2013南京继续教育试题(国外英语资料).doc

2013南京继续教育试题 In 2013 continue to teach simulation papers I. radio questions 1, the revised Measures for the administration of accounting qualification shall be adopted by the Ministry of finance of the Peoples Republic of China. A.70 number B.73 number C.80 number D.89 number A B C D [correct answer] B [your answer] B [correct] 2, because of the accounting law article forty-second, article forty-third, article forty-fourth the illegal situation, is to revoke the qualification certificate of accountant personnel, since the date of revocation (within) shall not participate in the accounting qualification examination, cannot obtain accounting qualification certificate. A.1 B.2 C.5 D.10 years A B C D [correct answer] C [your answer] C [correct] 3, accounting qualification examination outline, examination standards by the (Unified) formulation and publication. A. State Department B. peoples Bank of China C. National Sports General Administration D. Treasury A B C D [correct answer] D [your answer] D [correct] 4, no value-added tax invoices, () deduction of input tax; nor the difference tax. A. can B. not C., in some cases, you can None of the above options for D. is correct A B C D [correct answer] B [your answer] B [correct] 5, in accordance with the provisions of the basic regulations on enterprise internal control, enterprises () shall be responsible for the establishment, improvement and effective implementation of internal control. A. board of directors B. supervisory board C. teller D. chief financial officer A B C D [correct answer] A [your answer] A [correct] 6, the basic norms of enterprise internal control and its supporting guidelines are the general requirements for different industries and enterprises. A. universality B. niche C. individuality D. challenging A B C D [correct answer] A [your answer] A [correct] 7, the transfer of patent or non patented technology ownership or use of business activities, refers to (). A. technology transfer services B. researc