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1、判断题(所属课程：探秘财务共享服务中心)页首1.企业通过建立财务共享服务中心，能够促进企业核心业务的发展。A、对B、错正确答案：A 判断题(所属课程：探秘财务共享服务中心)页首2.分公司、子公司数量多、分布广的大型企业、企业集团应当探索利用信息技术促进会计工作的集中，逐步建立财务共享服务中心。A、对B、错正确答案：A 判断题(所属课程：探秘财务共享服务中心)页首3.信息技术日益更新换代，财务共享服务价值的发挥离不开强大的信息系统支撑。A、对B、错正确答案：A 判断题(所属课程：现金流量表的编制与分析)页首4.间接法的编制原理是以本期净利润为起点，调整影响经营活动现金净流量但不影响净利润、影响净
2、利润但不影响经营活动现金净流量的因素。A、对B、错正确答案：A 判断题(所属课程：现金流量表的编制与分析)页首5.“取得投资收益收到的现金”是指企业对其他企业的权益工具、债务工具、合营企业中的权益投资分回的现金股利、利息以及股票股利。A、对B、错正确答案：B 判断题(所属课程：现金流量表的编制与分析)页首6.现金比率是偿债能力分析的重要指标之一。对于不同的报表使用者来说，衡量现金比率的标准是相同的。A、对B、错正确答案：B 判断题(所属课程：重庆市会计基础工作规范实施细则解读)页首7.规模较小的单位，可以用银行对账单代替银行存款日记账。A、对B、错文档编码:CG10K9V9X6S9 HY7K4
3、R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1
4、 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D
5、7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W
6、6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:
7、CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9
8、V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9
9、 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6正确答案：B 判断题(所属课程：重庆市会计基础工作规范实施细则解读)页首8.会计师事务所出具的审计报告一般不再需要接受财政部门的检查和监督。A、对B、错正确答案：B 判断题(所属课程：重庆市会计基础工作规范实施细则
10、解读)页首9.凡是有错误的原始凭证，必须重新填写。A、对B、错正确答案：B 判断题(所属课程：重庆市会计基础工作规范实施细则解读)页首10.登记账簿时发生错误，应当将错误的文字或者数字划红线注销，对于错误的数字，只更正其中的错误数字；对于文字错误，应当将该文字全部划红线更正。A、对B、错正确答案：B 单选题(所属课程：探秘财务共享服务中心)页首文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文
11、档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG
12、10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9
13、X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 H
14、Y7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1
15、I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 Z
16、M10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B
17、3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W611.以下哪个指标不属于财务共享服务中心的效率评价指标（）。A、费用报销周期（核算岗）B、付款处理及时率（结算岗）C、付款记录平均处理耗时（结算岗）D、支付差错率（结算岗）正确答案：D 单选题(所属课程：探秘财务共享服务中心)页首12.财务共享服务中心的目标管理中关注流程中的各个风险点，制定操作手册规范员工操作，是为了（）。A、提升业务处理效率B、提高会计信息质量C、提升客户满意度D、降低经营成本正确答案：B 单选题(
18、所属课程：探秘财务共享服务中心)页首13.界定共享服务中心与客户的实际关系，明确提供服务的内容、时间期限和服务标准，是共享服务模式的（）。A、统一性B、协议性C、服务性文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:C
19、G10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V
20、9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9
21、HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R
22、1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1
23、ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7
24、B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6
25、D、专业性正确答案：B 单选题(所属课程：探秘财务共享服务中心)页首14.财务共享服务模式和财务集中最明显的区别是（）。A、规模性B、管理控制C、流程再造D、标准化正确答案：C 单选题(所属课程：探秘财务共享服务中心)页首15.区域共享服务中心具有的特点是（）。A、规模经济优势明显，但需要一个完全整合的系统B、标准化程度相对较低，但对系统和人员的要求也相对较低C、比起全球中心，区域共享服务中心管理较难D、是针对某类具体业务的全球中心，需要面临全球税务和法规的挑战正确答案：B 单选题(所属课程：现金流量表的编制与分析)页首16.编制现金流量表调整分录时，()科目不在“销售商品提供劳务收到的现金”
26、中反映。A、主营业务收入文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7
27、B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6
28、文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:C
29、G10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V
30、9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9
31、HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R
32、1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6B、应交税费应交增值税（销项）C、应交税费应交增值税（进项）D、应收账款正确答案：C 单选题(所属课程：现金流量表的编制与分析)页首17.在采用
33、间接法将净利润调节为经营活动产生的现金流量时，下列各调整项目中，属于调增项目的有()。A、投资收益B、递延所得税资产增加C、固定资产报废损失D、经营性应付项目的减少正确答案：C 单选题(所属课程：现金流量表的编制与分析)页首18.某企业当期净利润为800 万元，投资收益为300 万元，与筹资活动有关的财务费用为50 万元，经营性应收项目增加80 万元，经营性应付项目减少30 万元，固定资产折旧为40万元，无形资产摊销为20 万元。假设没有其他影响经营活动现金流量的项目，该企业当期经营活动产生的现金流量净额为（）万元。A、400 B、850 C、450 文档编码:CG10K9V9X6S9 HY7
34、K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4
35、J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM1
36、0D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D
37、6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编
38、码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10
39、K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6
40、S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6D、500 正确答案：D 单选题(所属课程：现金流量表的编制与分析)页首19.A 公司本年购买商品支付的现金750 万元，本年支付以前年度购买商品的未付款项85万元和本年预付款项78 万元。假定不考虑其他因素，
41、“购买商品接受劳务支付的现金”为()万元。A、913 B、835 C、828 D、665 正确答案：A 单选题(所属课程：现金流量表的编制与分析)页首20.在编制现金流量表调整分录时，借贷方向的确定方法是()。A、资产类项目增加用借，减少用贷B、权益类项目增加用借，减少用贷C、现金流入时贷记现金流入类项目D、现金流出时借记现金流出类项目正确答案：A 单选题(所属课程：重庆市会计基础工作规范实施细则解读)页首文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9
42、V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9
43、 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4
44、R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1
45、 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D
46、7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W
47、6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:
48、CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W621.下列各项中，不属于单位内部会计控制制度的有（）。A、购销业务流程办法B、会计人员岗位责任制度C、财产清查制度D、内部会计管理体系正确答案：A 单选题(所属课程：重庆市会计基础工作规范实施细则解读)页首22.会计工作的政府监督中，下列无权代表国家对各单位的财务会计工作实行监督的机关是（）。A、财政部门B、工商部门C、税务部门D、审计部门正确答案：B 单
49、选题(所属课程：重庆市会计基础工作规范实施细则解读)页首23.下列各项中，属于在会计档案销毁清册上签署意见的人员是（）。A、会计主管人员B、会计机构负责人C、主管会计工作负责人D、单位负责人文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B
50、3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文档编码:CG10K9V9X6S9 HY7K4R1I4J1 ZM10D7B3D6W6文