2012年行政事业单位会计继续教育练习8（2012 continuing education practice in administrative institutions 8）.docVIP

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2012年行政事业单位会计继续教育练习8（2012 continuing education practice in administrative institutions 8）.doc

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2012年行政事业单位会计继续教育练习8（2012 continuing education practice in administrative institutions 8）

2012年行政事业单位会计继续教育练习8（2012 continuing education practice in administrative institutions 8） Question first: Radio, 20 items, a total of 20 points The laws and regulations of qualitative 1. small Treasuries problem are based on (not including). Answer: B OA accounting law OB financial penalties for illegal Disposal Ordinance OC basic accounting standards OD administrative unit accounting system 2. private storage of private funds or other public funds on the establishment of small Treasuries, shall be ordered to make corrections and recover illicit deposit put money, confiscate the illegal income. The unit (fine). Reference answer: B OA2 000 yuan and 20 thousand yuan OB3 000 yuan and 50 thousand yuan OC1 000 yuan and 10 thousand yuan 000 yuan to 50 thousand yuan OD5 3. party and government organs and institutions asset disposal income, government lending of state-owned assets should be included in the income, but not included in the compliance unit account book, in accordance with the provisions of the government non tax revenue management, (). Reference answer: A OA implementation of 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 4. for the management of social organizations enterprises should distinguish the nature of ownership of enterprises, belong to state-owned and state holding enterprises, in accordance with the implementation of state-owned enterprises to carry out special treatment work; do not belong to the state-owned enterprises, in accordance with the implementation measures ( as a community to carry out special treatment. Answer: B, A social groups OB community governance extension unit OC non state-owned enterprises OD does not belong to special treatment scope The