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2013-2010行政单位财务规则与会计制度继续教育试题及答案

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d f irst in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking , chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifi e d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" and environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cia lize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. " Har d" is a "peasa nts, pea sants . Four water effects still la cks

《行政单位财务规则与会计制度操作指南》考试题满分100分
一、单项选择题 1.按调整的幅度不同,预算调整分为( A )。 A.局部调整和全面调整 B.零基预算和滚动预算 C.总预算和单位预算 D.中央政府预算和地方政府预 算 2.下列说法错误的是( C )。 A.事业单位预算在执行过程中,国家对财政补助收入和从财政专户核拨的预算外资金一般不予调整 B.上级下达的事业计划有较大调整,或者根据国家有关政策增加或者减少支出,对预算执行影响较 大时,事业单位可以报请主管部门或者财政部门调整预算 C.非财政补助收入部分需要调增或者调减的,单位不得自行调整 D.收入预算调整后,相应调增或者调减支出预算 3.下列说法错误的是( B )。 A.定额或者定项补助根据国家有关政策和财力可能,结合事业特点、事业发展目标和计划、事业单 位收支及资产状况等确定 B.定额或者定项补助一定不可以为零 C.非财政补助收入大于支出较多的事业单位,可以实行收入上缴办法 D.具体办法由财政部门会同有关主管部门制定 4.投资收益、利息收入、捐赠收入属于事业单位收入的哪一项?(D) A.事业收入 B.上级补助收入 C.财政补助收入 D.其他收入 5.下列说法错误的是( B )。 A.非财政补助收入大于支出较多的事业单位,可以实行收入上缴办法 B.事业单位应当按照规定编制年度决算,然后直接报财政部门审批 C.预算执行中,国家对财政补助收入和财政专户管理资金的预算一般不予调整 D.事业单位预算应当自求收支平衡,不得编制赤字预算 6.单位的决算工作包括三个方面的内容,下面哪一项是多余的?( C ) A 决算前的准备 B 编制决算草案 C.编制决算报告 D.编写决算说明书

compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned demolition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消

To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng.

II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k

protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innov ation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establ i sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhance the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural pro duction, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

7.事业单位的财务活动在( B )的领导下,由单位财务部门统一管理。A.会计主管 B.单位负责人 C.经理 D.老板 8.下列说法错误的是( C )。 A.事业单位预算由收入预算和支出预算组成 B.定额或者定项补助可以为零 C.非财政补助收入大于支出较多的事业单位,单位一般结存留用 D.国家对事业单位实行核定收支、定额或者定项补助、超支不补、结转和结余按规定使用的预算管 理办法 9.事业单位部门预算的执行不包括下列的哪一项?( A ) A.建立预算编审小组 B.分解落实预算指标 C.制定实施预算的各项管理制度和管理办法 D.单位的非财政预算内拨款的收入,要按照有关规定,实行财政专户管理 10.正确处理事业发展需要和资金供应的关系、社会效益和经济效益的关系,国家、集体和个人三者 利益的关系。不包括下列的哪一项( C )。 A.要正确处理事业发展需要和资金供应的关系 B.要正确处理社会效益和经济效益的关系 C.要正确处理短期效益和长期效益的关系 D.要正确处理国家、集体和个人三者利益关系 11.下列说法错误的是( C )。 A.行政事业单位的会计组织系统分为主管会计单位、二级会计单位和基层会计单位三级 B.主管会计单位(简称“主管单位”),即向财政部门领报经费,并发生预算管理关系,有所属会 计单位的会计单位 C.二级会计单位可以直接向财政部门领报经费,而不用向主管会计单位或上一级会计单位领报经费. D.向同级财政部门领报经费,没有下级会计单位的,视同基层会计单位 12.进一步完善事业单位的预算管理办法,加强事业单位预算编制和执行管理,并明确事业单位决算 管理的有关要求,以上属于新《规则》的哪项修改?( A ) A.强化事业单位的预算管理 B.完善事业单位结转和结余资金管理 C.规范事业单位收入管理 D.规范 事业单位支出管理 13.明确事业单位建立健全财务风险控制机制,规范和加强借入款项管理,防范财务风险。以上属于 新《规则》的哪项修改?(C)A.规范事业单位收入管理 B.规范事业单位支出管理 C.加强事业单位 负债管理 D.加强事业单位资产管理 14.下列事业单位就对外投资说法错误的是( A )。
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng. II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

A.任何情况下,事业单位都可以使用财政拨款及其结余进行对外投资,从事股票、期货、基金、企 业债券等投资 B.在保证单位正常运转和事业发展的前提下,按照国家有关规定可以对外投资的,应当履行相关审 批程序 C.事业单位应当加强支出的绩效管理,提高资金使用的有效性 D.事业单位财务监督应当实行事前监督、事中监督、事后监督相结合,日常监督与专项监督相结合 15.下列说法错误的是( D )。 A.事业单位实行核定收支,定额或者定项补助,超支不补,结转和结余按规定使用的预算管理办法 B.要求事业单位应当将各项收入与支出全部纳入单位预算,实行“一个单位一本预算”,统一核算, 统一管理,使事业单位收支管理更加全面完整 C.从基层预算单位开始编制预算,使预算编制细化到具体项目上 D.突出事业单位的公益属性,单位不限定对外投资经营活动 16.下列属于对附属单位补助的特点是(A)。 A.无偿拨付的、不需单独报账的、国家预算以外的资金 B.限定用于特殊的业务活动或某些专门活动,且要求附属单位单独核算并报账 C.向附属单位投入须按投资协议或合同的规定,由附属企业支付资金使用费或缴纳利润的资金 D.其 它 17.基本工资、补助工资属于事业单位支出的哪项支出。(A)A.事业支出 B.经营支出 C.对附属单位 补助支出 D.上缴上级支出 18.利息支出、捐赠支出属于事业单位支出的哪项支出。(D)A.事业支出 B.经营支出 C.上缴上级支 出 D.其他支出 19.下列哪项不属于事业单位专项资金的特点的是(D)。A.来源于财政或上级单位以及单位自筹部 分 B.用于特定事项 C.需要单独核算 D.遵循成本效益原则 20.下列各种说法不正确的是(C)。 A.结转和结余是指事业单位年度收入与支出相抵后的余额 B.财政拨款结转和结余的管理,应当按照同级财政部门的规定执行 C.事业单位应当加强事业基金的管理,有时支出可以超出基金规模 D.非财政拨款结余可以按照国家有关规定提取职工福利基金,剩余部分作为事业基金用于弥补以后 年度单位收支差额

compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消

To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing.

II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work

protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

3

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

1.事业单位会计核算的( A )是向会计信息使用者提供与事业单位财务状况、事业成果、预算执行等 有关的会计信息,反映事业单位受托责任的履行情况,有助于会计信息使用者进行社会管理、作出经济 决策。 A.目标 B.原则 C.态度 D.方法 2.事业单位应当划分会计期间,会计期间至少分为年度和月度。会计年度、月度等会计期间的起讫日期 采用( A )日期。 A.公历 B.农历 C.任意 D.以上选项都不对 3.事业单位会计核算应当以( 民币金额计量。 A.人民币 B.美元 C.欧元 D.任意货币 A )作为记账本位币。发生外币业务时,应当将有关外币金额折算为人

4.同类事业单位中不同单位发生的相同或者相似的经济业务或者事项,应当采用统一的会计政策,确保 同类单位会计信息口径一致,相互可比。这体现了事业单位提供的会计信息应当具有( B )。 A.重要性 B.可比性 C.谨慎性 D.原则性 5.( A )是指事业单位占有或者使用的能以货币计量的经济资源,包括各种财产、债权和其他权利。 A.资产 B.负债 C.所有者权益 D.损益 6.( C )是指事业单位在开展业务活动及其他活动中为耗用而储存的资产,包括材料、燃料、包装物 和低值易耗品等。 A.固定资产 B.金融资产 C.存货 D.无形资产 7.( A A.收入 B.支出 C.资产 D.负债 8.( B )是指事业单位开展业务及其他活动依法取得的非偿还性资金。

)是反映事业单位某一特定日期的财务状况和某一会计期间的事业成果、预算执行等会计信息
To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng. II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k

compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消

protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

的文件。 A.会计准则 B.财务会计报告 C.宪法 D.刑法 9.( A )是指反映事业单位在某一特定日期的财务状况的报表。 A.资产负债表 B.利润表 C.所有者权益变动表 D.附注 10.( C )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 11.( A )是指事业单位附属独立核算单位按照有关规定上缴的收入。 ( A.附属单位上缴收入 B.财政补助收入 C.事业收入 D.上级补助收入 12.( A )是指事业单位开展专业业务活动及其辅助活动发生的、今本。 A.事业支出 B.对附属单位补助支出 C.上缴上级支出 D.经营支出 13.( A )是指反映事业单位在某一特定日期的财务状况的报表。 A.资产负债表 B.现金流量表 C.附表 D.辅助报表 14.( C )是指对在会计报表中列示项目的文字描述或明细资料,以及对未能在会计报表中列示项目 的说明等。 A.资产负债表 B.现金流量表 C.附注 D.辅助报表 15.( A )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。 A.事业单位预算 B.事业单位决算 C.事业单位审计 D.事业单位统计
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing. II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel



5

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

16.事业单位预算包括收入预算和( A.支出预算 B.资产预算 C.负债预算 D.净资产预算 17.事业单位预算应当自求( A.收支平衡 B.收大于支 C.收小于支 D.都不正确 a

A )。

),不得编制赤字预算。

18.( b )是指事业单位根据预算执行结果编制的年度报告。 A.事业单位预算 B.事业单位决算 C.事业单位审计 D.事业单位统计 19.事业单位应当按照规定编制年度决算,由( A A.主管部门 B.销售部门 C.审计部门 D.统计部门 20.不属于财务分析指标的是( D )。 A.支出完成率 B.资产负债率 C.人员支出与公用支出分别占事业支出的比率 D.公积金提取比例 21.流动资产是指预计在( A.1 年内(含 1 年) B.2 年内(含 2 年) C.3 年内(含 3 年) D.4 年内(含 4 年) 22.不属于货币资金的是( A.库存现金 B.银行存款 C.零余额账户用款额度 D.低值易耗品 A )变现或者耗用的资产。 )审核汇总后报财政部门审批。

D

)。

23.不属于无形资产的是( D A.商标权 B.著作权 C.土地使用权 D.在建工程

)。

compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消

To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng.

II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k

protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

24.( A )是指事业单位应付未付的职工工资、津贴补贴等。 A.应付职工薪酬 B.应收账款 C.预付账款 D.长期借款 25.( A )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

1.下列项目中,关于财政补助收入支出表“本年数”栏各项目的内容和填列方法,说法错误的是(B )。 A.“年初财政补助结转结余”项目及其所属各明细项目,反映事业单位本年初财政补助结转和结余 余额 B.“本年财政补助收入”项目及其所属各明细项目,反映事业单位本年度从上级财政部门取得的各 类财政拨款金额 C.“本年归集调入财政补助结转结余”项目及其所属各明细项目,反映事业单位本年度取得主管部 门归集调入的财政补助结转结余资金或额度金额 D.“调整年初财政补助结转结余”项目及其所属各明细项目,反映事业单位因本年发生需要调整以 前年度财政补助结转结余的事项,而对年初财政补助结转结余的调整金额 答案解析:“本年财政补助收入”项目及其所属各明细项目,反映事业单位本年度从同级财政部门 取得的各类财政拨款金额。各项目应当根据“财政补助收入”科目及其所属明细科目的本年发生额 填列。 2.下列项目中,关于收入支出表中“事业类支出”项目的填列方法,说法错误的是(A )。 A.“事业支出”项目,反映事业单位使用财政补助的资金发生的各项事业支出 B.“上缴上级支出”项目,反映事业单位按照财政部门和主管部门的规定上缴上级单位的支出 C.“对附属单位补助支出”项目,反映事业单位用财政补助收入之外的收入对附属单位补助发生的 支出 D.“其他支出”项目,反映事业单位除事业支出、上缴上级支出、对附属单位补助支出、经营支出 以外的其他支出 答案解析:“事业支出”项目,既反映财政补助支出,也反映事业单位使用财政补助以外的资金发 生的各项事业支出。 3.下列项目中,关于“无形资产”科目,说法错误的是(C )。 A.本科目核算事业单位无形资产的原价 B.本科目应当按照无形资产的类别、项目等进行明细核算 C.事业单位购入的不构成相关硬件不可缺少组成部分的应用软件,不应作为无形资产核算 D.无形资产是指事业单位持有的没有实物形态的可辨认非货币性资产,包括专利权、商标权、著作 权、土地使用权、非专利技术等 答案解析:事业单位购入的不构成相关硬件不可缺少组成部分的应用软件,应当作为无形资产核算。 4.下列项目中,关于将 “固定资产”科目、“无形资产”科目的原账余额转入新账,说法错误的是 (C )。 A.对于达不到新制度中固定资产确认标准的,应当将相应余额转入新账中“存货”科目 B.对于符合新制度中固定资产确认标准的,应当将相应余额转入新账中“固定资产”科目
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing. II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

7

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

C.新制度设置了“无形资产”科目,核算尚未摊销的无形资产价值 D.事业单位按新制度规定对无形资产进行摊销的,应当自 2013 年 1 月 1 日起设置和启用“累计摊 销”科目 答案解析:新制度设置了“无形资产”科目,核算无形资产的原价。原账中“无形资产”科目余额 反映的是尚未摊销的无形资产价值。 5.新修订的《事业单位会计制度》篇幅长达近 5 万字,包括(C )个部分内容。 A.3 B.4 C.5 D.6 答案解析:新修订的《事业单位会计制度》篇幅长达近 5 万字,包括五部分内容:总说明、会计科 目名称和编号、会计科目使用说明、会计报表格式、财务报表编制说明等。 6.新《事业单位会计制度》共设置的会计科目个数为(C )。 A.28 个 B.38 个 C.48 个 D.58 个 答案解析:新《事业单位会计制度》共设置了 48 个会计科目。 7.下列项目中,关于经营收入科目说法错误的是(b )。 A.期末,将本科目本期发生额转入经营结余,借记本科目,贷记“经营结余”科目 B.本科目核算事业单位在专业业务活动及其辅助活动中开展的非独立核算业务活动取得的收入 C.本科目应当按照经营活动类别、项目、《政府收支分类科目》中“支出功能分类”相关科目等进 行明细核算 D.经营收入应当在提供服务或发出存货,同时收讫价款或者取得索取价款的凭据时,按照实际收到 或应收的金额确认收入 答案解析:本科目核算事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动取得的 收入。 8.下列项目中,关于以融资租赁租入的固定资产的主要账务处理,说法错误的是(a )。 A.跨年度分期付款购入固定资产的账务处理,不参照融资租入固定资产 B.定期支付租金时,按照支付的租金金额,借记“事业支出”、“经营支出”等科目,贷记“财政 补助收入”、“零余额账户用款额度”、“银行存款”等科目 C.以融资租赁租入的固定资产,其成本按照租赁协议或者合同确定的租赁价款、相关税费以及固定 资产交付使用前所发生的可归属于该项资产的运输费、途中保险费、安装调试费等确定 D.融资租入的固定资产,按照确定的成本,借记“固定资产”科目[不需安装]或“在建工程”科目 [需安装],按照租赁协议或者合同确定的租赁价款,贷记“长期应付款”科目,按照其差额,贷记 “非流动资产基金——固定资产、在建工程”科目 答案解析:跨年度分期付款购入固定资产的账务处理,参照融资租入固定资产。 9.下列项目中,关于“事业收入”科目说法错误的是(a )。 A.期末结账后,本科目应有贷方余额 B.本科目核算事业单位开展专业业务活动及其辅助活动取得的收入 C.本科目应当按照事业收入类别、项目、《政府收支分类科目》中“支出功能分类”相关科目等进 行明细核算 D.事业收入中如有专项资金收入,还应按具体项目进行明细核算 答案解析:期末结账后,本科目应无余额。 10.下列项目中,关于财政补助收入支出表编制说明,说法错误的是( d)。
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng. II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

A.本表反映事业单位某一会计年度财政补助收入、支出、结转及结余情况 B.本表“上年数”栏内各项数字,应当根据上年度财政补助收入支出表“本年数”栏内数字填列 C.“本年财政补助收入”项目及其所属各明细项目,反映事业单位本年度从同级财政部门取得的各 类财政拨款金额 D.“本年财政补助支出”项目及其所属各明细项目,反映事业单位本年度向同级财政部门支出的金 额 答案解析:“本年财政补助支出”项目及其所属各明细项目,反映事业单位本年度发生的财政补助 支出金额。 11.下列项目中,关于新旧《事业单位会计制度》净资产类科目的对比,说法错误的是(b )。 A.对比旧《事业单位会计制度》,新《事业单位会计制度》在净资产类科目中增设了非流动资产基 金科目 B.对比旧《事业单位会计制度》,新《事业单位会计制度》在净资产类科目中增设了固定基金项目 科目 C.对比旧《事业单位会计制度》,新《事业单位会计制度》在净资产类科目中增设了财政补助结转 科目 D.对比旧《事业单位会计制度》,新《事业单位会计制度》在净资产类科目中取消了结余分配科目 答案解析:对比旧《事业单位会计制度》,新《事业单位会计制度》在净资产类科目中取消了固定 基金项目科目。 12.下列项目中,关于“财政补助结余”科目说法错误的是(a )。 A.本科目期末借方余额,反映事业单位财政补助结余资金数额 B.事业单位发生需要调整以前年度财政补助结余的事项,通过本科目核算 C.本科目应当按照《政府收支分类科目》中“支出功能分类科目”的相关科目进行明细核算 D.财政拨款结余资金是指支出预算工作目标已完成,或由于受政策变化、计划调整等因素影响工作 终止,当年剩余的财政拨款资金 答案解析:本科目期末贷方余额,反映事业单位财政补助结余资金数额。 13.下列项目中,关于将原账中收入支出类科目余额转入新账,说法错误的是(c )。 A.新制度未设置“拨入专款”、“拨出专款”、“专款支出”科目 B.自 2013 年 1 月 1 日起,应当按照新制度设置收入支出类科目并进行账务处理 C.转账时,应将原账中“拨入专款”科目的余额转入新账中“非财政补助结转”科目的借方 D.收入支出类科目包括“财政补助收入”、“事业收入”、“上级补助收入”、“附属单位缴款”、 “经营收入”、“其他收入”、“拨出经费”等科目 答案解析:转账时,应将原账中“拨入专款”科目的余额转入新账中“非财政补助结转”科目的贷 方,将原账中“拨出专款”、“专款支出”科目的余额转入新账中“非财政补助结转”科目的借方。 14.下列项目中,关于“应付票据”科目说法错误的是(c )。 A.本科目应当按照债权单位进行明细核算 B.本科目期末贷方余额,反映事业单位开出、承兑的尚未到期的商业汇票票面金额 C.支付银行承兑汇票的手续费时,借记“其他支出”科目,贷记“银行存款”等科目 D.本科目核算事业单位因购买材料、物资等而开出、承兑的商业汇票,包括银行承兑汇票和商业承 兑汇票 答案解析:支付银行承兑汇票的手续费时,借记“事业支出”、“经营支出”等科目,贷记“银行 存款”等科目。 15.下列项目中,关于“非流动资产基金”科目说法错误的是( a)。 A.本科目期末借方余额,反映事业单位非流动资产占用的金额 B.本科目应当设置“长期投资”、“固定资产”、“在建工程”、“无形资产”等明细科目,进行 明细核算
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing. II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

9

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

C.本科目核算事业单位长期投资、固定资产、在建工程、无形资产等非流动资产占用的金额 D.非流动资产基金应当在取得长期投资、固定资产、在建工程、无形资产等非流动资产或发生相关 支出时予以确认 答案解析:本科目期末贷方余额,反映事业单位非流动资产占用的金额。 16.下列项目中,关于“应缴税费”科目说法错误的是(b )。 A.事业单位代扣代缴的个人所得税,要通过本科目核算 B.本科目核算事业单位按照税法等规定计算应缴纳的各种税费,包括营业税、增值税、车船税、房 产税、印花税、企业所得税等 C.本科目期末借方余额,反映事业单位多缴纳的税费金额;本科目期末贷方余额,反映事业单位应 缴未缴的税费金额 D.本科目应当按照应缴纳的税费种类进行明细核算。属于增值税一般纳税人的事业单位,其应缴增 值税明细账中应设置“进项税额”、“已交税金”、“销项税额”、“进项税额转出”等专栏 答案解析:事业单位应缴纳的印花税不需要预提应缴税费,直接通过支出等有关科目核算,不在本 科目核算。 17.下列项目中,关于“待处置资产损溢”科目说法错误的是( b)。 A.本科目核算事业单位待处置资产的价值及处置损溢 B.本科目期末如为借方余额,反映尚未处置完毕的各种资产净溢余 C.事业单位处置资产一般应当先记入本科目,按规定报经批准后及时进行账务处理,年度终了结账 前一般应处理完毕 D.对于在处置过程中取得相关收入、发生相关费用的处置项目,本科目还应设置“处置资产价值”、 “处置净收入”明细科目,进行明细核算 答案解析:本科目期末如为借方余额,反映尚未处置完毕的各种资产价值及净损失;期末如为贷方 余额,反映尚未处置完毕的各种资产净溢余。年度终了报经批准处理后,本科目一般应无余额。 18.下列项目中,说法错误的是( a)。 A.事业单位会计核算全部采用收付实现制 B.高等学校应当对固定资产采用年限平均法或工作量法计提折旧 C.事业单位应当按照《事业单位财务规则》或相关财务制度的规定确定是否对固定资产计提折旧、 对无形资产进行摊销 D.事业单位对基本建设投资的会计核算在执行本制度的同时,还应当按照国家有关基本建设会计核 算的规定单独建账、单独核算 答案解析: 事业单位会计核算一般采用收付实现制,但部分经济业务或者事项的核算应当按照本制度的规定采 用权责发生制。 19.下列项目中,关于“短期借款”科目说法错误的是(c )。 A.本科目应当按照贷款单位和贷款种类进行明细核算 B.本科目期末贷方余额,反映事业单位尚未偿还的短期借款本金 C.本科目核算事业单位借入的期限在 1 年内(不含 1 年)的各种借款 D.银行承兑汇票到期,本单位无力支付票款的,按照银行承兑汇票的票面金额,借记“应付票据” 科目,贷记本科目 答案解析:本科目核算事业单位借入的期限在 1 年内(含 1 年)的各种借款 。 20.下列项目中,关于“经营支出”科目说法错误的是( c)。
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng. II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

A.事业单位的经营支出与经营收入应当配比 B.本科目应当按照经营活动类别、项目、《政府收支分类科目》中“支出功能分类”相关科目等进 行明细核算 C.本科目核算事业单位在专业业务活动及其辅助活动中所开展非独立核算经营活动发生的支出 D.事业单位开展非独立核算经营活动的,应当正确归集开展经营活动发生的各项费用数;无法直接 归集的,应当按照规定的标准或比例合理分摊 【正确答案】:C 【答案解析】:本科目核算事业单位在专业业务活动及其辅助活动之外开展非独立核算经营活动发 生的支出。 21.下列项目中,关于“在建工程”科目说法错误的是(c )。 A.本科目应当按照工程性质和具体工程项目等进行明细核算 B.本科目期末借方余额,反映事业单位尚未完工的在建工程发生的实际成本 C.事业单位的基本建设投资应当按照国家有关规定单独建账、单独核算,同时按照本制度的规定至 少按季度并入本科目及其他相关科目反映 D.本科目核算事业单位已经发生必要支出,但尚未完工交付使用的各种建筑(包括新建、改建、扩 建、修缮等)和设备安装工程的实际成本 【正确答案】:C 【答案解析】:事业单位的基本建设投资应当按照国家有关规定单独建账、单独核算,同时按照本 制度的规定至少按月并入本科目及其他相关科目反映。 22.下列项目中,关于“财政补助收入”科目说法错误的是( c)。 A.期末结账后,本科目应无余额 B.本科目应当设置“基本支出”和“项目支出”两个明细科目;两个明细科目下按照《政府收支分 类科目》中“支出功能分类”的相关科目进行明细核算 C.在“项目支出”明细科目下按照“人员经费”和“日常公用经费”进行明细核算 D.本科目核算事业单位从同级财政部门取得的各类财政拨款,包括基本支出补助和项目支出补助 【正确答案】:C 【答案解析】:本科目应当设置“基本支出”和“项目支出”两个明细科目;两个明细科目下按照 《政府收支分类科目》中“支出功能分类”的相关科目进行明细核算;同时在“基本支出”明细科 目下按照“人员经费”和“日常公用经费”进行明细核算,在“项目支出”明细科目下按照具体项 目进行明细核算。 23.下列项目中,关于购入存货的主要账务处理,说法错误的是(b )。 A.购入的存货,其成本包括购买价款、相关税费、运输费、装卸费、保险费以及其他使得存货达到 目前场所和状态所发生的其他支出 B.事业单位按照税法规定属于增值税一般纳税人的,其购进非自用(如用于生产对外销售的产品) 材料所支付的增值税款也应计入材料成本 C.购入的存货验收入库,按确定的成本,借记“存货”科目,贷记“银行存款”、“应付账款”、 “财政补助收入”、“零余额账户用款额度”等科目 D.属于增值税一般纳税人的事业单位购入非自用材料的,按确定的成本(不含增值税进项税额), 借记“存货”科目,按增值税专用发票上注明的增值税额,借记“应缴税费——应缴增值税”科目, 按实际支付或应付的金额,贷记“银行存款”、“应付账款”等科目 【正确答案】:B 【答案解析】:事业单位按照税法规定属于增值税一般纳税人的,其购进非自用(如用于生产对外 销售的产品)材料所支付的增值税款不计入材料成本。 24.下列项目中,关于“应收账款”科目说法错误的是(d )。
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing. II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

11

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

A.本科目期末借方余额,反映事业单位尚未收回的应收账款 B.本科目应当按照购货、接受劳务单位(或个人)进行明细核算 C.本科目核算事业单位因开展经营活动销售产品、提供有偿服务等而应收取的款项 D.逾期十年或以上、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核销 【正确答案】:D 【答案解析】:逾期三年或以上、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。核销的应收账款应在备查簿中保留登记。 25.下列项目中,关于“其他支出”科目说法错误的是(a )。 A.期末结账后,本科目应为借方余额 B.支付银行借款利息时,借记本科目,贷记“银行存款”科目 C.本科目应当按照其他支出的类别、《政府收支分类科目》中“支出功能分类”相关科目等进行明 细核算 D.期末,将本科目本期发生额中的专项资金支出结转入非财政补助结转,借记“非财政补助结转” 科目,贷记本科目下各专项资金支出明细科目 【正确答案】:A 【答案解析】:期末结账后,本科目应无余额。 26.下列项目中,关于“长期借款”科目说法错误的是(d )。 A.本科目期末贷方余额,反映事业单位尚未偿还的长期借款本金 B.本科目核算事业单位借入的期限超过 1 年(不含 1 年)的各种借款 C.本科目应当按照贷款单位和贷款种类进行明细核算。对于基建项目借款,还应按具体项目进行明 细核算 D.为购建固定资产支付的专门借款利息,属于工程项目建设期间支付的,计入当期支出但不计入工 程成本 【正确答案】:D 【答案解析】:为购建固定资产支付的专门借款利息,分别以下情况处理: 1.属于工程项目建设期间支付的,计入工程成本,按照支付的利息,借记“在建工程”科目,贷记 “非流动资产基金——在建工程”科目;同时,借记“其他支出”科目,贷记“银行存款”科目。 2.属于工程项目完工交付使用后支付的,计入当期支出但不计入工程成本,按照支付的利息,借记 “其他支出”科目,贷记“银行存款”科目。 27.支出功能分类反映政府支出的内容和方向,事业单位应分类设置科目的级别数是(b )。 A.2 级 B.3 级 C.4 级 D.5 级 【正确答案】:B 【答案解析】:支出功能分类反映政府支出的内容和方向。支出功能分类设置类、款、项三级科目。 三、判断题 1.事业单位预算应当自求收支平衡,因此政府可以根据自身情况编制赤字预算。(错) 2.此次修订,在基本维持原《规则》结构的基础上,增设了“财务监督”一章,增加了二十一条, 共分十二章六十八条。(对)
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng. II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

3.事业支出,即事业单位开展专业业务活动及其辅助活动发生的基本支出和项目支出。(对) 4.利息支出属于事业单位的事业支出。(错) 5.事业单位应当将各项收入全部纳入单位预算,统一核算,统一管理。(对) 6.捐赠收入属于事业单位的事业收入。(错) 7.收入预算包括:财政补助收入、上级补助收入、拨入专款、事业收入、经营收入、附属单位缴款、 其他收入等。(对) 8.事业单位可以分类为行政型事业单位、公益型事业单位和企业型事业单位,而公益型事业单位又 可进一步细分为纯公益类、准公益类两类。(对) 9.事业单位应当加强决算审核和分析,保证决算数据的真实、准确,规范决算管理工作。(对) 10.上级下达的事业计划有较大调整,或者根据国家有关政策增加或者减少支出,对预算执行影响较 大时,事业单位直接报经财政部门调整预算,不用报主管部门审核。(错) 11.事业单位决算是指事业单位根据预算执行结果编制的年度报告。(对) 12.国家对事业单位实行核定收支、定额或者定项补助、超支不补、结转和结余按规定使用的预算管 理办法。(对) 13.非财政补助收入大于支出较多的事业单位,可以实行收入上缴办法。(对) 14.事业单位预算由收入预算、支出预算和结余预算组成。(错) 15.事业单位的财务活动在单位负责人的领导下,由单位财务部门统一管理。(对) 16.利息收入是指事业单位因在银行存款或与其他单位或企业的资金往来而取得的利息收入,他同时 包括事业单位在各种债券投资上的利息收入,如国库券利息收入,金融债券的利息收入等。(错) 17.事业单位主管部门或上级单位用自身组织的收入和集中下级单位的收入拨入的非财政补助资金。 用于补助事业单位的日常业务,若是指定用于专项用途并须单独报账,则称为拨入的事业经费,即 拨入专款,不能作为上级补助收入。 (对) 18.事业单位开展专业活动取得的收入只能作为事业收入,不得作为经营收入。(对) 19.事业支出是指事业单位开展专业业务活动及其辅助活动发生的基本支出和项目支出。(对) 20.成本费用的归集与分配的原则有两个,一是直接费用直接计入成本计算对象,二是间接费用通过 分配计入成本计算对象。(对)
中华人民共和国财政部令第 73 号--会计从业资格管理办法自 2013 年 7 月 1 日起施行。(对 ) (1 分) 会计从业资格考试科目实行无纸化考试,无纸化考试题库由各地财政部门组织建设。(对 )(1 分) 取消了会计从业资格考试的免试规定(对 )(1 分) 引入了学分制继续教育管理模式。( 对)(1 分)
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing. II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

13

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

建立了会计从业资格证书定期换证制度。(对 )(1 分) 会计从业资格证书遗失、毁损、补发的规定不变。(错 )(1 分) 1.事业单位对于已经发生的经济业务或者事项,应当及时进行会计核算,不得提前或者延后。(





2.事业单位提供的会计信息应当与事业单位受托责任履行情况的反映、会计信息使用者的管理、决策需 要相关,有助于会计信息使用者对事业单位过去、现在或者未来的情况作出评价或者预测。 ( 对 ) 3.事业单位应当将发生的各项经济业务或者事项统一纳入会计核算,确保会计信息能够全面反映事业单 位的财务状况、事业成果、预算执行等情况。( 对 ) 4.事业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,事业单位不得自行调整其 账面价值。( 对 ) 5.负债是指事业单位所承担的能以货币计量,需要以资产或者劳务偿还的债务。 ( 6. 事业单位的负债应当按照合同金额或实际发生额进行计量。( 对 对 ) ) 对 )

7.净资产是指事业单位资产扣除负债后的余额。(

8.事业基金、非流动资产基金、专用基金、财政补助结转结余、非财政补助结转结余等净资产项目应当 分项列入资产负债表。( 对 ) 9.支出或者费用是指事业单位开展业务及其他活动发生的资金耗费和损失。( 对 )

10.事业单位开展非独立核算经营活动的,应当正确归集开展经营活动发生的各项费用数;无法直接归集 的,应当按照规定的标准或比例合理分摊。 ( 对 )

二、判断题(本类题共 15 小题,每小题 4 分,共 60 分。请判断每小题的表述是否正确,认为表述 正确的请选择“对”,认为表述错误的,请选择“错”。) 1.盘盈的固定资产,按照同类或类似固定资产的名义金额确定入账价值;同类或类似固定资产的市 场价格无法可靠取得的,按照市场价格入账。( 错) 答案解析:盘盈的固定资产,按照同类或类似固定资产的市场价格确定入账价值;同类或类似固定 资产的市场价格无法可靠取得的,按照名义金额入账。 2.期末,将事业收入、上级补助收入、附属单位上缴收入、其他收入本期发生额中的专项资金收入 结转入“非财政补助结转”科目,借记“事业收入”、“上级补助收入”、“附属单位上缴收入”、 “其他收入”科目下各专项资金收入明细科目,贷记“非财政补助结转”科目。(对 ) 答案解析:期末,将事业收入、上级补助收入、附属单位上缴收入、其他收入本期发生额中的专项 资金收入结转入“非财政补助结转”科目,借记“事业收入”、“上级补助收入”、“附属单位上 缴收入”、“其他收入”科目下各专项资金收入明细科目,贷记“非财政补助结转”科目。 3.无法偿付或债权人豁免偿还的预收账款的账务处理,借记“预收账款”科目,贷记“其他收入” 科目。(对 ) 答案解析:无法偿付或债权人豁免偿还的预收账款,借记“预收账款”科目,贷记“其他收入”科 目。 4.计提融资租入固定资产折旧时,应当采用与自有固定资产相一致的折旧政策。能够合理确定租赁 期届满时将会取得租入固定资产所有权的,应当在租入固定资产尚可使用年限内计提折旧;无法合
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng. II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

理确定租赁期届满时能够取得租入固定资产所有权的,应当在租赁期与租入固定资产尚可使用年限 两者中较短的期间内计提折旧。(对 ) 答案解析:计提融资租入固定资产折旧时,应当采用与自有固定资产相一致的折旧政策。能够合理 确定租赁期届满时将会取得租入固定资产所有权的,应当在租入固定资产尚可使用年限内计提折旧; 无法合理确定租赁期届满时能够取得租入固定资产所有权的,应当在租赁期与租入固定资产尚可使 用年限两者中较短的期间内计提折旧。 5.根据国家税务总局“关于发布《企业资产损失所得税税前扣除管理办法》的公告”(国家税务总 局公告[2011]第 25 号) 第二十三条规定: 企业逾期五年以上的应收款项在会计上已作为损失处理的, 可以作为坏账损失,但应说明情况,并出具专项报告。( 错) 答案解析: 根据国家税务总局“关于发布《企业资产损失所得税税前扣除管理办法》的公告”(国家税务总局 公告[2011]第 25 号)第二十三条规定:企业逾期三年以上的应收款项在会计上已作为损失处理的, 可以作为坏账损失,但应说明情况,并出具专项报告。 6.事业单位发生外币业务的,应当按照业务发生当日(或当期期初,下同)的即期汇率,将外币金 额折算为人民币记账,并登记外币金额和汇率。(对 ) 答案解析:事业单位发生外币业务的,应当按照业务发生当日(或当期期初,下同)的即期汇率, 将外币金额折算为人民币记账,并登记外币金额和汇率。 7.新制度设置了“应付账款”科目,其核算内容与原账中上述相应科目的核算内容基本相同,包括 偿还期在 1 年以上(不含 1 年)的应付账款。( 错) 答案解析:新制度设置了“应付账款”科目,其核算内容与原账中上述相应科目的核算内容基本相 同,但不包括偿还期在 1 年以上(不含 1 年)的应付账款。 8.年末,将“事业结余”科目余额结转入“非财政补助结余分配”科目,借记或贷记“事业结余” 科目,贷记或借记“非财政补助结余分配”科目;将“经营结余”科目贷方余额结转入“非财政补 助结余分配”科目,借记“经营结余”科目,贷记“非财政补助结余分配”科目。(对 ) 答案解析:年末,将“事业结余”科目余额结转入“非财政补助结余分配”科目,借记或贷记“事 业结余”科目,贷记或借记“非财政补助结余分配”科目;将“经营结余”科目贷方余额结转入“非 财政补助结余分配”科目,借记“经营结余”科目,贷记“非财政补助结余分配”科目。 9.为了贯彻落实本次事业单位财务与会计大改革,财政部于 2012 年 1 月 1 日印发了“关于贯彻实施 《事业单位会计准则》和《事业单位会计制度》的通知”,对贯彻执行新准则、新制度提出了明确 要求。(错 ) 答案解析:为了贯彻落实本次事业单位财务与会计大改革,财政部于 2013 年 1 月 10 日印发了“关 于贯彻实施《事业单位会计准则》和《事业单位会计制度》的通知”,对贯彻执行新准则、新制度 提出了明确要求。 10.属于增值税一般纳税人的事业单位购进的非自用材料发生盘亏或者毁损、报废的,转入待处置资 产时,按照存货的账面余额与相关增值税进项税额转出金额的合计金额,借记“待处置资产损溢” 科目,按存货的账面余额,贷记“存货”科目,按转出的增值税进项税额,贷记“应缴税费——应 缴增值税(进项税额转出)”科目。(对 ) 答案解析:属于增值税一般纳税人的事业单位购进的非自用材料发生盘亏或者毁损、报废的,转入 待处置资产时,按照存货的账面余额与相关增值税进项税额转出金额的合计金额,借记“待处置资 产损溢”科目,按存货的账面余额,贷记本科目,按转出的增值税进项税额,贷记“应缴税费—— 应缴增值税(进项税额转出)”科目。
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing. II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work

protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

15

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

11.事业单位一般应当按月计提固定资产折旧。当月增加的固定资产,当月提折旧;当月减少的固定 资产,当月照提折旧,从下月起不提折旧。(错 ) 答案解析:事业单位一般应当按月计提固定资产折旧。当月增加的固定资产,当月不提折旧,从下 月起计提折旧;当月减少的固定资产,当月照提折旧,从下月起不提折旧。 12.新《事业单位财务规则》规定:事业单位应当严格控制对外投资。在保证单位正常运转和事业发 展的前提下,按照国家有关规定可以对外投资的,应当履行相关审批程序。事业单位不得使用财政 拨款及其结余进行对外投资,不得从事股票、期货、基金、企业债券等投资,国家另有规定的除外。 (对 ) 答案解析: 新《事业单位财务规则》规定:事业单位应当严格控制对外投资。在保证单位正常运转和事业发展 的前提下,按照国家有关规定可以对外投资的,应当履行相关审批程序。事业单位不得使用财政拨 款及其结余进行对外投资,不得从事股票、期货、基金、企业债券等投资,国家另有规定的除外。 13.财政补助收入支出表反映事业单位在某一会计期间内各项收入、支出和结转结余情况,以及年末 非财政补助结余的分配情况。 本表“上年数”栏内各项数字,应当根据上年度财政补助收入支出表 “本年数”栏内数字填列。( 错) 答案解析:财政补助收入支出表反映事业单位某一会计年度财政补助收入、支出、结转及结余情况。 本表“上年数”栏内各项数字,应当根据上年度财政补助收入支出表“本年数”栏内数字填列。 14.资产负债表反映事业单位在某一特定日期全部资产、负债和净资产的情况。 本表“年初余额” 栏内各项数字,应当根据上年年末资产负债表“期末余额”栏内数字填列。(对 ) 答案解析:资产负债表反映事业单位在某一特定日期全部资产、负债和净资产的情况。 本表“年初 余额”栏内各项数字,应当根据上年年末资产负债表“期末余额”栏内数字填列。 15.因购货退回等发生国库直接支付款项退回的, 属于以前年度支付的款项, 按照退回金额, 借记 “财 政补助收入”科目,贷记“事业支出”、“存货”等有关科目;属于本年度支付的款项,按照退回 金额,借记“财政应返还额度”科目,贷记“财政补助结转”、“财政补助结余”、“存货”等有 关科目。(错 ) 答案解析:因购货退回等发生国库直接支付款项退回的,属于以前年度支付的款项,按照退回金额, 借记“财政应返还额度”科目,贷记“财政补助结转”、“财政补助结余”、“存货”等有关科目; 属于本年度支付的款项,按照退回金额,借记本科目,贷记“事业支出”、“存货”等有关科目。 16.无形资产预期不能为事业单位带来服务潜力或经济利益的,应当按规定报经批准后将该无形资产 的账面价值予以核销。(对 ) 答案解析:无形资产预期不能为事业单位带来服务潜力或经济利益的,应当按规定报经批准后将该 无形资产的账面价值予以核销。 17.期末,将“事业收入”科目本期发生额中的专项资金收入结转入非财政补助结转,借记本科目下 各专项资金收入明细科目,贷记“非财政补助结转”科目;将本科目本期发生额中的非专项资金收 入结转入事业结余,借记本科目下各非专项资金收入明细科目,贷记“事业结余”科目。(对 ) 答案解析:期末,将“事业收入”科目本期发生额中的专项资金收入结转入非财政补助结转,借记 “事业收入”科目下各专项资金收入明细科目,贷记“非财政补助结转”科目;将本科目本期发生 额中的非专项资金收入结转入事业结余,借记“事业收入”科目下各非专项资金收入明细科目,贷 记“事业结余”科目。 18.“年末财政补助结转结余”项目及其所属各明细项目,反映事业单位截至本年末的财政补助结转 和结余余额。各项目应当根据“财政补助结转”、“财政补助结余”科目及其所属明细科目的年末 余额填列。(对 )
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng. II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

答案解析:“年末财政补助结转结余”项目及其所属各明细项目,反映事业单位截至本年末的财政 补助结转和结余余额。各项目应当根据“财政补助结转”、“财政补助结余”科目及其所属明细科 目的年末余额填列。 19.对“附属单位补助支出”科目核算事业单位用财政补助收入对附属单位补助发生的支出,本科目 应当按照接受补助单位、补助项目、《政府收支分类科目》中“支出功能分类”相关科目等进行明 细核算。(错 ) 答案解析:对“附属单位补助支出”科目核算事业单位用财政补助收入之外的收入对附属单位补助 发生的支出,本科目应当按照接受补助单位、补助项目、《政府收支分类科目》中“支出功能分类” 相关科目等进行明细核算。 20.事业单位应当按照新制度规定编制 2013 年的月度、 年度财务报表, 在编制 2013 年度收入支出表、 财政补助收入支出表时,不要求填列上年比较数。(对 ) 、答案解析:事业单位应当按照新制度规定编制 2013 年的月度、年度财务报表,在编制 2013 年度 收入支出表、财政补助收入支出表时,不要求填列上年比较数。 21.现金收入业务较多、单独设有收款部门的事业单位,收款部门的收款员应当将每天所收现金连同 收款凭据等一并交财务部门核收记账;或者将每天所收现金直接送存开户银行后,将收款凭据及向 银行送存现金的凭证等一并交财务部门核收记账。(对 ) 答案解析: 现金收入业务较多、单独设有收款部门的事业单位,收款部门的收款员应当将每天所收现金连同收 款凭据等一并交财务部门核收记账;或者将每天所收现金直接送存开户银行后,将收款凭据及向银 行送存现金的凭证等一并交财务部门核收记账。 22.因被投资单位破产清算等原因,有确凿证据表明长期股权投资发生损失,按规定报经批准后予以 核销。将待核销长期股权投资转入待处置资产时,按照待核销的长期股权投资实际取得成本,借记 “待处置资产损溢”科目,贷记“长期投资”科目。(错 ) 答案解析:因被投资单位破产清算等原因,有确凿证据表明长期股权投资发生损失,按规定报经批 准后予以核销。将待核销长期股权投资转入待处置资产时,按照待核销的长期股权投资账面余额, 借记“待处置资产损溢”科目,贷记本科目。 23. “本年非财政补助结转结余” 项目, 反映事业单位本年除财政补助结转结余之外的结转结余金额。 如本表中“弥补以前年度亏损后的经营结余”项目为正数,本项目应当按照本表中“本期事业结转 结余”、“弥补以前年度亏损后的经营结余”项目金额的合计数填列;如为负数,以“-”号填列。 如本表中“弥补以前年度亏损后的经营结余”项目为负数,本项目应当按照本表中“本期事业结转 结余”项目金额填列;如为负数,以“-”号填列。(对 ) 答案解析:“本年非财政补助结转结余”项目,反映事业单位本年除财政补助结转结余之外的结转 结余金额。如本表中“弥补以前年度亏损后的经营结余”项目为正数,本项目应当按照本表中“本 期事业结转结余”、 “弥补以前年度亏损后的经营结余”项目金额的合计数填列;如为负数,以“-” 号填列。如本表中“弥补以前年度亏损后的经营结余”项目为负数,本项目应当按照本表中“本期 事业结转结余”项目金额填列;如为负数,以“-”号填列。 24.“上缴上级支出”科目核算事业单位按照财政部门和主管部门的规定上缴上级单位的支出,按规 定将款项上缴上级单位的,按照实际上缴的金额,借记“上缴上级支出”科目,贷记“银行存款” 等科目。(对 ) 答案解析:“上缴上级支出”科目核算事业单位按照财政部门和主管部门的规定上缴上级单位的支 出,按规定将款项上缴上级单位的,按照实际上缴的金额,借记本科目,贷记“银行存款”等科目。
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing. II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work

protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

17

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

25.本次修订《事业单位会计制度》,着力解决事业单位会计实务核算中的突出问题,针对不计提折 旧、基建游离大账、捐赠划拨资产不入账、财政投入资金核算不清晰、一些重要业务核算无规范、 会计科目体系滞后、会计报表结构不合理等问题。(对 ) 答案解析: 26.存货在发出时,应当根据实际情况采用先进先出法、加权平均法或者个别计价法确定发出存货的 实际成本。计价方法确定后,可依据单位实际情况,随意进行变更。(错 ) 答案解析:存货在发出时,应当根据实际情况采用先进先出法、加权平均法或者个别计价法确定发 出存货的实际成本。计价方法一经确定,不得随意变更。 27.事业单位应当设置“现金日记账”,由出纳人员根据收付款凭证,按照业务发生顺序逐笔登记。 每日终了,应当计算当日的现金收入合计数、现金支出合计数和结余数,并将结余数与实际库存数 核对,做到账款相符。(对 ) 【正确答案】:对 【答案解析】: 事业单位应当设置“现金日记账”,由出纳人员根据收付款凭证,按照业务发生顺 序逐笔登记。每日终了,应当计算当日的现金收入合计数、现金支出合计数和结余数,并将结余数 与实际库存数核对,做到账款相符。 28.新制度要求事业单位按照事业单位财务规则或制度规定确定是否计提折旧,并规定了“虚提”折 旧和摊销的处理方法,即直接计入支出。(错 ) 【正确答案】:错 【答案解析】:新制度要求事业单位按照事业单位财务规则或制度规定确定是否计提折旧,并规定 了“虚提”折旧和摊销的创新性处理方法,即在计提折旧和摊销时冲减非流动资产基金,而非计入 支出。 29.对执行新制度前形成的固定资产(包括新旧转账时转入“存货”的固定资产),应当在 2013 年 度全面核查其原价、截至 2013 年 12 月 31 日的已使用年限、尚可使用年限等,并于 2013 年 12 月 3 1 日对这些固定资产补提折旧, 按照应计提的折旧金额, 借记 “非流动资产基金——固定资产” 科目, 贷记“累计折旧”科目,自 2014 年 1 月 1 日起对这些固定资产按照新制度的规定按月计提折旧。 ( 错) 【正确答案】:错 【答案解析】:对执行新制度前形成的固定资产(不包括新旧转账时转入“存货”的固定资产), 应当在 2013 年度全面核查其原价、截至 2013 年 12 月 31 日的已使用年限、尚可使用年限等,并于 2 013 年 12 月 31 日对这些固定资产补提折旧,按照应计提的折旧金额,借记“非流动资产基金——固 定资产”科目,贷记“累计折旧”科目,自 2014 年 1 月 1 日起对这些固定资产按照新制度的规定按 月计提折旧。 30.对外转让或到期收回长期债券投资本息,按照实际收到的金额,借记“银行存款”等科目,按照 收回长期投资的成本,贷记“长期投资”科目,按照其差额,贷记或借记“其他收入——投资收益” 科目。(对 ) 【正确答案】:对 【答案解析】:对外转让或到期收回长期债券投资本息,按照实际收到的金额,借记“银行存款” 等科目,按照收回长期投资的成本,贷记本科目,按照其差额,贷记或借记“其他收入——投资收 益”科目。 31.因发生后续支出而增加无形资产成本的,应当按照重新确定的无形资产成本,重新计算摊销额。 ( 对) 【正确答案】:对 【答案解析】:因发生后续支出而增加无形资产成本的,应当按照重新确定的无形资产成本,重新 计算摊销额。
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatment a nd water quality impr ovement after the treatment effect is not obvi ous, county -wide focus on river still largely inferior five water, swimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not rece ive timely treatment every year (such as ancestral hal l as unaut horise d repeated), contrary to the created work i s very different from the provi nci al and muni cipal sta ndar ds. M eanw hile, w he n imple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split t hat is clea r, combi ned dem olition, insufficie nt attention to reconstr ucti on of ol d resi dential area s, ur ban village s, s hanty tow ns a nd pr omote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To solve t hese probl ems, we must e nha nce the s ense of res ponsi bility and urge ncy, insi st on problem -oriente d, to take strong measures , efforts to make up the "three agriculture" and "five water treatment", "three to split a" short Board, construction of compre he nsive safeguards, "South Gate of XX beautif ul" goal of realizi ng. II, and pre cision Shi poli cy, a nd manpower playi ng good "three agricultural" wor k protracted "thre e agricultural" work is do e conomi c social development the w ork of ba sed, county levels t he se ctor to a ccordi ng to "base d agricultural, a nd a nd ma npower rural, a nd development farmers" of requireme nts, i nsiste d agricultural rural based status not s hake, insisted hui nong kulak policy not weakened, i nsiste d reform innovation test not stop, efforts create d new era "three agricultural" work new sit uation. (A) to make agriculture m ore. To establi sh the concept of agri culture ar ound t he pe opl e demand, a nd compre hensively pr omote the supply si de of agriculture str uct ural reform, strive to enhan ce the quality a nd efficie ncy of agri cultur e and com petitivene ss. Focus is on doing the four articl es. One is t he stea dy increa se of grain arti cle. Alway s tighten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the adjustme nt of agricult ural pla nting str ucture in the "red li ne." Accelerating the construction of grain ri bbons , improvi ng agricultural infrastructure, e nhance food production capacity, improve t he quality of agricultural pr oducts, effectively "steady i ncrea se of grain" an d maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he le vel of conce ntration, i ntensifi cation of agricult ure, cre ating pr oduction, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue c hain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management , a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and tourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, completi on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River wast e, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, split agai nst area ranki ng city second; complete d " three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llag e in t he a target com pleted total city ranki ng first; County G overnme nt was name d city level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are fully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is reflected i n production, manageme nt, servi ces, dec entralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s st ill i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vetting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nt s, pea sants . Four water effects still la cks

32.新制度设置了“固定资产”科目,由于固定资产价值标准提高,原账中作为固定资产核算的实物 资产,将有一部分要按照新制度转为低值易耗品。转账时,应当根据重新确定的固定资产目录,对 原账中“固定资产”科目的余额进行分析。(对 ) 【正确答案】:对 【答案解析】:新制度设置了“固定资产”科目,由于固定资产价值标准提高,原账中作为固定资 产核算的实物资产,将有一部分要按照新制度转为低值易耗品。转账时,应当根据重新确定的固定 资产目录,对原账中“固定资产”科目的余额进行分析。 33.“应缴财政专户款”科目核算事业单位按规定应缴入财政专户的款项,应当按照应缴财政专户的 各款项类别进行明细核算。( 对) 【正确答案】:对 【答案解析】:“应缴财政专户款”科目核算事业单位按规定应缴入财政专户的款项,应当按照应 缴财政专户的各款项类别进行明细核算。 34.附属单位上缴收入科目核算事业单位附属独立核算单位按照有关规定上缴的收入。( 对) 【正确答案】:对 【答案解析】:上级补助收入科目核算事业单位从主管部门和上级单位取得的非财政补助收入;附 属单位上缴收入科目核算事业单位附属独立核算单位按照有关规定上缴的收入。 35. 处置长期投资、固定资产、无形资产,以及以固定资产、无形资产对外投资时,应当冲销该资 产对应的非流动资产基金。(对 ) 【正确答案】:对 【答案解析】:处置长期投资、固定资产、无形资产,以及以固定资产、无形资产对外投资时,应 当冲销该资产对应的非流动资产基金。 36.“应缴国库款”科目核算事业单位按规定应缴入国库的款项,包括应缴税费、纳入预算管理的政 府性基金、行政性收费、罚款、没收财物变价款、无主财物变价款、赃款和赃物变价款以及事业单 位处置资产应上缴国库的款项等。(错 ) 【正确答案】:错

【答案解析】:本科目核算事业单位按规定应缴入国库的款项(应缴税费除外)。 二、多项选择题 1.事业单位应当严格执行批准的预算,下列说法正确的是(ABCD)。 A.预算执行中,国家对财政补助收入和财政专户管理资金的预算一般不予调整 B.上级下达的事业计划有较大调整,或者根据国家有关政策增加或者减少支出,对预算执行影响较 大时,事业单位应当报主管部门审核后报财政部门调整预算 C.财政补助收入和财政专户管理资金以外部分的预算需要调增或者调减的,由单位自行调整并报主 管部门和财政部门备案 D.收入预算调整后,相应调增或者调减支出预算 2.单位采用零基预算下,其具体的预算编制手续是(ABCD)。 A.摸清家底,对本部门、本单位的所有可供使用的资源进行清理和计算,产生本年度的收入和可供 使用的资源预算
compell ing." Althoug h the "five water treatment" a lot, work very hard, but t he flood of sci entific e nough, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvi ous , county-wide focus on river st ill largely inferior five water, s wimming the River coul d not be found. Five i s "three to s plit" task still lies a head. Noti ce of stock there, new constructi on did not receiv e timely treatment every year (such a s ancestral hall a s unauthorise d repeate d), contrary to the create d work i s very different from the provi ncial a nd m uni cipal sta ndar ds. Me anw hile, w hen im ple mentation is not in place, generally only focus on ill egal construction dem olished, failing t hat split that is clea r, combined demolition, insufficie nt attention t o reconstr uction of ol d residential areas , urban village s, sha nty tow ns and prom ote poor. 行 进 备 压 稳 过 通 并 连 相 箱 用 共 、 活 生 置 顶 屋 与 均 时 同 。 供 网 管 各 楼 大 向 再 , 到 池 防 经 泵 的 层 二 下 地 在 设 由 淋 喷 动 自 和 统 系 水 给 栓 火 消 To s olve the se pr oblems , we must e nha nce t he s ense of res ponsi bility and urge ncy, insi st on problem-oriente d, to take strong measures , efforts to make up the "thre e agriculture" and "five water treatment", "three to split a" short Board, constructi on of compre hensive safeguar ds, "South Gat e of XX beautiful" goal of realizing. II, and pre cision Shi poli cy, a nd manpow er playing g ood "three agricultural" work protracted "thre e agricultural" work is do e conomic social devel opme nt the work of base d, county leve ls the s ector t o accordi ng to "base d agricultural, a nd a nd manpower rural, a nd development farmers" of requirement s, insisted agri cultural r ural base d stat us not s hake, i nsiste d hui nong kulak policy not weakene d, i nsisted reform innovati on test not stop, efforts created new era "three a gri cultural" w ork new sit uation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agri cultur e struct ural re form, strive to enha nce t he quality and efficiency of agriculture and competitive ness . Focus is on doing t he four articl es. One is t he steady i ncrea se of grain articl e. Always tig hte n the stri ng for food security, "rice bag" catch in ha nd, to hold la nd in t he adj ustment of agricult ural planti ng structure in t he "red line." Accelerating t he constr ucti on of grain ri bbons , improvi ng agricultural infrastructure, e nha nce food production capa city, im prove the quality of agricultural products, effectively "steady increase of grain" and maintai n "tongue." Second, industry converge nce arti cle. E nha nce t he level of concentration, inte nsificati on of agricult ure, creati ng production, proce ssi ng, distri buti on, sales a nd service i n one of the agri cultural i ndustrial chai n, to break dow n the val ue chain, im prove added val ue. Pus hing forwar d "the Inter net + agricultural" mode l to improve agri cult ural production, management, a nd service level, innovating t he mode of e-commerce marketing of agricultural product s, solv e the difficult problem of sale s of agricult ural products. Agri cult ure and t ourism, e ducation, culture, health, pension and other dee p integration, deve lop l eisur e, travel

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living standards, poor farmers in less tha n complete elimi nation of 4600 Y uan, 8949, 19008 . "Five waters rul e": the County investe d 2.16 9 billi on y uan, similar counties li ne the city's first com plete the 42 km of sewage pipe netw ork construction, c ompleti on rate ranke d first in the city, w on t he pr ovinci al rural se wage treatment work better; key polluti on s our ces s uch as el ectroplating, papermaking, chemi cal industry ma nagement thr oug h verification and accepta nce of the munici pal gover nment, the County remove d Black a nd odorous River, River waste, beginning of river ecol ogica l restoration effects. "Three modified a s plit" aspe cts: County total demolition illegal are a up 2.75 9 million square meters, compl eted City is sue d annual ta sk of 153%, spli t agai nst area ranki ng city second; complete d "three modified" area 4.8 46 million s quare meters, com pleted City iss ued a nnual task of 403 %, ranki ng city thir d, whi ch vi llage in t he a target com pleted total city ranki ng first; County G overnme nt was name d ci ty level "thre e modifie d a s plit" work adva nce d. These a chieveme nts are hard w on a nd s hould be appre ciated. H oweve r, we are f ully aw are, the new period, and w ork in the countrysi de a nd the environment faci ng hig her standards and requirement s, pr ovincial party Committee offered to hig h level build a com prehe nsive we ll-off society goa l requires "no filt h, dirty envir onme nt illegal buil dings, i nto a we ll-off"; municipal party Committee also propose s to build i nto the well-off benchmark goa ls of the city. Compare d with t he s uperior claim, "Sout h Gate of XX be autiful" goal, my County "San Nong" an d environment there are a number of weak nes ses a nd gaps, hig hlighte d in the foll owi ng five aspe cts: first, agri culture remai ned "l ow" pattern. "Low" is reflecte d in the quality and low; short, value a dde d of the i ndustry chain is low; 12 3 fusion yiel d low em ployee age , low qualit y. "Small" is reflected in smaller, spe cialize d cooperatives thr oughout t he County t here were 3 ,396, but on the scal e of too little. "Sa n" is ref lected i n production, manageme nt, servi ces, decentralize d, ce ntralized, standardize d, bra nd, i nformation and orga nizational level i s not high. Se cond, t he countryside i s still i n "dirty" phas e. "Dirty" is dirty of rural sa nitation situati on has not change d. "Chaos" is a v illage in r ural housi ng constr ucti on pl anning, construction of dis orde r, no drawi ngs, no constructi on, no vet ting "four no" phe nomenon, heap lyi ng there. " Bad" is the weak rural base, v illage gover nance is poor. Thir dly, farmers conti nue d to be "persiste nt" look. "Old" is aging , rural labor force a ccounte d for 70% over t he age of 50. " Big" is that the reform measure s ground resi stance, s uch a s the transacti ons of property rights, la nd re placeme nt; publi c servi ce s upply gap, rural e ducation, healt h care, pens ions and other services ca n not meet the dema nd still difficult for poverty alleviation, with empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

B.对部门和单位的本年度人员机构和所有提出的各项工作任务进行排队 C.根据轻重缓急,确定本年 度本部门本单位必须做的几项工作,同时计算每项工作的实际成本,确定每项工作完成后所达到的 最终效果 D.核定每项工作所需经费,并且在预算编制时和预算执行过程中要考核每项工作经费的使 用效果和效率 3.我国行政事业单位预算管理中存在哪些问题。 (ABC)A.预算编制方法不合理 B.预算编制内容不准 确 C.预算管理执行不力 D.预算后续计量不到位 4.事业单位财务管理的主要任务是(ABCD)。 A.合理编制单位预算,严格预算执行,完整、准确编制单位决算,真实反映单位财务状况 B.依法组织收入,努力节约支出 C.建立健全财务制度,加强经济核算,实施绩效评价,提高资金使 用效益 D.加强资产管理,合理配置和有效利用资产,防止资产流失,加强对单位经济活动的财务控 制和监督,防范财务风险 5.下列各项中,导致行政事业单位财务风险的因素有哪些?(ABCD) A.财务管理人员缺乏风险意识 B.部门的责权利不十分明确 C.内部财务关系混乱 D.财务决策缺乏科 学性 6.绩效改革方案计提包括哪些内容?(ABC)A.绩效改革的方向 B.绩效管理组织机构 C.绩效指标设 定 D.绩效成效测定 7.开展财政支出监督,能够保障财政资金分配使用的科学和有效,保证政府公共支出需要,充分发 挥财政资金使用效益。财政支出监督的举措有(ABCD)。 A.参与预算编制的前期审核 B.财政资金拨付使用过程的监督 C.专项资金的监督检查 D.开展财政资 金效益性监督 8.事业单位财政支出绩效评价工作存在哪些问题。(ABCD) A.缺乏法律、法规保障和制度保证 B.缺乏科学、规范、合理的评价方法 C.缺乏完整的评价标准 D. 缺乏明确的管理部门 9.根据行政事业单位的机构建制和经费领拨关系,行政事业单位的会计组织系统分为(BCD)。 A.政府会计单位 B 主管会计单位 C.二级会计单位 D.基层会计单位三级 10.我国对事业单位进行了分类,下列属于分类的是(ABD)。 A.行政型事业单位 B.公益型事业单位 C.综合型事业单位 D.企业型事业单位 11.我国财政要求事业单位应当将各项收入与支出全部纳入单位预算,实行“一个单位一本预算”, 统一核算,统一管理,使事业单位收支管理更加全面完整。下列说法与此相关的是(ABC)。 A.单位的支出将划分为基本支出和项目支出两部分,对基本支出预算采取定员定额的方法编制 B.单 位对项目支出预算按照项目管理的规定编制 C.从基层预算单位开始编制预算,使预算编制细化到具 体项目上 D.基层预算单位是指与



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