会计网络继续教育系统2012-1（Accounting network continuing education system 2012-1）.docVIP

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会计网络继续教育系统2012-1（Accounting network continuing education system 2012-1）.doc

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会计网络继续教育系统2012-1（Accounting network continuing education system 2012-1）

会计网络继续教育系统2012-1（Accounting network continuing education system 2012-1） A single choice question (20 questions, 2 points each, 40 points) 1. matters of great interest to the enterprise shall be decided by (). A board of directors collective B all staff C Supervisor D Manager Your answer is: A, the correct answer is: A Answer analysis: 2., the correct calculation of the return on investment is the premise of the correct calculation of investment. A original value B book value C fair value D market value Your answer is: B, the correct answer is: B Answer analysis: when calculating the return on investment, we should calculate the difference between the book value of investment and the income from investment disposal, also known as capital gains. The correct calculation of the proceeds is based on the correct calculation of the book value of the investment. 3. internal reporting index system should be combined with (and), and constantly revised and improved as the environment and business changes. A information systems management B total quality management C total budget management D human resource management Your answer is: C, the correct answer is: C Answer analysis: internal reporting index system should be designed with comprehensive budget management, and with the environment and business changes continue to be revised and improved. 4. the following inventory positions are set up correctly. A inventory keeping and relevant accounting records B inventory applications and accounting records Acceptance and storage of C stock D inventory disposal applications and accounting records Your answer is: C, the correct answer is: C Analysis of the answer: inventory business incompatible positions include at least: (1) inventory requisition approval, approval and implementation; (2) purchasing and acceptance and stock payment; (3) the custody and related accounting records of inventories; (4) the application of inventories and approval, for the record (5 meter; the applicatio