2012年甘肃会会计人员继续教育试卷(答案)(国外英文资料).docVIP

2012年甘肃会会计人员继续教育试卷(答案)(国外英文资料) In gansu province, the financial and accounting examination in 2012 Type of test paper: timed test test time: 150 minutes to view your grade One, a single choice of choice (20 short questions in this class, a total of 40 points for each question), and there is only one correct answer to the question. Budget revenue is financed through budgetary centralization, which is centralized through (). A. the financial department Bank of B. C. the tax authorities The Treasury or the Treasury Department A, B, C, D [the correct answer] : D The budget revenue is either directly or aggregated into the Treasury or the Treasury, no matter the income of the budget. At the end of the year, the administrative unit shall transfer the balance of each income and expenditure account to the subject. A. the balance B. business balance C. business balance D. financial transfers A, B, C, D The answer is: A Resolution : The calculation of the balance of the examination. At the end of the year, the administrative unit shall transfer the balance of each income and expenditure account to the remaining balance. The in line is a () account in the budget. A. asset class B. liabilities C. net assets D. income class A, B, C, D The answer is: AIn transit is a transitional account, which is an asset class account in the financial total budget. The units that direct the funds or establish financial relations to the same level of finance are (). A. in charge of accounting B. Secondary accounting units Unit 3 D. The basic unit of accounting A, B, C, D The answer is: A Resolution : Competent accounting unit refers to the financial department directly with the same funds led to relationship or financial relationship (relationship for examination and approval of non-budgetary funds, financial revenues and expenditures for examination and approval of plans and accounting statement), and belongs to the accounting units. The budget account belongs to the account. A. assets B. debt