2012年行政事业单位会计继续教育练习7（2012 continuing education practice in administrative institutions 7）.docVIP

2012年行政事业单位会计继续教育练习7（2012 continuing education practice in administrative institutions 7） Question first: Radio, 20 items, a total of 20 points 1., according to the implementation measures promulgated by the Central Commission for Discipline Inspection, the Ministry of supervision, the Ministry of Finance and the Audit Commission, in violation of laws, regulations and other relevant provisions, shall be included and not listed The funds (including securities) and the assets they have formed are defined as (). Answer: B OA OB O C small till small Treasury accounts OD unlisted funds 2_s small Treasuries strategy does not include (). Answer: D O A to strengthen the education, so that it is not OB to perfect the system, the OC block sparse combination, make it to OD, at the sentencing, it did not dare to 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., private deposits, private funds or other public funds to set up small Treasuries, shall be ordered to correct, recover private deposits, private funds, confiscate illegal gains. A fine for the department. Reference: B OA2 000 yuan of above, 20 thousand yuan of the following, OB3 000 yuan of above, 50 thousand yuan of the following, OC1 000 yuan of above, 10 thousand yuan of the following, OD5 000 yuan of more than 50 thousand yuan, following Yuan 5. institutions should lease and lend state assets income, but should not be included in the accounting books of the units in conformity with the regulations, and the relevant funds shall be recovered in principle. Reference: D OA implementation of the two lines of revenue and expenditure management, the collection shall be turned over to the income of OB shall be ordered to make corrections, suspended into the fiscal budget of the unit funds OC unified accounting, unified