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1、精品文档精品文档2015 年会计继续教育考试卷一、单选题1、事业单位应当按照规定编制年度决算，由主管部门审核汇总后报（）审批。A、出纳B、采购人员C、财政部门D、销售部门2、内部控制的（）是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整，提高经营效率和效果，促进企业实现发展战略。A、目标B、方法C、手段D、定义3、盘亏现金，属于应由责任人赔偿或向有关人员追回的部分，下列选项中账务处理正确的是（）。A、借记“待处理财产损溢”科目，贷记“其他应付款”科目B、借记“其他应收款”科目，贷记“待处理财产损溢”科目C、借记“经费支出”科目，贷记“库存现金”科目D、借记“库存现金”科目，
2、贷记“其他收入”科目4、行政单位为保障机构正常运转和完成工作任务所发生的资金耗费和损失，指的是行政单位（）。A、资产B、负债精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 1 页，共 13 页精品文档精品文档C、收入D、支出5、通过（）派出机构对行政单位的内部控制进行监督和评价。A、人民代表大会B、国务院C、各级人民政府D、审计署6、向上一级预算单位申报预算，且没有下级预算单位的行政单位，为（）。A、一级预算单位B、二级预算单位C、基层预算单位D、三级预算单位7、单位应当实行内部控制关键岗位工作人员的（），明确轮岗周期。A、轮岗制度B、不相容岗位分离C、授权审批制度D、监督制
3、度8、依据会计核算资料和其他有关信息资料，对单位财务活动过程及其结果进行的研究、分析和评价。这称之为（）。A、财务分析精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 2 页，共 13 页文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T1
4、0L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:C
5、Q8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB
6、5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4
7、T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码
8、:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2
9、HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1精品文档精品文档B、财务结算C、财务评估D、财务失真9、根据
10、本单位实际情况，按照权责对等的原则，采取成立联合工作小组并确定牵头部门或牵头人员等方式，对有关经济活动实行统一管理。这称为（）。A、归口管理B、内部管理C、宏观管理D、单位管理10、下列不属于净资产的是（）。A、财政拨款结转B、财政拨款支出C、其他资金结转结余D、资产基金二、多选题1、下列属于公共基础设施的有（）。A、城市交通设施B、公共照明设施C、环保设施D、防灾设施2、下列属于修订行政单位会计制度所遵循的基本原则的有（）。精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 3 页，共 13 页文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文
11、档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7
12、N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P
13、9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z
14、1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4
15、O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P
16、6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K
17、9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1精品文档精品文档A、符合财政改革与发展方向B、是与新规则相衔接C、有利于行政单位会计实务操作D、根据某些人的意愿3、行政单位财务报表包括（）。A、资产负债表B、收入支出表C、支出明细表D、财政拨款收入支出表4、单位内部控制的控制方法包括（）。A、不相容岗位相互分离B、内部授权审批控制C、归口管理D、预算控制5、内部控制关键岗位主要包括（）。A、预
18、算业务管理B、收支业务管理C、政府采购业务管理D、合同管理精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 4 页，共 13 页文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L
19、7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L
20、7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8
21、R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X
22、8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T1
23、0L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:C
24、Q8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1精品文档精品文档6、建立资产（），采取资产记录、实物保管、定期盘点、账实核对等措施，确保资产安全完整。A、合同管理制度B
25、、日常管理制度C、定期清查机制D、预算管理制度7、内部控制的目标是（），提高经营效率和效果，促进企业实现发展战略。A、合理保证企业经营管理合法合规B、财务报告及相关信息真实完整C、评估企业体系是否运行有效、适宜、持续改进D、资产安全8、下列选项中属于在收入支出表中列示的项目有（）。A、财政拨款收入B、其他资金支出C、财政应返还额度D、应付职工薪酬9、单位建立与实施内部控制，应当遵循的原则包括（）。A、全面性原则B、重要性原则C、制衡性原则D、适应性原则精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 5 页，共 13 页文档编码:CQ8R2S4O7N2 HB5X8L7P6P9
26、ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文
27、档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7
28、N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P
29、9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z
30、1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4
31、O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P
32、6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1精品文档精品文档10、行政单位编制预算，应当综合考虑（）因素。A、资产占有和使用情况B、以前年度结转和结余情况C、以前年度工作计划和相应支出需求D、以前年度预算执行情况三、判断题1、内部控制关键岗位工作人员应当具备与其工作岗位相适应的资格和能力。（）对错2、经济活动风险评估结果应当形成书面报告并及时提交单位领导班子，作为
33、完善内部控制的依据。（）对错3、行政单位应当严格执行预算，按照收支平衡的原则，合理安排各项资金，不得超预算安排支出。（）对错4、资产基金是指行政单位的货币性资产在净资产中占用的金额。（）对错5、行政单位应当依法接受主管预算单位和财政、审计部门的监督。（）对错6、政单位的资产应当按照取得时的实际成本进行计量。除国家另有规定外，行政单位不得自行调整其账面价值。（）对错7、单位应当建立健全合同内部管理制度。（）对错精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 6 页，共 13 页文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2
34、S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L
35、7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L
36、7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8
37、R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X
38、8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T1
39、0L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:C
40、Q8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1精品文档精品文档8、事业单位预算是指事业单位根据事业发展目标和计划编制的年度财务收支计划。（）对错9、会计信息质量要求是行政单位进行会计核算的指导思想和衡量会计工作成败的标准。（）对错10、应缴财政款是指行政单位按照规定取得的应当上缴财政的款项，年终清缴后，本科目一般应无余额。（）对错一、单选题1、（）是指当年预算已执行但未完成，或者因故未执行，下一年度需要按照原
41、用途继续使用的资金。A、结转资金B、专用基金C、滚动基金D、增值基金【正确答案】A【您的答案】A 正确 2、（）是指反映事业单位在某一会计期间财政补助收入、支出、结转及结余情况的报表。A、资产负债表B、利润表C、财政补助收入支出表D、附表【正确答案】C【您的答案】C 正确 3、行政单位盘盈现金时的账务处理正确的是（）。A、借：库存现金贷：待处理财产损溢B、借：待处理财产损溢贷：库存现金C、借：库存现金贷：其他应收款D、借：待处理财产损溢贷：其他收入【正确答案】A【您的答案】A 正确 精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 7 页，共 13 页文档编码:CQ8R2S4O
42、7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6
43、P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9
44、Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S
45、4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7
46、P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7
47、K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R
48、2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1精品文档精品文档4、内部控制应当符合国家有关规定和单位的实际情况，并随着外部环境的变化、单位经济活动的调整和管理要求的提高，不断修订和完善。提现了（）。A、全面性原则B、适应性原则C、制衡性原则D、谨慎性原则【正确答案】B【您的答案】B 正确 5、下列选项中属于非货币性资产的是（）。A、固
49、定资产B、库存现金C、应收账款D、银行存款【正确答案】A【您的答案】A 正确 6、下列选项关于固定资产的清查盘点表述正确的是（）。A、行政单位的固定资产应当定期进行清查盘点，每年仅需盘点一次B、盘亏的固定资产，按照确定的入账价值，借记“固定资产”科目，贷记“待处理财产损溢”科目C、盘盈的固定资产，按照盘亏固定资产的账面价值，借记“待处理财产损溢”科目D、盘盈的固定资产，同类或类似固定资产的实际成本或市场价格无法可靠取得，按照名义金额入账【正确答案】D【您的答案】D 正确 7、逾期（），且有确凿证据表明确实无法收回的应收账款，按规定报经批准后予以核销。A、1 年或以上B、3 年或以上C、4 年或
50、以上D、5 年或以上【正确答案】B【您的答案】B 正确 8、事业单位预算应当自求收支平衡，（）编制赤字预算。A、不得B、可以精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 8 页，共 13 页文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD4T10L7K9Z1文档编码:CQ8R2S4O7N2 HB5X8L7P6P9 ZD