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1、更多考试资料可以访问会计证考试网http:/www.kjz.cc/1支票的提示付款期限为自出票日起【B】A7日B10日C1个月D3个月2根据支付结算办法的规定，银行卡的持卡人将单位的现金存入银行卡账户的，可以对单位卡所属单位处以【A】人民币以内的罚款。A1000 元B2000 元C5000 元D10000 元3实行【D】税款的纳税人可实行简易申报、简并征期等申报纳税方式。A查账征收B查定征收C查验征收D定期定额征收【答案解析】：实行定期定额缴纳税款的纳税人可实行简易申报、简并征期等申报纳税方式。4既可以用于支取现金，也可以用于转账的是【C】。A现金支票B转账支票C普通支票D银行汇票【答案解析】
2、支票结算管理办法规定，普通支票可以用于支取现金，也可以用于转账。5从事生产、经营的纳税人外出经营，自其在同一县(市)实际经营或提供劳务之日起，在连续的 12个月内累计超过180天的，应当自期满之日起【B】内，向生产、经营所在地税务更多考试资料可以访问会计证考试网http:/www.kjz.cc/机关申报办理税务登记。A15天B30天C60天D90天【答案解析】本题考点是开业税务登记的要求。6【C】是税收征收管理工作的中心环节，是全部税收征管工作的目的和归宿，在整个税收工作中占据着极其重要的地位。A税务登记B纳税申报C税款征收D税收减免【答案解析】本题考点是税款征收的管理规定。7票据持票人在票据
3、未到期前为获取现金向银行贴付一定利息而发生的票据转让行为称为【A】。A贴现B转贴现C再贴现D背书转让【答案解析】本题考点是有关商业汇票贴现的基本规定。8我国的银行账户分为【A】、一般存款账户、临时存款账户和专用存款账户。A基本存款账户B支票账户C存款账户D现金账户文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5
4、H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4
5、 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5
6、H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4
7、 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5
8、H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4
9、 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3更多考试资料可以访问会计证考试网http:/www.kjz.cc/【答案解析】：企事业单位的存款
10、账户有四类；基本存款账户、一般存款账户、I 临时存款账户和专用存款账户。9某企业未按照税务机关规定的应于2007 年6月10日缴纳的税款300万元拖至 6月16日缴纳，根据税收征收管理法的规定，税务机关依法加收该企业滞纳金【A】万元。A09 B009 C05 D005【答案解析】本题考点是滞纳金的计算应纳滞纳金一滞纳税款 滞纳天数 05%。本题中应纳滞纳金=300 万元 6 05%=0 9(万元)10税务登记的主要内容，一般通过纳税人填写【B】来体现。A纳税申报表B税务登记表C完税凭证D财务报表【答案解析】本题考点是税务登记的有关规定。文档编码:CX5H1I2K7H4 HV5T2H4T8I4
11、ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H
12、1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4
13、ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H
14、1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4
15、ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H
16、1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3文档编码:CX5H1I2K7H4 HV5T2H4T8I4 ZX6N7U5Q8E3