2012年 淮安会计继续教育--初级会计实务(中) 限时考试

2012年 淮安会计继续教育--初级会计实务(中) 限时考试 淮安市2012年《初级会计实务》(中)考试 试卷类型:限时测试试卷 考试时间:150分钟 一、单项选择题(本类题共15小题，每小题2分，共30分。每小题备选答案中，只有一个符合题意的正确答案。) 1.假设企业每月末计提利息，企业每季度末收到银行寄来的短期借款利息付款单时，应贷记( )科目。 A.库存现金 B.银行存款 C.财务费用 D.应付利息 【正确答案】:B 【解析】:企业计提短期借款利息时，借记“财务费用”，贷记“应付利息”;通过银行存款支付短期借款利息时，借记“财务费用”、“应付利息”等科目，贷记“银行存款”科目。 2.某公司向职工发放自产的加湿器作为福利，该产品的成本为每台150元，共有职工500人，计税价格为200元，增值税税率为17%，计入该公司应付职工薪酬的金额为( )元。 A.117000 B.75000 C.100000 D.92000 【正确答案】:A 【解析】:本题的分录是: 借:管理费用 117000 贷:应付职工薪酬 117000 借:应付职工薪酬 117000 贷:主营业务收入 100000 应交税费——应交增值税(销项税额) 17000 借:主营业务成本 75000 贷:库存商品 75000 3.某工业生产企业为小规模纳税人，采用计划成本对进行日常核算，本期购入原材料一批，取得增值税专用发票上注明原材料价款为200000元，增值税额为34000元，材料尚未到达，并支付运费1200元，已取得运费发票，其在采购的时候应计入“材料采购”账户的金额为(【正确答案】: B )元。 A.201200 B.235200 C.218116 D.217000 4.企业出售固定资产应交的营业税，应借记的会计科目是( )。 A.营业税金及附加 B.其他业务成本 C.营业外支出 D.固定资产清理 【正确答案】:D 【解析】:企业出售固定资产缴纳的营业税应计入固定资产清理中，最终影响固定资产处置净损益，不通过营业税金及附加核算。 5.应交消费税的委托加工物资收回后用于连续生产应税消费品的，按规定准予抵扣的由受托方代收代缴的消费税，应当记入( )科目。 A.生产成本 B.应交税费 C.主营业务成本 D.委托加工物资 【正确答案】:B 【解析】:委托加工物资收回后直接用于销售的，其所负担的消费税应计入委托加工物资成本;如果收回的委托加工物资用于连续生产应税消费品的，应将所负担的消费税先记入“应交税费——应交消费税”科目的借方，按规定用以抵扣加工的消费品销售后所负担的消费税。 6.下列项目中，不属于资本公积核算内容的是( )。 A.接受捐赠的无形资产 B.发行股票时实际收到的款额超过股票面值总额的部分 C.持股比例不变的情况下，被投资单位除净损益以外的所有者权益增加，权益法下投资单位所有者权益的增加数额 D.企业收到投资者出资额超出其在注册资本或股本中所占份额的部分 【正确答案】:A 【解析】:企业收到投资者出资额超出其在注册资本或股本中所占份额的部分及直接计入所有者权益的利得和损失属于资本公积核算的内容。选项A，接受捐赠的无形资产应该计入营业外收入中核算。 7.对于在中规定了买方有权退货条款的销售，如无法合理确定退货的可能性，则符合商品销售收入确认条件的时点是( )。 A.收到货款时 B.发出商品时 C.签订合同时 D.买方正式接受商品或退货期满时 【正确答案】:D 【解析】:对于在合同中规定了买方有权退货条款的销售，如无法合理确定退货的可能性，则应在买方正式接受商品或者退货期满时确认商品的销售收入，此时才符合销售商品收入确认的条件。 8.下列项目中，应计入其他业务收入的是(【正确答案】: B)。 A.转让无形资产所有权收入 B.出租固定资产收入 C.罚款收入 D.股票发行收入 9.甲企业销售A产品每件500元，若客户购买100件(含100件)以上可得到10,的商业折扣。乙公司于2012年11月5日购买该企业产品200件，款项尚未支付。按规定现金折扣条件为2/10，1/20，n/30。适用的增值税税率为17,。甲企业于11月23日收到该笔款项，则应给予乙公司的现金折扣的金额为(【正确答案】:A)元。(假定计算现金折扣时不考虑增值税) A.900 B.1000 C.1170 D.2340 10.某企业销售商品7 000件，每件售价50元(不含增值税)，增值税税率17%，企业为购货方提供的商业折扣为15%，提供的现金折扣条件为2/10、1/20、n/30(计算现金折扣时不考虑增值税)。该企业在这项交易中应确认的收入金额为(【正确答案】:B)元。 A.320 000 B.308 200 C.297 500 D.320 200 11.2011年9月1日，某公司与客户签订一项安装劳务合同，预计2012年12月31日完工;合同总金额为2 400万元，预计总成本为2 000万元。截止2011年12月31日，该公司实际发生成本600万元，预计将要发生成本1 400万元。假定该合同的结果能够可靠地估计，采用已经发生的成本占估计总成本的比例确认收入。2011年度对该项合同确认的收入为 (【正确答案】:A)万元。 A.720 B.640 C.350 D.600 【解析】:2011年度对该项合同应确认的收入=2 400×(600/2 000)=720(万元)。 12.企业取得与资产相关的政府补助，实际收到款项时，借记“银行存款”科目，贷记( )科目。 A.资本公积 B.营业外收入 C.其他业务收入 D.递延收益 【正确答案】:D 【解析】:企业取得与资产相关的政府补助，不能全额确认为当期收益，应当随着相关资产的使用逐渐计入以后各期的收益。也就是说，与资产相关的政府补助在实际收到时应该确认为递延收益。 13.关于政府补助的计量，下列说法中不正确的是(【正确答案】:C)。 A.政府补助为货币性资产的，应当按照收到或应收的金额计量 B.政府补助为非货币性资产的，公允价值能够可靠计量时，应当按照公允价值计量 C.政府补助为非货币性资产的，应当按照账面价值计量 D.政府补助为非货币性资产的，如不能可靠取得公允价值的，应当按照名义金额计量 【解析】:政府补助为非货币性资产的，应当按照公允价值计量;公允价值不能可靠取得的，按照名义金额计量，不能按账面价值计量。 14.下列各项中，可以计入递延收益项目的是()。 A.罚款取得的款项 B.取得与资产相关的政府补助 C.接受捐赠资产 D.捐赠支出 【正确答案】:B 【解析】:罚款取得的款项、接受捐赠记入“营业外收入”，对外捐赠资产记入“营业外支出”。 15.下列交易或事项，不应确认为营业外支出的是( )。 A.公益性捐赠支出 B.无形资产出售净损失 C.固定资产盘亏净损失 D.计提坏账准备 【正确答案】:D 【解析】:选项D，计提坏账准备计入资产减值损失科目;选项A、B、C均计入营业外支出科目。 二、多项选择题(本类题共10小题，每小题2分，共20分。每小题备选答案中，有两个或两个以上符 合题意的正确答案。) 1.下列各项中，属于企业应付职工薪酬核算的有( )。 A.职工教育经费 B.企业医务人员的工资 C.住房公积金 D.非货币性福利 【正确答案】:A, B, C, D 【解析】:职工教育经费、企业医务人员的工资、住房公积金和非货币性福利都属于企业应付职工薪酬核算。 2.企业记入“管理费用”的税金有( )。 A.土地使用税 B.印花税 C.房产税 D.车船税 【正确答案】:A, B, C, D 3.下列税金中，可能记入“营业税金及附加”科目的有( )。 A.营业税 B.印花税 C.消费税 D.增值税 【正确答案】:B, C, 4.企业按规定应交纳消费税的项目有( )。 A.销售应税消费品取得收入 B.销售不动产取得收入 C.出租无形资产取得收入 D.企业自建厂房领用自产应税消费品 【正确答案】: A,D 5.下列各项中，企业弥补亏损的渠道主要有( ) A.以资本公积弥补亏损 B.以盈余公积弥补亏损 C.用以后5年税前利润弥补 D.用5年后的税后利润弥补 【正确答案】:A, B, C, 【解析】:企业弥补亏损的渠道主要有三条:一是用以后年度税前利润弥补;二是用以后年度税后利润 弥补;三是以盈余公积弥补。 6.企业跨期提供劳务的，期末可以按照完工百分比法确认收入的条件包括( )。 A.劳务总收入能够可靠地计量 B.相关的经济利益能够流入企业 C.劳务的完成程度能够可靠地确定 D.劳务总成本能够可靠地计量 【正确答案】A,B,C,D 【解析】:企业跨期提供劳务的，期末可以按照完工百分比法确认收入的条件包括:第一，劳务总收入 和总成本能够可靠地计量;第二，与交易相关的经济利益能够流入企业;第三，劳务的完成程度能够可 靠地确定。 7.下列各项中，可用于确定所提供劳务完工进度的方法有( )。 A.根据测量的已完工作量加以确定 B.按已经发生的成本占估计总成本的比例计算确定 C.按已经收到的金额占合同总金额的比例计算确定 D.按已经提供的劳务占应提供劳务总量的比例计算确定 【正确答案】A,B,D 8.下列各项中，应计入财务费用的有( )。 A.诉讼费 B.业务招待费 C.汇兑损失 D.购货单位享受的现金折扣 【正确答案】C,D 9.下列各项中，影响当期利润表中净利润的有( )。 A.对外捐赠无形资产 B.确认所得税费用 C.固定资产盘亏净损失 D.固定资产出售利得 【正确答案】A,B,C,D 【解析】:企业的净利润,利润总额,所得税费用，选项A.C.D影响利润总额，进而影响净利润，选项B直接影响净利润. 10.下列各项中，影响营业利润的项目有( )。 A.营业外收入 B.公允价值变动损益 C.资产减值损失 D.所得税费用 【正确答案】B,C 【解析】:营业利润,营业收入,营业成本,营业税金及附加,销售费用,管理费用,财务费用,资产减值损失，公允价值变动收益(,公允价值变动损失)，投资收益(,投资损失)，利润总额,营业利润，营业外收入,营业外支出，净利润,利润总额,所得税费用，所以营业外收入不影响营业利润的计算，影响利润总额和净利润的计算，所得税费用影响净利润的计算。 三、判断题(本类题共15小题，每小题2分，共30分，你认为正确的用"?"表示，错误的用"×"表示。) 1.企业向银行或其他金融机构借入的各种款项所发生的利息应当计入财务费用。(【正确答案】:错) 2.预收货款业务不多的企业，可以不单独设置“预收账款”科目，其所发生的预收货款，可通过“应收账款”科目核算。(【正确答案】:对) 3.企业按规定计算出应交的城市维护建设税，一般都是借记“营业税金及附加”科目，贷记“应交税费——应交城市维护建设税”科目。实际上交时，借记“应交税费——应交城市维护建设税”科目，贷记“银行存款”科目。(【正确答案】:对) 4.企业只有在对外销售消费税应税产品时才应交纳消费税。(【正确答案】:错) 【解析】:企业自产自用应税消费品也应按规定交纳消费税。 5.企业接受投资者作价投入的材料物资，应按投资合同或约定价值确定材料物资价值(投资合同或协议约定价值不公允的除外)和在注册资本中应享有的份额。(【正确答案】:对) 6.不管企业期初是否存在未弥补的亏损，当期计提法定盈余公积的基数都是当期实现的净利润。(【正确答案】:错) 7.企业对于发出的商品，不符合收入确认条件的，应按其实际成本编制会计分录:借记“发出商品”科目，贷记“库存商品”科目。(【正确答案】:对 ) 8.企业在确认商品销售收入后发生的销售折让，应在实际发生时计入财务费用。(【正确答案】:错) 9.在采用支付手续费的委托代销方式下，委托方应在收到代销清单时确认收入。(【正确答案】:对) 10.政府向企业提供补助具有无偿性的特点。政府并不因此而享有企业的所有权，企业未来也不需要以提供服务、转让资产等方式偿还。(【正确答案】:对) 11.企业取得与资产相关的政府补助，应当确认为递延收益，并在该项资产使用寿命内分期计入当期损益。(【正确答案】:对) 12.费用是指企业在日常活动中发生的、会导致资产减少的、与向所有者分配利润无关的经济利益的总流出。(【正确答案】:错) 13.企业出售原材料取得的款项扣除其成本及相关费用后的净额，应当计入营业外收入或营业外支出。(【正确答案】:错) 【解析】:企业出售原材料应该确认其他业务收入，结转其他业务成本。 14.企业自己耗用的低值易耗品的摊销应通过营业税金及附加科目核算。(【正确答案】:错) 【解析】:企业自己耗用的低值易耗品的摊销应根据用途计入到制造费用、管理费用等科目，不通过营业税金及附加科目核算。 15.企业计算所得税费用时，应该用当期所得税加上递延所得税资产本期发生额，减去递延所得税负债本期发生额。(【正确答案】:错) 淮安市2012年《初级会计实务》(中)考试 试卷类型:限时测试试卷 考试时间:150分钟 一、单项选择题(本类题共15小题，每小题2分，共30分。每小题备选答案中，只有一个符合题意的正确答案。) 1.下列关于应付票据处理的说法中，正确的是( )。 A.企业到期无力支付的商业承兑汇票，应按账面余额转入“短期借款” B.企业支付的银行承兑手续费，计入当期“管理费用” C.应付票据到期支付时，按面值结转 D(企业开出并承兑商业汇票时，应按票据的票面金额贷记“应付票据” 【正确答案】:D 2.下列项目中，不属于应付职工薪酬核算内容的是( )。 A.津贴和补贴 B.奖金 C.退休金 D.社会保险费 【正确答案】:C 【解析】:应付职工薪酬包括:职工工资、奖金、津贴和补贴，职工福利费，医疗、养老、失业、工伤、生育等社会保险费，住房公积金，工会经费，非货币性福利等。 3.某公司向职工发放自产的加湿器作为福利，该产品的成本为每台150元，共有职工500人，计税价格为200元，增值税税率为17%，计入该公司应付职工薪酬的金额为( )元。 A.117000 B.75000 C.100000 D.92000 【正确答案】:A 【解析】:本题的分录是: 借:管理费用 117000 贷:应付职工薪酬 117000 借:应付职工薪酬 117000 贷:主营业务收入 100000 应交税费——应交增值税(销项税额) 17000 借:主营业务成本 75000 贷:库存商品 75000 4.某工业生产企业为小规模纳税人，采用计划成本对材料进行日常核算，本期购入原材料一批，取得增值税专用发票上注明原材料价款为200000元，增值税额为34000元，材料尚未到达，并支付运费1200元，已取得运费发票，其在采购的时候应计入“材料采购”账户的金额为( )元。 A.201200 B.235200 C.218116 D.217000 【正确答案】:B 5.某企业发行到期一次还本付息的债券，按其票面利率计算确定的应付未付利息，应该记入( )科目。 A.应付债券——应计利息 B.应付债券——利息调整 C.应付利息 D.应付债券——面值 【正确答案】:A 【解析】:对于分期付息、到期一次还本的债券，其按票面利率计算确定的应付未付利息通过“应付利息”科目核算;对于一次还本付息的债券，其按票面利率计算确定的应付未付利息通过“应付债券——应计利息”科目核算。 6.应交消费税的委托加工物资收回后用于连续生产应税消费品的，按规定准予抵扣的由受托方代收代缴的消费税，应当记入( )科目。 A.生产成本 B.应交税费 C.主营业务成本 D.委托加工物资 【正确答案】:B 【解析】:委托加工物资收回后直接用于销售的，其所负担的消费税应计入委托加工物资成本;如果收回的委托加工物资用于连续生产应税消费品的，应将所负担的消费税先记入“应交税费——应交消费税”科目的借方，按规定用以抵扣加工的消费品销售后所负担的消费税。 7.下列项目中，不属于资本公积核算内容的是( )。 A.接受捐赠的无形资产 B.发行股票时实际收到的款额超过股票面值总额的部分 C.持股比例不变的情况下，被投资单位除净损益以外的所有者权益增加，权益法下投资单位所有者权益的增加数额 D.企业收到投资者出资额超出其在注册资本或股本中所占份额的部分 【正确答案】:A 【解析】:企业收到投资者出资额超出其在注册资本或股本中所占份额的部分及直接计入所有者权益的利得和损失属于资本公积核算的内容。选项A接受捐赠的无形资产应该计入营业外收入中核算。 8.某企业2011年发生亏损100万元，按规定可以用2012年度税前利润弥补，该企业2012年实现利润60万元，弥补了上年部分亏损，2012年末企业对实现的会计利润的会计处理是( )。 A.借:利润分配——盈余公积补亏60，贷:利润分配——未分配利润60 B.借:本年利润60，贷:利润分配——未分配利润60 C.借:盈余公积60，贷:利润分配——未分配利润60 D.借:利润分配——未分配利润60，贷:利润分配——其他转入60 【正确答案】:B 【解析】:无论税前利润还是税后利润弥补亏损，无需单独编制专门账务处理，只需要将本年利润转入“利润分配——未分配利润”科目的贷方，自然就弥补了亏损。 9.按照会计准则的规定，下列项目中不应确认为收入的是( )。 A.出售原材料取得的收入 B.设备出租收入 C.违约金收入 D.销售商品收取的不含税价款 【正确答案】:C 【解析】:选项C应记入“营业外收入”，属于利得，不属于收入。 10.甲企业销售A产品每件500元，若客户购买100件(含100件)以上可得到10,的商业折扣。乙公司于2012年11月5日购买该企业产品200件，款项尚未支付。按规定现金折扣条件为2/10，1/20，n/30。适用的增值税税率为17,。甲企业于11月23日收到该笔款项，则应给予乙公司的现金折扣的金额为( )元。(假定计算现金折扣时不考虑增值税) A.900 B.1000 C.1170 D.2340 【正确答案】:A 【解析】:应给予客户的现金折扣,500×200×(1,10,)×1,,900(元)。 11.某企业销售商品7 000件，每件售价50元(不含增值税)，增值税税率17%，企业为购货方提供的 商业折扣为15%，提供的现金折扣条件为2/10、1/20、n/30(计算现金折扣时不考虑增值税)。该企业 在这项交易中应确认的收入金额为( )元。 A.320 000 B.308 200 C.297 500 D.320 200 【正确答案】:C 12.关于政府补助的计量，下列说法中不正确的是( )。 A.政府补助为货币性资产的，应当按照收到或应收的金额计量 B.政府补助为非货币性资产的，公允价值能够可靠计量时，应当按照公允价值计量 C.政府补助为非货币性资产的，应当按照账面价值计量 D.政府补助为非货币性资产的，如不能可靠取得公允价值的，应当按照名义金额计量 【正确答案】:C 13.下列各项中，可以计入递延收益项目的是( )。 A.罚款取得的款项 B.取得与资产相关的政府补助 C.接受捐赠资产 D.捐赠支出 【正确答案】:B 【解析】:罚款取得的款项、接受捐赠记入“营业外收入”，对外捐赠资产记入“营业外支出”。 14.下列各项中，不属于费用的是( )。 A.主营业务成本 B.销售费用 C.营业外支出 D.营业税金及附加 【正确答案】:C 【解析】:费用是企业日常活动中发生的经济利益的总流出，选项A、B、D均属于费用;营业外支出不 是日常活动中发生的，不属于费用，是以答案选C。 15.某企业收到用于补偿已发生费用的政府补助，应在取得时计入( )。 A.营业外收入 B.递延收益 C.其他业务收入 D.其他应收款 【正确答案】:B 二、多项选择题(本类题共10小题，每小题2分，共20分。每小题备选答案中，有两个或两个以上符 合题意的正确答案。) 1.关于小规模纳税企业的账务处理，下列说法中正确的有( )。 A.小规模纳税企业不享有进项税额的抵扣权，支付的增值税直接计入有关货物或劳务的成本 B.小规模纳税企业应当按照不含税销售额和规定的增值税征收率计算交纳增值税 C.销售货物或提供应税劳务时只能开具普通发票，不能开具增值税专用发票 D.销售货物或提供应税劳务时既能开具普通发票，又能开具增值税专用发票 【正确答案】:A,B,D 2.企业吸收投资者出资时，下列会计科目的余额不会发生变化的有( )。 A.库存股 B.股本 C.长期股权投资 D.资本公积 【正确答案】:A,C 3.下列各科目中，能够反映已经发出但尚未确认销售收入的商品成本的有( )。 A.生产成本 B.委托代销商品 C.发出商品 D.库存商品 【正确答案】:B, C 【解析】:“生产成本”反映的是尚未完工产品的成本;“库存商品”反映的是已验收入库但尚未发出 商品的成本。 4.下列有关收入确认的表述中，正确的有( )。 A.如劳务的开始和完成分属于不同会计期间，应按完工百分比法确认收入 B.在收取手续费方式下，委托代销方式销售商品时要在收到受托方开具的代销清单时确认收入 C.资产使用费收入应当按合同规定确认 D.在预收款销售方式下，收到货款时确认收入 【正确答案】:B,C 5.企业跨期提供劳务的，期末可以按照完工百分比法确认收入的条件包括( )。 A.劳务总收入能够可靠地计量 B.相关的经济利益能够流入企业 C.劳务的完成程度能够可靠地确定 D.劳务总成本能够可靠地计量 【正确答案】:A,B,C,D 【解析】:企业跨期提供劳务的，期末可以按照完工百分比法确认收入的条件包括:第一，劳务总收入 和总成本能够可靠地计量;第二，与交易相关的经济利益能够流入企业;第三，劳务的完成程度能够可 靠地确定。 6.下列各项中，可用于确定所提供劳务完工进度的方法有( )。 A.根据测量的已完工作量加以确定 B.按已经发生的成本占估计总成本的比例计算确定 C.按已经收到的金额占合同总金额的比例计算确定 D.按已经提供的劳务占应提供劳务总量的比例计算确定 【正确答案】:A,B,D 7.让渡资产使用权的收入确认条件不包括( )。 A.与交易相关的经济利益能够流入企业 B.收入的金额能够可靠地计量 C.资产所有权上的风险已经转移 D.没有继续保留资产的控制权 【正确答案】:C,D 【解析】:让渡资产使用权的收入确认条件有两个:1.与交易相关的经济利益能够流入企业;2.收入的 金额能够可靠地计量。 8.下列各项中，属于让渡资产使用权收入的有( )。 A.转让无形资产使用权取得的收入 B.以经营租赁方式出租固定资产取得的租金 C.进行债权投资收取的利息 D.进行股权投资取得的现金股利 【正确答案】:A, B, C, D 9.企业日常经营活动涉及的下列各种税金中，应计入营业税金及附加的有( )。 A.矿产资源补偿费 B.营业税 C.增值税销项税额 D.城市维护建设税 【正确答案】:B,D 【解析】:营业税金及附加科目核算企业日常经营活动中发生的营业税、消费税、资源税、教育费附加 和城市维护建设税等。矿产资源补偿费应计入管理费用;增值税销项税额不影响损益，与营业税金及附 加无关。 10.下列各项中，不应在发生时确认为销售费用的有( )。 A.车间管理人员的工资 B.投资性房地产的折旧额 C.专设销售机构固定资产的维修费 D.预计产品质量保证损失 【正确答案】:A,B 三、判断题(本类题共15小题，每小题2分，共30分，你认为正确的用"?"表示，错误的用"×"表示。) 1.某企业为小规模纳税人，销售产品一批，含税价格82400元，增值税征收率3%，该批产品应交增值税为2400元。(【正确答案】:对) 【解析】:该批产品应交增值税额=82400?(1，3%)×3%,2400(元)。 2.企业按规定计算出应交的城市维护建设税，一般都是借记“营业税金及附加”科目，贷记“应交税费——应交城市维护建设税”科目。实际上交时，借记“应交税费——应交城市维护建设税”科目，贷记“银行存款”科目。(【正确答案】:对) 3.企业只有在对外销售消费税应税产品时才应交纳消费税。(【正确答案】:错) 【解析】:企业自产自用应税消费品也应按规定交纳消费税。 4.企业增发新股，企业的股本或实收资本金额增加，但是所有者权益总额不发生变化。(【正确答案】:错) 5.企业接受投资者作价投入的材料物资，应按投资合同或协议约定价值确定材料物资价值(投资合同或协议约定价值不公允的除外)和在注册资本中应享有的份额。(【正确答案】:对) 6.不管企业期初是否存在未弥补的亏损，当期计提法定盈余公积的基数都是当期实现的净利润。(【正确答案】:错) 7.企业的收入包括主营业务收入、其他业务收入和营业外收入。(【正确答案】:错)) 8.企业对于发出的商品，不符合收入确认条件的，应按其实际成本编制会计分录:借记“发出商品”科目，贷记“库存商品”科目。(【正确答案】:对) 9.企业2011年5月售出的产品在2012年6月被退回时，企业应冲减2011年度的主营业务收入和主营业务成本。(【正确答案】:错) 10.在采用支付手续费的委托代销方式下，委托方应在收到代销清单时确认收入。(【正确答案】:对) 11.企业劳务的开始和完成分属于不同的会计期间，且在资产负债表日提供劳务交易的结果能够可靠估计的，应采用完工百分比法确认劳务收入。(【正确答案】:对) 12.企业应将让渡资产使用权取得的收入计入到营业外收入中。(【正确答案】:错) 【解析】:企业让渡资产使用权的使用费收入，一般应作为其他业务收入处理。 13.政府向企业提供补助具有无偿性的特点。政府并不因此而享有企业的所有权，企业未来也不需要以提 供服务、转让资产等方式偿还。(【正确答案】:对) 14.某企业2012年年初有上年形成的亏损25万元，当年实现利润总额10万元，所得税税率为25,。则企业2012年需要交纳企业所得税2.5万元。(【正确答案】:错) 15.企业计算所得税费用时，应该用当期所得税加上递延所得税资产本期发生额，减去递延所得税负债本期发生额。(【正确答案】:错) 【解析】:企业计算所得税费用时，应该用当期所得税加上递延所得税资产本期转回金额(或减去递延所得税资产本期发生额)，加上递延所得税负债本期发生额(或减去递延所得税负债本期转回金额)。 淮安市2012年《初级会计实务》(中)考试 试卷类型:限时测试试卷 考试时间:150分钟 一、单项选择题(本类题共15小题，每小题2分，共30分。每小题备选答案中，只有一个符合题意的正确答案。) 1.假设企业每月末计提利息，企业每季度末收到银行寄来的短期借款利息付款通知单时，应贷记( )科目。 A.库存现金 B.银行存款 C.财务费用 D.应付利息 【正确答案】:B 【解析】:企业计提短期借款利息时，借记“财务费用”，贷记“应付利息”;通过银行存款支付短期借款利息时，借记“财务费用”、“应付利息”等科目，贷记“银行存款”科目。 2.A公司2010年建造办公楼领用外购原材料10000元，原材料购入时支付的增值税为1700元;因自然灾害毁损原材料一批，其实际成本20000元，经确认损失材料的增值税3400元。则A公司计入“应交税费—应交增值税(进项税额转出)”科目的金额为( )元。 A.680 B.1020 C.1700 D.5100 【正确答案】:C 【解析】:办公楼属于非应税项目，建造办公楼领用外购原材料，原增值税进项税额不允许抵扣，因此A公司计入“应交税费—应交增值税(进项税额转出)”科目的金额为1700元。因自然灾害毁损的存货增值税进项税额是可以抵扣的，不需要做增值税进项税额转出处理。 3.企业出售固定资产应交的营业税，应借记的会计科目是( )。 A.营业税金及附加 B.其他业务成本 C.营业外支出 D.固定资产清理 【正确答案】:D 【解析】:企业出售固定资产缴纳的营业税应计入固定资产清理中，最终影响固定资产处置净损益，不通过营业税金及附加核算。 4.某企业发行到期一次还本付息的债券，按其票面利率计算确定的应付未付利息，应该记入( )科目。 A.应付债券——应计利息 B.应付债券——利息调整 C.应付利息 D.应付债券——面值 【正确答案】:A 【解析】:对于分期付息、到期一次还本的债券，其按票面利率计算确定的应付未付利息通过“应付利息”科目核算;对于一次还本付息的债券，其按票面利率计算确定的应付未付利息通过“应付债券——应计利息”科目核算。 5.下列项目中，不属于资本公积核算内容的是( )。 A.接受捐赠的无形资产 B.发行股票时实际收到的款额超过股票面值总额的部分 C.持股比例不变的情况下，被投资单位除净损益以外的所有者权益增加，权益法下投资单位所有者权益的增加数额 D.企业收到投资者出资额超出其在注册资本或股本中所占份额的部分 【正确答案】:A 【解析】:企业收到投资者出资额超出其在注册资本或股本中所占份额的部分及直接计入所有者权益的利得和损失属于资本公积核算的内容。选项A，接受捐赠的无形资产应该计入营业外收入中核算。 6.按照会计准则的规定，下列项目中不应确认为收入的是( )。 A.出售原材料取得的收入 B.设备出租收入 C.违约金收入 D.销售商品收取的不含税价款 【正确答案】:C 【解析】:选项C应记入“营业外收入”，属于利得，不属于收入。 7.对于在合同中规定了买方有权退货条款的销售，如无法合理确定退货的可能性，则符合商品销售收入确认条件的时点是( )。 A.收到货款时 B.发出商品时 C.签订合同时 D.买方正式接受商品或退货期满时 【正确答案】:D 【解析】:对于在合同中规定了买方有权退货条款的销售，如无法合理确定退货的可能性，则应在买方正式接受商品或者退货期满时确认商品的销售收入，此时才符合销售商品收入确认的条件。 8.企业采用支付手续费的委托代销商品，委托方确认商品销售收入的时间是( )。 A.签订代销协议时 B.发出商品时 C.收到代销清单时 D.收到代销款时 【正确答案】:C 9.2011年9月1日，某公司与客户签订一项安装劳务合同，预计2012年12月31日完工;合同总金额为2 400万元，预计总成本为2 000万元。截止2011年12月31日，该公司实际发生成本600万元，预计将要发生成本1 400万元。假定该合同的结果能够可靠地估计，采用已经发生的成本占估计总成本的比例确认收入。2011年度对该项合同确认的收入为 ( )万元。 A.720 B.640 C.350 D.600 【正确答案】:A 【解析】:该项合同应确认的收入=2 400×(600/2 000)=720(万元)。 10.关于政府补助的计量，下列说法中不正确的是( )。 A.政府补助为货币性资产的，应当按照收到或应收的金额计量 B.政府补助为非货币性资产的，公允价值能够可靠计量时，应当按照公允价值计量 C.政府补助为非货币性资产的，应当按照账面价值计量 D.政府补助为非货币性资产的，如不能可靠取得公允价值的，应当按照名义金额计量 【正确答案】:C 【解析】:政府补助为非货币性资产的，应当按照公允价值计量;公允价值不能可靠取得的，按照名义金额计量，不能按账面价值计量。 11.下列各项中，可以计入递延收益项目的是( )。 A.罚款取得的款项 B.取得与资产相关的政府补助 C.接受捐赠资产 D.捐赠支出 【正确答案】:B 【解析】:罚款取得的款项、接受捐赠记入“营业外收入”，对外捐赠资产记入“营业外支出”。 12.下列各项中，不属于费用的是( )。 A.主营业务成本 B.销售费用 C.营业外支出 D.营业税金及附加 【正确答案】:C 【解析】:费用是企业日常活动中发生的经济利益的总流出，选项A、B、D均属于费用;营业外支出不是日常活动中发生的，不属于费用，因此答案选C。 13.企业对于已经发出且符合收入确认条件的商品(未计提存货跌价准备)，其成本应借记的科目是( )。 A.在途物资 B.发出商品 C.库存商品 D.主营业务成本 【正确答案】:D 14.下列各项中，应计入管理费用的是( )。 A.企业管理人员差旅费 B.固定资产发生的盘亏净损失 C.筹建期间资本化的借款利息支出 D.生产车间管理人员工资 【正确答案】:A 【解析】:选项B，固定资产发生的盘亏净损失应该计入营业外支出中;选项C，筹建期间长期借款利息费用，如果满足资本化条件的，应该计入相关资产成本，如果不满足资本化条件的，应该计入管理费用;选项D，生产车间管理人员工资应该计入制造费用。 15.某企业收到用于补偿已发生费用的政府补助，应在取得时计入( )。 A.营业外收入 B.递延收益 C.其他业务收入 D.其他应收款 【正确答案】:A 二、多项选择题(本类题共10小题，每小题2分，共20分。每小题备选答案中，有两个或两个以上符合题意的正确答案。) 1.下列( )企业在交纳时不需要预计应交数的税金，不通过“应交税费”科目核算。 A.土地增值税 B.矿产资源补偿费 C.印花税 D. 耕地占用税 【正确答案】:C,D 2.关于小规模纳税企业的账务处理，下列说法中正确的有( )。 A.小规模纳税企业不享有进项税额的抵扣权，支付的增值税直接计入有关货物或劳务的成本 B.小规模纳税企业应当按照不含税销售额和规定的增值税征收率计算交纳增值税 C.销售货物或提供应税劳务时只能开具普通发票，不能开具增值税专用发票 D.销售货物或提供应税劳务时既能开具普通发票，又能开具增值税专用发票 【正确答案】:A, B, C 【解析】:小规模纳税企业不享有进项税额的抵扣权，支付的增值税直接计入有关货物或劳务的成本;小规模纳税企业应当按照不含税销售额和规定的增值税征收率计算交纳增值税;销售货物或提供应税劳务时只能开具普通发票，不能开具增值税专用发票。 3.下列税金中，可能记入“营业税金及附加”科目的有( )。 A.营业税 B.印花税 C.消费税 D.增值税 【正确答案】: B, C 4.企业按规定应交纳消费税的项目有( )。 A.销售应税消费品取得收入 B.销售不动产取得收入 C.出租无形资产取得收入 D.企业自建厂房领用自产应税消费品 【正确答案】:A, D 5.下列有关收入确认的表述中，正确的有( )。 A.如劳务的开始和完成分属于不同会计期间，应按完工百分比法确认收入 B.在收取手续费方式下，委托代销方式销售商品时要在收到受托方开具的代销清单时确认收入 C.资产使用费收入应当按合同规定确认 D.在预收款销售方式下，收到货款时确认收入 【正确答案】:B, C 【解析】:如劳务的开始和完成分属于不同会计期间，且在期末能对该项劳务交易的结果作出可靠估计的，应按完工百分比法确认收入，选项A叙述不完整，所以不正确。收取手续费方式下委托代销商品都是在收到代销清单时确认收入的，所以选项B是正确的。资产使用费收入应当按合同规定确认，选项C正确。预收款销售下，应该在发出商品时确认收入，因此，选项D不正确。 6.下列各项中，工业企业应确认为其他业务收入的有( )。 A.对外销售材料收入 B.出售专利所有权收入 C.处置营业用房净收益 D.转让商标使用权收入 【正确答案】:A, D 【解析】:选项B出售无形资产所有权和选项C处置营业用房都是非日常经营活动，取得的处置净损益要记入到营业外收支中，不记入到其他业务收入科目。 7.下列各项中，可用于确定所提供劳务完工进度的方法有( )。 A.根据测量的已完工作量加以确定 B.按已经发生的成本占估计总成本的比例计算确定 C.按已经收到的金额占合同总金额的比例计算确定 D.按已经提供的劳务占应提供劳务总量的比例计算确定 【正确答案】:A, B, D 【解析】:提供劳务的完工进度的确认方法可以选用:(1)已完工作的测量，要由专业的测量师对已经提供的劳务进行测量;(2)已经提供的劳务占应提供劳务总量的比例;(3)已经发生的成本占估计总成本的比例。 8.下列各项中，属于让渡资产使用权收入的有( )。 A.转让无形资产使用权取得的收入 B.以经营租赁方式出租固定资产取得的租金 C.进行债权投资收取的利息 D.进行股权投资取得的现金股利 【正确答案】:A, B, C, D 9.下列关于政府补助的表述中，正确的有( )。 A.政府既可以以银行转账的方式拨付政府补助，也可以向企业无偿划拨长期非货币性资产 B.企业取得政府无偿划拨的非货币性资产，应以其公允价值确认和计量 C.企业取得政府无偿划拨的非货币性资产，应以其账面价值确认和计量 D.企业取得的与资产相关的政府补助，应自相关资产可供使用时确认为营业外收入 【正确答案】:A, B, 10.下列各项中，影响当期利润表中净利润的有( )。 A.对外捐赠无形资产 B.确认所得税费用 C.固定资产盘亏净损失 D.固定资产出售利得 【正确答案】:A, B, C, D 【解析】:企业的净利润,利润总额,所得税费用，选项A、C、D影响利润总额，进而影响净利润，选项B直接影响净利润。 三、判断题(本类题共15小题，每小题2分，共30分，你认为正确的用"?"表示，错误的用"×"表示。) 1.企业向银行或其他金融机构借入的各种款项所发生的利息应当计入财务费用。( ) 【正确答案】:错 【解析】:企业向银行或其他金融机构借入的各种款项所发生的利息除可能计入财务费用外，还可能计入在建等科目。 2.“应付票据”指企业购买材料、商品和接受劳务供应等而开出承兑的银行汇票。( ) 【正确答案】:错 【解析】:应付票据是指企业购买材料、商品和接受劳务供应等而开出承兑的商业汇票，包括商业承兑汇票和银行承兑汇票。 3.预收货款业务不多的企业，可以不单独设置“预收账款”科目，其所发生的预收货款，可通过“应收账款”科目核算。( ) 【正确答案】:对 4.企业按规定计算出应交的城市维护建设税，一般都是借记“营业税金及附加”科目，贷记“应交税费——应交城市维护建设税”科目。实际上交时，借记“应交税费——应交城市维护建设税”科目，贷记“银行存款”科目。( ) 【正确答案】:对 5.企业购入资产超过正常信用条件延期付款实质具有融资性质时，应按购买价款的现值，借记“固定资产”、“在建工程”等科目，按应支付的价款总额，贷记“长期应付款”科目，按其差额借记“未确认融资费用”科目。( ) 【正确答案】:对 6.企业增发新股，企业的股本或实收资本金额增加，但是所有者权益总额不发生变化。( ) 【正确答案】:错 【解析】:企业增发新股，企业的股本或实收资本金额增加，能够引起所有者权益总额变化，因为股本和实收资本都是属于所有者权益。 7.企业接受投资者作价投入的材料物资，应按投资合同或协议约定价值确定材料物资价值(投资合同或协议约定价值不公允的除外)和在注册资本中应享有的份额。( ) 【正确答案】:对 8.不管企业期初是否存在未弥补的亏损，当期计提法定盈余公积的基数都是当期实现的净利润。( ) 【正确答案】:错 9.企业2011年5月售出的产品在2012年6月被退回时，企业应冲减2011年度的主营业务收入和主营业务成本。( ) 对 错 【正确答案】:错 【解析】:一般的销售退回应直接冲减退回当期的主营业务收入和主营业务成本。 10.在采用完工百分比法确认收入时，本年确认的收入=劳务总收入×本年年末劳务的完成程度。( ) 【正确答案】:错 11.企业应将让渡资产使用权取得的收入计入到营业外收入中。( ) 【正确答案】:错 【解析】:企业让渡资产使用权的使用费收入，一般应作为其他业务收入处理。 12.政府向企业提供补助具有无偿性的特点。政府并不因此而享有企业的所有权，企业未来也不需要以提供服务、转让资产等方式偿还。( ) 【正确答案】:对 13.企业取得与资产相关的政府补助，应当确认为递延收益，并在该项资产使用寿命内分期计入当期损益。( ) 【正确答案】:对 14.2012年11月1日，A公司收到政府补助7 000元，用于补偿A公司已经发生的管理部门相关费用和损失，甲公司应冲减管理费用。( ) 【正确答案】:错 【解析】:对于与收益相关的政府补助，用于补偿企业已经发生的费用或损失的，取得时直接计入当期营业外收入。 甲公司处理应为: 借:银行存款 7 000 贷:营业外收入 7 000 15.企业自己耗用的低值易耗品的摊销应通过营业税金及附加科目核算。( ) 【正确答案】:错 【解析】:企业自己耗用的低值易耗品的摊销应根据用途计入到制造费用、管理费用等科目，不通过营业税金及附加科目核算。 (英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption struggle of the latest achievements. < rule > the party's eighteen years implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of the party constitution consciousness, maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of principles. There is no doubt that shall, in accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post processing, constitute violations, in accordance with the relevant provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in simple "one size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative technique removed the "personal" in violation of the provisions, content and not to change the original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth mentioning is, > < Regulations in Article 150 about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic life and debriefing honesty responsibility, such as Real to the party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection and supervision organs and cadres to the < code > and < > as the deepening of the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be strict discipline, discipline must be punished, and severely punish the acts in violation of rules and regulations.