuing invoices18. The rights of the holder to the drawer and acceptor of the bill shall not be exercised within () from the maturity date of the bill, and the rights of the bill shall be extinguished.3 months6 months1 year2 years3 years419. The examination of accounting professional ethics can be carried out through ().Government Supervision and Self-SupervisionIndustry self-discipline and self-supervisionIndustry Self-discipline and Supervision by Superior UnitsGovernment Supervision and Industry Self-discipline20. The following belong to senior accountants main job responsibilities is ().Register accounting booksDraft a general financial accounting systemAnalysis and inspection of the implementation of financial revenue and expenditureAnalyze and check the implementation of financial revenue and expenditure in a certain aspectDraw up a systematic financial accounting systemIn charge of the examination and approval of financial revenue and expenditure21. In the following items, the difference between basic account and temporary deposit account in management is correctly expressed (). Basic account can withdraw cash but temporary deposit account cannot withdraw cashThere is no quantitative limit in basic account and temporary deposit accounts can borrow money from banksThere is no quantitative limit in basic account, but temporary deposit accounts are limited by quantity.There is no time limit in basic account and temporary deposit accounts are subject to validity period management.Both basic account and temporary deposit accounts are subject to validity period management.Basic account and temporary deposit accounts have no validity limit22. The basic characteristics of the bill does not include ().For the purpose of paying a certain amount of moneySecurities issued by the drawer in accordance with the lawBill rights and bills can be separatedThe amount recorded in the bill shall be paid by the drawer himself or by another person.As long as the holder of the bill presents payment to the payer, the payer will unconditionally pay the bill amount to the holder or the payee.Bills are negotiable securities23. The following does not belong to the basic way of accounting internal control is ().Electronic information technology controlInternal reporting controlbudget controlProperty preservation controlRisk controlInternal avoidance control24. In order to obtain a project contract, the company plans to pay 80,000 yuan to the relevant personnel of the project awarding party. The marketing department of the company took the instructions of the chairman of the company to the finance department to collect the money. Xie mou, manager of the finance department, thought that the expenditure did not conform to the relevant regulations, but considering that the companys main leaders had already given instructions, he immediately agreed to disburse the funds. The following is correct for Xie mous practice.Xie mou violated the requirement of professional ethics for accountants who love their posts and work hard.Xie mou violated the requirements of accounting professional ethics involved in managementXie mou violated the objective and fair accounting professional ethics requirementsXie mou violated the accounting professional ethics requirement of adhering to the standardsXie mou violated the accounting professional ethics requirement of strengthening service.Xie mou violated the requirements of honesty and self-discipline in accounting professional ethicsII. Multiple choice of topics1. In the following items, does not belong to the national unified accounting system has ().A 会计法B 企业财务通则C 总会计师条例D 会计从业资格管理办法E 企业会计准则F 企业财务会计报告条例2. The financial department in the accounting personnel management responsibilities include ().A accounting qualification managementB accounting professional and technical position qualification managementC accounting personnels commendationD rewards and punishments for accountantsE investigate the criminal responsibility of illegal accountantsF continuing education and management of accountants3. Accounting qualification certificate management work includes ().A deregistrationB change of post for recordC transfer registrationD change registrationE employment registrationF leave the post for record4. According to the provisions of 发票管理办法, foreign-invested enterprises and foreign enterprises can issue invoices ().A Use a foreign language while using ChineseB use only foreign languagesC simultaneous use of two foreign languagesD should use chineseE any choice between Chinese and foreign languagesF any choice of foreign languages5 the following specific 收集和验收7根据票据法的规定，下列关于票据背书的陈述是正确的如果一个人在其背书中记录了“不可转让”的字样，被背书人的背书再次无效。如果附加条件，背书无效。背书转让票据的权利无效。转让票据权利的背书无效。不连续的票据无效。结算金额超过发行金额的银行汇票不得背书转让。8 .税收征收方式包括()汇款配额收集c代理d .自我填充和自我支付f付款g .审计收集9.职业道德教育的形式是()。接受教育a学术教育b自我教育c继续教育d10系统指直系亲属指()。婚姻关系直系血缘关系三代以内旁系血亲亲密关系第二代以内旁系血亲吸引力11.人民币银行结算账户管理办法规定，存款人有下列情形之一的，可以申请开立临时存款账户()。建立临时机构不同地方的临时商业活动本单位党、团、工会组织经费注册资本验证基本建设基金住宅建设基金12.在职业道德的直接原因中，这种说法是不正确的()。社会分工经济发展政治需求职业行为管理活动文化建设需要13 .不属于国务院财政部门制定和发布的规范性文件()。会计法会计管理条例会计法规会计规范性文件国际会计实务会计法规14 .资金可以转移到个人银行结算账户的是()。期货投资的本金和收益个人产权转让收入证券交易结算资金捐款保险索赔付款保险费退款15关于表达式的注释，正确的有()。票据是出票人依法发行的证券。汇票上记载的金额应当由出票人本人或者委托人支付。票据行为包括签发、背书和承兑票据签名是票据行为生效的重要条件。票据是证券票据是证券三个真假问题1.会计行政法规是会计法律体系中最高层次的法律规范，是制定其他会计法规的基础。(错)2.财政年度采用公历制度，以与计划和财政年度保持一致，便于国民经济的计划和财政管理。(是)3 .会计从业资格证书是具有会计从业资格的证明文件，在省内有效。(错)4.普通存款账户可以在不同的地方开立，用于不同地方的贷款和其他结算。(是)25.06应以人民币四百二十五元零六分书写。(错)6.票据法支票根据付款方式分为现金支票和转账支票。(错)7.签名是法案生效的重要条件。如果票据没有当事人的签名，票据行为无效。(是)8.除行政管理部门外，审计、税务、中国人民银行、证券监督、保险监督等部门可以按照有关法律、行政法规规定的职责权限，对有关单位的会计资料进行监督检查。(是)9.会计监督的对象是单位的经济活动。(是)10.会计机构负责人(会计主管人员)除取得会计从业资格证书外，还应当具有高级会计师以上专业技术资格或者5年以上会计工作经历。(错)11.企业登记内容涉及税务登记证内容变更的，税务机关应当收回原税务登记证，并根据变更后的内容补发税务登记证。(是)12.纳税人享受减税、免