华夏会计网继续教育试题

华夏会计网继续教育试题 廊坊大城县2014年度继续教育考试 试卷成绩:57分 弹出试题成绩:6分 总成绩:63分 一、判断题(每小题3分，10小题，共30分) 1. 待偿债净资产是核算反映因发生应付账款和长期应付款而相应需在净资产中冲减的金额。( ) A 正确 B 错误 正确答案:A 我的答案:A 解析 2. 行政单位进一步充实了资产负债核算内容。将原中的资产负债科目进行细分，新增了无形资产、在建工程等会计科目，更好地满足财务管理需要。( ) A 正确 B 错误 正确答案:A 我的答案:A 解析 3. 行政单位净资产是指行政单位资产减负债和收入减支出的差额，包括固定基金、结余等。( ) A 正确 B 错误 正确答案:B 我的答案:B 解析 4. 行政单位提供的会计信息应当具有可比性。同一行政单位不同时期发生的相同或者相似的经济业务或者事项，应当采用一致的会计政策，不得随意变更。确of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical 需变更的，应当将变更的内容、理由和对单位财务状况、预算执行情况的影响在附注中予以说明。( ) A 正确 B 错误 正确答案:A 我的答案:A 解析 5. 行政单位会计核算进一步改进。在原制度仅对固定资产核算采用“双分录”的基础上，进一步扩大了“双分录”的应用范围，以实现会计核算目标。( ) A 正确 B 错误 正确答案:A 我的答案:A 解析 6. 其他资金结转结余是指行政单位除财政拨款收支以外的各项收支相抵后剩余的滚存资金。( ) A 正确 B 错误 正确答案:A 我的答案:A 解析 7. 2013年实施通用分类标准的所有实施单位，应该按照本版编报规则的要求编制和报送本单位2012年度XBRL格式财务。( ) A 正确 B 错误 of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical 正确答案:A 我的答案:B 解析 8. 法律约束会计人员的职业行为是会计职业道德的更高层次。( ) A 正确 B 错误 正确答案:B 我的答案:B 解析 9. 精通业务是会计人员应该刻苦钻研业务，练技精业，是从事会计工作的技术前 提，而且是良好会计职业道德必不可少的条件。( ) A 正确 B 错误 正确答案:A 我的答案:A 解析 10. 虚假财务报表和虚假报告产生的原因是法律规范不够。( ) A 正确 B 错误 正确答案:B 我的答案:B 解析 二、单选题(每小题3分，10小题，共30分) 1. 《行政单位会计制度》规定自( )起全面施行。 A (2015年1月1日 of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical B (2014年7月1日 C (2013年7月1日 D (2014年1月1日 正确答案:D 我的答案:D 解析 2. 行政单位资产负债表建立的理论依据是( )。 A (资产=负债+经营结余 B (资产=负债+所有者权益 C (资金来源-资金运用=资金结存 D (资产=负债+净资产 正确答案:D 我的答案:B 解析 3. 行政单位固定资产的确认条件不正确的表达是( )。 A (行政单位购入、换入、无偿调入、接受捐赠不需要安装的固定资产，在收到的固定资产验收合格时确认。 B (行政单位购入、换入、无偿调入、接受捐赠需要安装的固定资产，在固定资产安装完成验收合格时确认。 C (行政单位自行建造、改建、扩建的固定资产，在建造完成达到预期使用状态时确认。 D ( 行政单位接受捐赠固定资产、无偿调入固定资产，在验收入库时确认。 正确答案:C 我的答案:D 解析 4. of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical 行政单位关于资产基金概念不正确的理解为( )。 A (资产基金中的“资产”是行政单位部分资产而不是其全部资产 B (资产基金随资产增加而增加，随资产减少而减少 C (资产基金数额与其对应的资产数额一致 D (资产基金实际上是“物化”的基金 正确答案:D 我的答案:D 解析 5. 行政单位的逾期( )年以上、有确凿证据表明确实无法收回的应收账款，按规定报经批准后予以核销。 A (1年 B (5年 C (3年 D (7年 正确答案:C 我的答案:C 解析 6. 行政单位拟将占有、使用的国有资产对外出租、出借的的支配权属于( )。 A (国库 B (上级财政部门 C (同级财政部门 D (下级财政部门 正确答案:C 我的答案:C of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical 解析 7. 行政单位负债管理要求不包括哪项要求( )。 A (分类管理要求 B (规模控制要求 C (及时清理要求 D (报告完整要求 正确答案:D 我的答案:C 解析 8. 某行政单位行政管理用设备一台，其原值680 000元，预计使用年限为10年。 则固定资产月折旧额为( )。 A (3240元 B (5666.67元 C (6800元 D (6555.55元 正确答案:B 我的答案:B 解析 9. 属于会计服务项目的是( )。 A (会计人员熟悉财经法规 B (据形势的变化及时调整服务的类型、内容，以保证服务重点 C (会计人员了解资金的筹措、使用和运行情况，为各部门及时提供资金支持 D (为实现决策目标而制订各种，编制各种预算 of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical 正确答案:D 我的答案:空 解析 10. 下列各项中，属于会计部门规章的项目是( )。 A (中华人民共和国会计法 B (总会计师条例 C (会计电算化管理办法 D (财务会计报告条例 正确答案:C 我的答案:C 解析 三、多选题(每小题3分，10小题，共30分) 1. 行政单位经济特征包括( )。 A (财务资源来源单一性 B (财务资源使用的无偿性 C (财务资源来源的无偿性 D (预算管理是一切理财活动的中心 正确答案:ABD 我的答案:BC 解析 2. 行政单位会计机构设置、会计人员配备、会计基础工作、会计档案管理以及内 部控制等，按照( )等规定执行 A (《中华人民共和国会计法》 B (《会计基础工作规范》 C (《会计档案管理办法》 of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical D (《行政事业单位内部控制规范(试行)》 正确答案:ABCD 我的答案:ABCD 解析 3. 存货发出的计价方法有( )。 A (个别计价法 B (加权平均法 C (先进先出法 D (后进先出法 正确答案:ABC 我的答案:ABCD 解析 4. 行政单位会计应当按照业务或事项的经济特征确定会计要素，会计要素包括 ( )。 A (资产 B (负债 C (净资产 D (收入和支出 正确答案:ABCD 我的答案:ABD 解析 5. 职工薪酬包括( )。 A (基本工资 B (绩效工资 of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical C (社会保险费 D (住房公积金 正确答案:ABCD 我的答案:ABCD 解析 6. 按部门预算管理的要求划分，财政拨款收入分为( )。 A (基本支出拨款 B (其他收入 C (罚没收入 D (项目支出拨款 正确答案:AD 我的答案:ABCD 解析 7. 行政单位净资产具有特征( )。 A (净资产确认与计量最终取决于资产和负债的确认与计量标准 B (净资产的变动主要来源于收入减支出的余额 C (行政单位享有其净资产的拥有权和使用权 D (行政单位净资产产权属国家所有 正确答案:ABCD 我的答案:ABCD 解析 8. 财政资金支付程序具体分为( )两类。 A (财政授权支付 B (财政授权支付程序 of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical C (财政直接支付程序 D (财政直接支付 正确答案:BC 我的答案:AD 解析 9. 企业扩展分类标准应当包含( )。 A (日期信息 B (命名空间的格式 C (扩展分类标准模式文件 D (与其相关的链接库文件 正确答案:CD 我的答案:ABCD 解析 10. 会计人员爱岗的基本要求一般包括( )。 A (对单位负责 B (对国家负责 C (对家庭负责 D (对债权人和投资者负责 正确答案:ABD 我的答案:ABD 解析 of vision Yibin formation in the Center surrounded by, organic dispersion band of bead-space layout structure, as leading development of the city to the East along the Yangtze River. Shi Gu area, lingang new vision to expand, Naxi district to the North, the East open places to expand, Jiang an eastward connection, Ping Shan, radiation to the West; the South Bank area, the minjiang River area, Golden Sands area on a long-term basis in a reasonable space to develop, perfect urban district along the Yangtze River in Yibin "Ribbon multi-center" strategic vision of space frame. Yibin Center City development construction steering extension type extended and connotation type upgrade simultaneously of mode, in Metro construction of while is committed to old city transformation and built district of perfect, through live and industry with to of reasonable layout optimization city structure, improve city traffic operation efficiency; vigorously improved city environment, shaping city features, upgrade city quality, play city of service function, formed has perfect modern service capacity of big city. Construction of urban green space system, promoting the construction of peripheral green space and protection of historical