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2012会计继续教育试题(2012 accounting continuing education questions)
2012会计继续教育试题(2012 accounting continuing education questions)
1, the main body of government procurement is C
Enterprise government organ
Public sector institutions
2. According to Accounting Archives Management general accounting documents should be kept () year. C
1025
155
3, if the accounting records, characters or bookkeeping currency are not used in accordance with the regulations, the person in charge and other persons directly responsible for the matter shall be imposed a fine (in accordance with the provisions of the accounting law). C
More than 3000 yuan, less than 50000 yuan, more than 2000 yuan, less than 50000 yuan
More than 2000 yuan, less than 20000 yuan, more than 3000 yuan, less than 20000 yuan
4, of the following assets of a collective economic organization of a village, those who do not belong to current assets are (). B
Short term investment; economic forest
Receivables
5, fixed assets for donations. The small business accounting system stipulates that the fixed assets account shall be debited according to the determined book value, and the credit () subjects shall be credited. B
Capital reserve pending asset value
Deferred assets surplus reserve
6, accounting for the depreciation of fixed assets shall be compiled by C
Payment voucher
Transfer voucher
7, the following are not part of the principle of government procurement is B
Principle of openness; profit seeking principle
Competitive principle, efficiency principle
8, according to the specific circumstances, the accounting records of the text can be used simultaneously. D
Various foreign languages in Chinese
A national language or a foreign language commonly used in local languages
9, the most common and the most convenient risk response strategy is B
Risk aversion
Risk aversion, risk reduction
10, in accordance with the provisions of the accounting act tenth, the period of our fiscal year is (). A
Gregorian calendar from January 1st until December 3L days, the lunar calendar from January 1s
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