2012年行政事业单位会计继续教育练习4(国外英语资料).doc

2012年行政事业单位会计继续教育练习4(国外英语资料) 1. in accordance with the Commission and the Ministry of supervision, Ministry of Finance and the Audit Commission issued the implementation measures provisions, in violation of laws and regulations and other relevant provisions should be included but not included in the compliance unit account book of the funds (including securities) and the definition of assets for the formation of the (). Answer: B OA OB O C small till small Treasury accounts OD unlisted funds 2., if the punishment for the problem of small Treasuries cannot be mitigated or mitigated by administrative punishment, it is (). Reference: C OA actively eliminating or mitigating illegal acts and endangering the consequences, OB is subject to coercion by others and has unlawful acts OC illegal accounting behavior has constituted a crime, but the judicial organs are exempted from criminal punishment, and OD cooperates with the administrative organs to investigate and punish illegal acts 3., the small Treasuries problem, qualitative basis of the laws and regulations are not included. Reference: B OA Accounting Law OB regulations on punishment of financial illegal acts OC accounting basic work norm OD administrative unit accounting system 4. party and government organs and institutions of assets disposal income, party and government organs lease, lend state assets income should be included in the listed units and not in accordance with the provisions of the regulations, according to the government non tax revenue management regulations (). Reference: A 0 A to implement the two lines of revenue and expenditure management, revenue collection should be turned over to the OB implementation of centralized treasury payment management, the collection shall be turned over to the confiscation of income OC funds small Treasuries, OD turned over to the state treasury shall be imposed on the unit to suspend funding 5., in the absence of actual meeting fees, labor costs, training fees and co