宁波会计从业考试财法规判断单选.docx

At present, the County personnel totaled 93,000 people, is three times times of 2010. Review the work of the past five years, the County formed to encourage innovation, innovation, participation in innovative atmosphere, a large number of innovations emerging high-level personnel leading the increasingly strong role; innovative idea further innovations gradually expanded from economic to social governance, public safety, intelligence and other areas of urban construction, innovation and talent support becomes increasingly important. Of hard work, the county levels to cherish, continue to consolidate, improve and, for the future development, to remain sober-minded, scientific foresight, courage to play. Under the influence of complicated international and domestic situation, the domestic economic situation, and General Secretary of stability, but downward pressure on large trend of differentiation and deepening of structural adjustment sums up the current situation. From Dongping actual see, Thirteen-Five during, County faced stable economic growth, and deepening structure adjustment of double task, both faced with economic total small, and per capita level low, and industry structure not reasonable, and economic development way extensive, basic situation, more has industry cluster early now prototype, and Park hosted capacity constantly enhanced, and resources traffic location advantage increasingly appeared, and cadres masses innovation venture passion 宁波2013年会计从业资格考试《财经法规》预习判断题 　　判断题 　　1．2005年1月1日起实施的《小企业会计制度》适用于在中国境内设立的不对外筹集资金、经营规模较小的企业。（） 　　2．中国人民解放军总后勤部可以依照《会计法》和国家统一的会计制度制定军队实施国家统一的会计制度的具体办法，报国务院财政部门审核批准。（） 　　3．会计人员在调动工作或者离职时，在特殊情况下，经过单位负责人、总会计师同意，会计人员可以不办理交接手续。（） 　　4．出票、背书和承兑是各种票据共有的票据行为。（） 　　5．支票分为现金支票、转账支票和普通支票。现金支票可用于支取现金，也可进行转账；转账支票只能用于转账；普通支票可以用于支取现金，也可以用于转账。（） 　　6．纳税人分立时未缴清税款的，分立后的纳税人对未履行的纳税义务应当承担连带责任。（） 　　7．居民企业在中国境内设立不具有法人资格的营业机构的，应当汇总计算并缴纳企业所得税。（） 　　8．纳税人到外县（市）临时从事生产经营活动的，应当在外出生产经营以前，持税务登记证向主管税务机关申请开具《外出经营活动税收管理证明》。（） 　　9．查账征收是由税务机关对纳税申报人的应