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财政法规(Financial laws and regulations)
财政法规(Financial laws and regulations)
A single choice (each of the following questions, only one with the correct answer, you will select the answer, according to the requirements of the answer sheet, with the corresponding information question number 2B pencil Tiantu in. Multiselect, wrong, not the election did not score. This question has 25 questions, each question 1 points, a total of 25 points).
1., the important guarantee of the correctness and truthfulness of the accounting work is.
A. accounting law, B. accountants self-discipline
C. accounting professional ethics D. accounting law and accounting professional ethics
2., in accordance with the relevant provisions of the state, with tax registration certificate, in the bank or other financial institutions to open a basic deposit account and other deposit accounts, and all their accounts to the tax authorities.
A. collecting and remitting obligor, B. tax payment guarantor
C. withholding agent, D., is engaged in the production and operation of taxpayers
3. generally speaking, in order to ensure the normal work of accounting and the integrity of the accounting information, the time required for the original vouchers to be sent to the accounting institution should not exceed that of the accounting department.
A. four accounting settlement period B., three accounting settlement period
C. two accounting settlement period D., an accounting settlement period
4. the tax authorities shall be subject to the approval of the compulsory enforcement measures.
A. director of Taxation
B. prefecture level city and autonomous prefecture tax bureau (Branch) director
Director, tax bureau (Branch) above county level C.
Director of the Taxation Bureau of D. Province, autonomous region and municipality directly under the central government
5., the basic moral qualities of accounting personnel are.
A. love and dedication, B. dedication society, C. justice, D. honest and trustworthy
6., the key to internal accounting control is.
A. auth
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