2015年会计继续教育企业会计信息化工作规范考试及答案(国外英语资料).doc

2015年会计继续教育企业会计信息化工作规范考试及答案 A, single topic selection When a small business sells goods, it is likely to be credited () when confirming the proceeds of sales. A. bank deposit b. receivables c. receivable D In the case of low-value consumables, the following accounts are not properly handled (). A: the cost of manufacturing b. debit charge of management c. debit the cost of the sale. Small business deals with depreciation. A. outside buildings and structures are not put into use the fixed assets of b. self-supporting construction of fixed assets of c. of the rented fixed assets in an operating lease way d. have to mention the foot still continue to use the fixed assets depreciation B your answer 】 【 [right] (4) it is the amount of money the small business shall charge to the buyer, the unit or individual that receives the services, for the sale of goods and services. A. accounts receivable b. accounts receivable c. advance accounts receivable D. in advance payment [your answer] A [correct] A, single topic selection The electronic accounting information generated by accounting software is used by the customer in terms of remote access and cloud computing. A, customers B, country, C, the ministry of finance D, the public security bureau The answer is A [your answer] A [correct] The description of economic business items in the accounting data of our country shall be used (), and may be controlled by foreign or ethnic minority languages at the same time. A, American B, Chinese C, Korean D, Japanese The answer is B [your answer] B [correct] If the enterprise USES accounting software that does not conform to the requirements of this specification, it shall be ordered to rectify the situation within the time limit. A, the state council B, the financial department C, the justice department D, department of education The answer is B [your answer] B [correct] Enterprises () to store, process and transmit information concerning state secrets in non-classified information syste