《2009年4月全国自考基础会计学历年真题答案》.docVIP

2009年4月全国自考基础会计学历年真题答案 单选 1-5 BDCAD 6-10 AABAC 11-15 ACACB 16-20 CCBCD 多选 21 BD 22 CD 23 ABCD 24 CDE 25 ABCE 26 BCD 27 BCD 28 ABCE 29 DE 30 AB 名词解释 31调整账户是用来调整被调整账户的余额，以求得被调整账户实际余额而设置的账户。 32流动资产是指可以在1年或者超过1年的一个营业周期内变现或耗用的资产。 33累计凭证是指在一定时期内连续记载若干项同类经济业务的会计凭证。 34借贷记账法是以“借”、“贷”作为记账符号，反映各项会计要素增减变动情况的一种 记账方法。 35集中核算是指将企业会计工作主要集中在厂（公司）级会计部门进行的一种核算组织 方式。 简答题 36因为经济业务的种类和数量繁多，与其相关原始凭证的格式和内容也各不相同，（1分） 原始凭证一般不能具体表明经济业务应记入的账户及其借贷方向，直接根据原始凭证登记账簿容易发生差错。（1分）有了原始凭证再编制记账凭证既方便了记账、减少了差错，（1分）也有利于原始凭证的保管，（1分）提高对账和查账的效率。（1分） 37会计核算形式是指会计凭证、账簿、会计报表和账务处理程序相互结合的方式。（2分） 记账凭证核算形式的特点是：直接根据记账凭证，逐笔登记总分类账。（2分）记账凭证核算形式适用范围：适用于规模小、且经济业务较少的单位。（1分） 业务计算题 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers