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2014企业类继续教育满分试题(2014 enterprise class continuing education)
2014企业类继续教育满分试题(2014 enterprise class continuing education)
2014 - class enterprise
A RadioButtonList
1, small business accounting standards, the following subjects are no longer set (A).
A. operating expenses
B. the cost of sales
C. financial expenses
D. management costs
A B C D
2, (B) is a basic system of fiscal relations between the central and local governments and local financial departments at all levels of the.
A. two lines of revenue and expenditure
B. budget management system
C. centralized treasury payment system
D. system
A B C D
3, under the new guidelines no longer add the item of deferred expenses of small businesses, the original account of deferred expenses amount into. (A)
A. prepayments
B. does not handle
C. financial expenses
D. management costs
A B C D
4, on the following key management personnel management theory, the error is (D).
To meet the requirements of management skill and quality of A. enterprise rules and regulations
B. enterprises through internal newspapers, cable TV, Internet and other media announcement or meetings, increase the transparency of the selection and appointment
C. enterprises should pay attention to the training of managers, improve the quality of management
As long as the D. enterprise recruitment standard talents, do not need to carry on the follow-up training
A B C D
5, a business with the real value of 80 million yuan, according to local regulations allowed to deduct 20% value tax, the applicable tax rate is 1.2%. The payable tax for property tax (C).
A.45
B.56.7
C.76.8
D.80
A B C D
6, the following, does not belong to the real estate enterprises set up the cost of the project is (D).
A. land acquisition and relocation compensation
B. preliminary engineering costs
C. construction and installation costs
D. machinery cost
A B C D
7, regarding the enterprise to determine staffing accounts, is the most accurate (A).
A. should be given task, duty, fixed position, after preparation
B. should first set preparation, and the
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