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1、河南省 2017 年普通高等学校对口招收中等职业学校毕业生考试财经类基础课考生注意：所有答案都要写在答题卡上，写在试题卷上无效一、选择题（财政与金融基础知识1-20 题；基础会计21-40 题。每小题 2 分，共 80 分。每小题中只有一个选项是正确的，请将正确选项涂在答题卡上）1下列属于准社会公共需要的是（）A国防 B环境保护 C高等教育D电力2一般认为，物价上涨以下，可视为物价稳定。（）A3%B 5%C6%D 7%3 市场经济条件下，是维护社会稳定和经济顺利运行的安全网和减震器。（）A社会福利B社会救济C社会优抚D社会保险4下列属于购买性支出的是（）A捐赠支出B财政补贴支出C债务支出D教育
2、支出5我国财政收入的主要来源是（）A税收收入B债务收入 C政府非税收入D其他收入6下列属于价外税的是（）A消费税B增值税 C关税 D资源税7 某企业 12 月份的利润总额为500 万元，经纳税调整，应调增项目为60 万元，应调减项目为40 万元，其适用税率为25%，则该企业12 月份应纳所得税额为万元。（）A130 B 125 C140 D 115 8我国各级政府预算的审批机关是（）A各级政府B各级财政机关C各级人民代表大会D各级纪检机关9王三采取分期付款的形式购买了一部手机，此时货币执行的是职能。（）A支付手段B流通手段 C价值尺度D储藏手段10人民币的国际标准化组织代码为（）ARMB B
3、RNB CCNY D CMY 11在整个利率体系中处于主导地位的是（）A市场利率B官定利率 C名义利率D实际利率12李先生有10 万元的闲置资金，决定存为3 年定期存款，3 年定期存款的利率为 4%，复利计息，其3 年期满收到的利息应为万元。（）A10 B1.2 C1.25 D 0.8 13商业银行中间业务的特点是（）A成本高、收益高、风险少B成本低、收益低、风险少C成本高、收益高、风险高D成本低、收益高、风险少14我国现行金融机构体系的核心是（）A中国人民银行B国有银行C政策性银行D非银行金融机构15商业银行最主要的资产业务是（）A现金资产B贷款业务C投资业务D票据贴现业务文档编码:CQ8L
4、8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3
5、ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L
6、8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3
7、ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L
8、8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3
9、ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L
10、8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E916在直接标价法下，如果单位外币折算的本币数额减少，则表明（）A外币升值，本币贬值B外币升值，本币升值C外币贬值，本币贬值D外币贬值，本币升值171 美元=6.3420 元人民币，1 美元=77.786 日元，则 1 元人民币=日元。（）A6.3420 B77.786 C12.625 D12.725 18银团贷款属于的金融活动。（）A货币市场B资本市场 C发行市场D流通市场1
11、9我国货币政策的首要目标是（）A稳定物价B充分就业 C稳定币值D经济增长20财政政策的核心内容是（）A财政政策主体B财政政策手段C财政政策工具D财政政策目标21不属于会计核算环节的是（）A确认 B记录 C报账 D报告22 甲企业为防止坏账损失，建立了坏账准备，体现了会计信息质量的要求。（）A可比性B可靠性 C相关性D谨慎性23引起所有者权益有增有减变动的是（）A收到国家投入的固定资产B以银行存款偿还长期借款C将资本公积转增资本D以厂房对外单位投资24某公司办公用楼当月租金80 万元，其中用银行存款支付30 万元，50 万元暂欠，按照权责发生制原则和现金收付制原则，分别计算确认当期的费用为文档编
12、码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L
13、1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编
14、码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L
15、1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编
16、码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L
17、1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编
18、码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9（）A30 万元，80 万元 B80 万元，0 万元C80 万元，50 万元 D80 万元，30 万元25企业计提固定资产折旧是以假设为前提的。（）A持续经营B会计主体 C会计分期D货币计量26下列属于动态会计要素的是（）A资产 B收入 C负债 D所有者权益27根据资产与权益的恒等关系以及借贷记账法的记账规则，检查账户记录是否正确的过程称为（）A记账 B报账 C试
19、算平衡D结账28“制造费用”是科目。（）A成本类B损益类 C资产类D负债类29设置会计账户的理论依据是（）A会计对象B会计要素 C会计科目D会计方程式30“利润分配”账户在年终结算后出现借方余额，表示（）A已分配的利润额B累计未弥补的亏损额C未分配的累计利润D已实现的利润总额31借贷记账法下，“累计折旧”的账户结构为（）A借增贷减，期末余额在借方B借减贷增，期末余额在贷方C借增贷减，期末一般无余额D借减贷增，期末一般无余额32企业购进一批原材料，价值6 000 元，款项未付，该笔经济业务应编制的记账凭证是（）文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编
20、码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L
21、1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编
22、码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L
23、1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编
24、码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L
25、1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编
26、码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9A收款凭证B付款凭证 C转账凭证D以上凭证均可33下列符合原始凭证填写要求的是（）A人民币贰万贰佰十玖元陆角整B人民币贰万零贰佰壹拾玖元陆角整C人民币贰万贰佰壹十玖元陆角整D人民币贰万零贰佰壹拾玖元34会计凭证的传递过程是（）A原始凭证填制或取得时起至会计账簿归档保管B会计凭证填制或取得时起至会计报表归档保管C原始凭证填制或取得时起至会计凭证归档保管D会计凭证填制或取得时起至会计账簿归档保管35用来登记各单位的全部经济业务，提供所有会计要素总
27、括核算资料的账簿是（）A明细分类账簿B备查账簿C日记账簿D总分类账簿36下列不属于对账内容的是（）A账证核对B账表核对 C账实核对D账账核对37某企业仓库被盗，为查明损失，立即进行了盘点，这种财产清查按时间分应属于（）A全面清查B局部清查 C定期清查D不定期清查38某企业 12 月 31 日银行存款日记账余额为15 000 元，经逐笔核对，未达账项如下：银行已收，企业未收的9 200 元；银行已付，企业未付的200 元，文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8
28、L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3
29、 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8
30、L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3
31、 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8
32、L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3
33、 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8
34、L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9调整后的企业存款余额为（）A24 000 B 5 600 C6 000 D 24 400 39年度财务报告应于年度终了后_ 内对外公布。（）A1 个月B2 个月 C3 个月D4 个月40关于科目汇总表账务处理程序的表述正确的是（）A科目汇总表可以减少登记总分类账的工作量B科目汇总表可以反映各科目的对应关系C适用于业务量较小的单位D科目汇总表无法实现发生额试算平衡二、判断题（财政与金融基础知识41-50 题；基础会计51-60 题。每小题1 分，共 20 分。每小题A 选项代表正确，B 选项代表错误，请将正确选项涂在答题卡上）41在
35、市场经济条件下，政府应该代替市场发挥作用。42在财政支出中，购买性财政支出的比重越大，政府对生产和就业的影响就越大。43税率是区别一个税种和另一个税种的根本标志。44政府预算是事先编制的，在执行过程中是不能变更的。45民间借贷的出借人不得将利息计入本金计算复利，否则不受法律保护。46在高利率的诱惑下，外国资本会迅速地流入，可以缓解一国国际收支的紧张状况。47我国商业银行可以从事企业债券、股票和金融债券投资。48证券投资基金的特点是：集合投资、专家管理和分散风险。文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y
36、3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ
37、8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y
38、3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ
39、8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y
40、3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ
41、8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y
42、3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E949以一定单位的本国货币标准来计算折合若干单位的外国货币，这种标价方法是直接标价法。50央行采用直接干预的货币政策，是以“银行的银行”身份，直接对商业银行的信贷业务、放款范围加以干预。51会计只能以货币为计量单位。52法律主体一定是会计主体，会计主体不一定是法律主体。53会计科目和会计账户的口径一致，性质相同，都具有一定的格式和结构，所以在实际工作中对会计科目和会计账户不加严格区分。54在借贷记账法下，账户用哪一方登记增加，哪一方登记减少，取决于账户的性质。55各期间费用账户在期末结转后均
43、无余额。56原始凭证按规定不得外借，如有特殊原因确实需要使用的，经本单位会计机构负责人、会计主管人员批准，可以复印，但必须登记。57各单位必须设置的账簿为日记账、总账、明细账及备查账。58现金日记账和银行存款日记账要做到日清月结。59资产负债表是反映企业某一特定期间财务状况的动态报表。60记账凭证处理程序是直接根据原始凭证逐笔登记总分类账的一种账务处理程序。三、名词解释题（每小题 4 分，共 16 分）61经常性支出62分税制63再贴现文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9
44、文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1
45、F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9
46、文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1
47、F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9
48、文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1
49、F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E9
50、文档编码:CQ8L8M3M2L6 HE1F8L1G4Y3 ZT6F4W2D3E964汇票四、简答题（每小题8 分，共 32 分）65公共财政的基本特征有哪些？66我国的货币层次是如何划分的？67目前，消费信用“受宠”的原因有哪些？68如何认识股票是收益与风险共存的有价证券？五、综合题（2 小题，共 32 分）69当经济出现严重衰退或萧条，企业开工不足，失业人数急剧增加，大量生产资源处于闲置状态时，应选择何种财政政策和货币政策的搭配形式来恢复经济平衡？请说明理由。（14 分）70小明听说邻居张大爷要去中国人民银行取钱，觉得有点不太对劲，可又说不清楚问题在哪里。你觉得有问题吗？请你谈谈中国人民银行